Business Partnerships (Civil Partnership) used to one of the most popular forms of doing business in Poland in early nineties. Due to enactment of the Polish Company Code (Commercial Companies Code of 1997) and availability of „competitive” Registered Partnership, Business Partnership became less popular. Recently they are generally exercised to carry out small business or short-term business. This was confirmed by the Parliament by requiring partners to transform their business into Registered Partnership after their turnover overcomes 2 mln EUR per year.