Less and less limited partnerships
There is a decrease in the number of limited partnerships.
At the beginning of the year, the provisions changing the taxation of profits of limited partnerships entered into force.
Pursuant to these regulations, limited partnerships are taxed twice, i.e. at the level of the partnership and at the level of the partners. At the same time, a four-month transitional period has been established and it is now coming to an end. At that time, it was observed that representatives of as many as 920 limited partnerships decided to resign from this legal form of the enterprise. Some of them declare their willingness to transform their business, and some intend to quit.