Partnership agreement and registration.
General partnership is created by an agreement. It is required written form under a clause of nullity for the partnership agreement. However, notarial deed is required if the contribution to the partnership is the real estate. General partnership may not be formed under a verbal agreement. An entry in the court register, National Court Register (Krajowy Rejestr Sądowy), is mandatory for the partnership’s formation. The general partnership is formed at the moment of an entry in the Court Register. Thus, two elements are essential for the partnership’s formation: conclusion of an agreement and registration. The cautious drafting a partnership agreement is necessary. Without the definite provisions at the contract some movements after partnership’s formation regarding to, inter alia, transfer of all duties and obligations of a partner, the manner for the distribution of profits and losses are impossible. The subsequent amendments to the partnership agreement are possible, but the consent of all partners are required unless the agreement provides otherwise.