An organizational entity whose specific regulations grant it legal personality.

Typical legal persons are:

- limited companies (joint-stock, limited-liability companies),

- co-operatives, - state owned enterprises,

- Government agencies (state legal persons),

- political parties,

- trade unions,

- organizations of employers,

- registered associations,

- any others.

Special legal persons are: the State Treasury self-government gminas, powiats, voivodships, churches and religious associations.

A legal person is one of the three types of legal entities.

• Local unit