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Limited Joint-Stock Partnerships

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In Poland, Limited Joint-Stock Partnerships are not subject to corporate income tax as income and deductible costs are reported at the partner level. For investors with established or growing portfolios S.K.As offer an efficient structure in regard to corporate income tax and and risk.

Trinity's Limited Joint-Stock Partnerships are available either as an entity for integration into an existing structure, or as a readymade structure with an existing Limited Liability shelf company as the general partner.


As with all Trinity's shelf companies services our of Limited Joint-Stock Partnerships offer turnkey solutions with efficient transfer of shareholding and partnership rights to purchasing clients.

Transfer of Trinity Limited Joint-Stock Partnerships entities includes all stock and partnership rights for immediate integration into a client's existing corporate structure. For the acquisition of a ready-made structure including a Limited Liability shelf company as the  general partner of the Limited Joint-Stock Partnership, shareholding rights are also transferred with immediate effect.

Under direct control of Trinity, our Limited Joint-Stock Partnership entities and structures are fully established, operational entities which include:

  • Registered address.
  • Flexible articles of association.
  • Court Registration (KRS).
  • Statistical office registration (GUS).
  • Tax registration (VAT and NIP number).
  • Share and temporary certificates register.
  • Active bank accounts in three currencies - USD, Euro, and PLN.
  • Current accounting policies, records and financial statements. 


As Trinity Limited Joint-Stock Partnerships and structures are registered with the tax authorities investors can maximise corporate income tax and VAT tax benefits from the moment of acquisition.

Trinity Group offers a full suite of services for on-going administration of newly acquired structures, including nominated Directors, company administration, accounting and tax compliance.


Our corporate secretarial services team also provides after sale support for newly-purchased  Limited Joint-Stock Partnerships and structures in preparing changes to the articles of association, objects of activity, along with notifications to the courts and other reporting bodies.