A general partnership requires two or more persons working together to carry on business with a view to profit. This structure occurs as a matter of law. You do not need to see a lawyer to create a partnership, but it recommended that you seek legal advice. Many important aspects of the relationship between partners is not dealt with in law and should be addressed in a partnership agreement. Examples of matters to be covered in a partnership agreement include the initial and ongoing capital contributions of partners, the manner in which partner distributions are to made and the admission of new partners.