A Professional Partnership ( Pol. spółka partnerska) is a partnership created by partners for the purpose of pursuing a profession. Persons qualified to pursue the following professions may become partners in the partnership: advocate, pharmacist, architect, civil engineer, auditor, insurance broker, tax adviser, stock broker, investment adviser, accountant, physician, dentist, veterinary doctor, notary, nurse, midwife, attorney at law, patent attorney, property appraiser and sworn translator.

Foreign natural person need to met special requirements in order to become a partner.

The partnership is tax transparent. Partners, in general, are liable for the partnership obligations.

Because of its nature (limited scope on person authorised to set up the partnership), the Professional Partnership is not very popular form of conducting business activity.