The basis of a civil partnership in Poland is regulated in the Civil Code of 23rd April 1964 in Art. 860 and subsequent. By a deed of partnership the partners shall undertake to promote the attainment of a common economic objective by acting in a specific manner and in particular, by making contributions. The most important is that the deed of partnership shall be made in writing. The partners shall bear joint and several liabilities for the partnership's obligations. International agreements on reciprocity should be in place. Otherwise, a foreign investor is required to present a certificate issued by the competent Polish representation abroad, stating that, in accordance with the principle of reciprocity, Polish entrepreneurs are permitted to conduct business activity in the country in which the investor has permanent residency or a registered office. The partners pay Personal Income Tax (PIT).