Is it easy to change a partnership structure in the future?

No. A partnership structure is not easy to change after you have operated as a partnership originally. Often there are many different parties involved, which may be resistant towards a change to other structures that would provide them with less control. It is also more difficult to transfer partners in a partnership than it is to transfer shares in a company, for example.

Any change to business structure after a business has been in operation for some time will usually be quite complex, and costly. It is always best to develop a long term business plan for the future of your business, and choose a structure from the start that will provide you with the flexibility you need to adapt efficiently to changing circumstances.