Civil partnership — how to set it up

A civil partnership is one of the simplest forms of cooperation between entrepreneurs. It is not a commercial company and is not entered in KRS, but it requires a well‑prepared agreement and organized registration of the partners. Below you will find a practical explanation of how to set it up, what to watch for in the agreement and what obligations appear at the start.

Update: 5 March 2026

In brief:

• A civil partnership is based on a partners’ agreement, not on a KRS entry.
• Registration and formal obligations apply to the partners, not the partnership itself.
• A well‑prepared agreement reduces the risk of disputes later on.

What a civil partnership is

A civil partnership is an agreement between partners, not a separate entity in KRS. In practice this means registration and formal obligations apply to the partners, not to the partnership as such. This is an important difference compared with an LLC.

This model offers flexibility, but also comes with greater partner liability. That is why it is worth clearly setting rules of cooperation and division of responsibilities from the start.

In practice the “business name” of a civil partnership is formed from the partners’ business names. It usually includes partners’ names and the designation “civil partnership,” but the details should match the registration rules for each partner’s business.

Civil partnership agreement — what it should include

Contributions and cooperation rules

The agreement is the foundation of cooperation. It should clearly define:

• the partners and their contributions,
• rules for sharing profits and losses,
• decision‑making rules,
• the scope of the joint activity.

A well‑prepared agreement reduces conflict risk and makes the business easier to run. In practice it is also worth describing how the agreement is terminated or how a partner exits.

Checklist before starting

• Set the partners’ contributions and profit‑sharing rules.
• Define the scope of activity and decision‑making rules.
• Define exit rules or dissolution terms.

Registration and filings for partners

A civil partnership is not entered in KRS, but the partners must register their business activity. This means filings in the appropriate registers and organizing identification data. In practice it is the partners who represent the partnership in formal dealings.

Which registers contain the data

Partners’ data goes to the relevant business registers, and the scope of entries depends on the type of activity and how the business is run. It is worth making sure the information is consistent across registers.

It is also good to decide who handles contacts with offices and who keeps documentation. A small detail, but in practice it makes daily operations easier.

In the agreement it is worth specifying how partners share ongoing costs and how joint expenses are settled. These arrangements help avoid misunderstandings once the partnership starts operating.

Formal mini checklist

• Decide who is responsible for filings and documentation.
• Organize partners’ identification data and representation rules.
• Prepare internal document and correspondence flow.

ZUS and basic obligations

Partners have their own social insurance obligations, which depend on each person’s situation. This is a topic that cannot be captured in one sentence, so it is worth reviewing it individually and checking current rules. It is also good to decide internally who is responsible for settlements.

A practical solution is to designate one person responsible for ongoing settlements and collecting documents. This makes it easier to keep order and avoid situations where everyone acts “their own way.”

Civil partnership vs LLC

The key difference is liability. In a civil partnership partners are directly liable, while in an LLC the risk is usually more limited. If you need stronger asset protection, consider LLC registration and compare costs and formalities.

In practice a civil partnership can be a good choice for small‑scale activity and partners who know each other well. An LLC is more often chosen for larger scale or higher business risk.

Also consider business perception. For some counterparties an LLC form is more “corporate,” while a civil partnership can be seen as simpler and less formal. This aspect may also matter when choosing the cooperation form.

If you want to compare forms, see: LLC registration, KRS registration and KRS entry — what’s next.

Legal basis

• Civil Code (Dz.U. 2025 poz. 1071) — consolidated text

Note: this text is for information only and does not constitute legal advice.