Commercial law consists of legal norms of private law which cover organisation of companies and commercial activities. The Code of Commercial Companies (kodeks spółek handlowych), the Civil Code, the Constitution, common law and international conventions are basis of commercial law.
The scope of commercial law is wide. It covers, among others, general matters of economic activity, laws and regulations for registration and performance of companies, associations, foundations, banks and individual economic operators. According to Polish law, there are several types of companies which can be divided into capital (limited) and partnership. The first category consists of joint-stock company (spółka akcyjna) and public limited liability company (spółka z ograniczoną odpowiedzialnością). The other category contains non-commercial (spółka cywilna), general (spółka jawna), limited partnership (spółka partnerska) and partnership (spółka komandytowa).