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Doing Business in PolandLimited partnership [spółka komandytowa] -- This is a partnership in which at least onepartner has unlimited liability and the remaining partners may have limited liability;Professional partnership [spółka partnerska] -- As the name suggests, this entity is mainlyused for professional partnerships. One partner must have unlimited liability;Registered partnership [spółka jawna] -- normally used for larger scale businesses tradingunder their own business name;Sole traders -- requires entry into the business register [rejestr przedsiębiorców].Normally used for business undertaken by an individual (EU nationals only).For all other persons, only the following forms are available:Stock companyLimited liability companyLimited partnershipLimited partnership with stock certificates2.3 Representative OfficesA foreign entity may establish a representative office in Poland. A representative officeoperates on behalf of the business of the foreign entity in Poland and is a part of theorganisational and functional structure of its business.The representative office has the sole function of advertising and promoting the business ofthe foreign entity and a representative office may not trade. A representative office must beentered into the Register of Representative Offices of Foreign Entrepreneurs kept by theMinister of Economy.The representative office must notify the Minister of Economy about liquidation or anyprohibition on conducting its activities.2.4 BranchesForeign businesses may establish a branch office in Poland for the purpose of carrying outbusiness activity. The business activity of a branch office must be the same as the entity’sactivities.A branch office must:use the name of the foreign entity in the language of the country where its registered officeis located, together with the Polish translation of its legal form and the phrase „oddział wPolsce”;maintain accounting records in compliance with Polish accounting law;comply with tax and other laws applicable to Polish entities;notify the Minister of Economy of liquidation or any prohibition on conducting its activities.The relevant provisions of the Commercial Companies Code on liquidation of a limited liabilitycompany also apply to liquidation of a branch office.8