At the turn of the twentieth and twenty-first century, a partnership gained considerable popularity in many jurisdictions. Adjusting the present company was different in different national, but there is one thing in common. It is the responsibility of the other limited partners for the obligations of professional partners arising out of the profession in that performs in a joint partnership. Adoption of a partnership under Polish law is a consequence of the work on the reform of the Polish commercial law and try to connect it with the EU law, as a result of the adjustment process to the conditions of Polish EU. Company law on the basis of the existing Commercial Companies Code of 2000 was introduced to the company in legal partnership, bringing together representatives of the professions, as a new type of company. Polish limited partnership structure has many of the characteristics of originality and independence, but to a large extent is based on solutions that come with French law, Austrian, Swiss, but most of all, you can find patterns of German and American.