Applicability of Provisions on Partnerships Constituted under the Civil Code
(1) The partnership is a company in which members of independent professions amalgamate for the pursuit of their professions. It does not engage in commercial trade. Members of a partnership may only be natural persons.
(2) In general, independent professions provide personal, responsible and professionally independent services of an advanced nature in the interest of clients and the general public on the basis of special professional qualifications or creative talent. The practise of an independent profession within the meaning of this Act comprises the independent professional occupations of physicians, dentists, veterinary practitioners, non-medical practitioners, physiotherapists, midwives, massage therapists, psychologists, lawyers, patent agents, accountants, tax consultants, consultant economists and business economists, chartered accountants (attested auditors of books), tax agents, engineers, architects, trade chemists, pilots, professional independent experts, journalists, photo-journalists, interpreters, and similar professions, as well as academics, artists, writers, teachers and educators.
(3) The pursuit of a profession within a partnership may be prohibited by provisions regarding specific professions or may be made subject to further conditions.
(4) The provisions of the Civil Code on the company apply accordingly to the partnership except where otherwise prescribed by this Act.