Partnerships are formed by two or more natural persons (general partnerships or simple partnerships). In this case, the individual partners are always liable to pay tax on their respective share of profits and assets.
According to definition of the limited partnership "If two or more natural persons join together to operate a company that is managed according to commercial rules, this is referred to as a general partnership“From a tax perspective, it should be noted that the company is not a legal entity and is not itself liable to pay taxes.