| 01 September, 2021

Revenues from advisory services to a limited partnership constitute revenues from the non-agricultural business activity.

What problem has the authority resolved?


An application for the issuance of an individual ruling was filed by a limited partner who, as part of his sole proprietorship business, was planning to enter with the partnership into agreement for the provision of advisory services. The services provided were to solely include services of advisory nature. In the facts of the case the Applicant emphasized that no management or representation services in respect of the limited partnership would be rendered as part of the advisory services.

In the individual ruling of 1st July 2021 no. 0113-KDIPT2-1.4011.479.2021.1.KO, the Director of the National Tax and Customs Information Office [Dyrektor Krajowej Informacji Skarbowej] agreed with the Applicant that remuneration on account of the provision of advisory services, as part of the business activity carried out, constitutes revenue from the non-agricultural business and may be subject to a flat-rate tax.

What’s next?


The status of a limited partner does not automatically exclude the possibility to settle revenues from the services provided to the limited partnership as revenues from business activity. Of key importance, however, is the scope of activity rendered by the limited partner.

The author

Tax Department