Spółka komandytowa jako optymalna forma prowadzenia działalności gospodarczej

The main purpose of this article is to present the place of a limited partnership in the Polish legal order. In recent years, interest in this kind of legal form has increased significantly. A limited partnership is the optimal solution for people with diverse personal capital, giving them the opportunity to formation the responsibility for the company’s liabilities as well as to conduct its affairs. In addition to its economic function connecting passive and active investors, the company performs an important social function in the development of the Polish economy. This article firstly presents the aspects of commercial law companies, then characterizes partnerships, eventually going to discuss the essence, purpose and organization of a limited partnership. In addition, the theoretical and empirical model of the limited partnership was presented.