Entrepreneur - according to the definition contained in § 2 of the Commercial Code - a business is defined as a systematic business activity conducted by an entrepreneur independently in his own name and on is own responsibility for profit. Second paragraph contains an additional criterion, making the list of four groups of entrepreneurs:
- Entrepreneur is any person registered in the Commercial Register - commercial companies, cooperatives, other legal persons as provided by law and foreign persons. According to § 3 paragraph 2, a natural person may be registered in Commercial Registry at his own request
- Entity running a business under a trade license
- Entity running a business on the basis of other than trade license
- Natural person engaged in agricultural production by optional rules