Select Country
Croatia
Croatia
Albania
Albania
Austria
Austria
Bulgaria
Bulgaria
Czech Republic
Czech Republic
Hungary
Hungary
Montenegro
Montenegro
Poland
Poland
Romania
Romania
Serbia
Serbia
Slovakia
Slovakia
Slovenia
Slovenia
Types of organisations

Types of organisations

Last reviewed 21 Mar 2023

Types of organisation

Name in local language Registrable in commercial register / legal entity Minimum capital Sole shareholder company
Limited liability company društvo s ograničenom odgovornošću (d.o.o.) yes / yes EUR 2,500.00 yes
Joint stock company / European Company dioničko društvo (d.d.) yes / yes EUR 25,000.00 yes
Cooperative (with limited liability) zadruga (no abbreviation) yes / yes no minimum of three members
General partnership javno trgovačko društvo (j.t.d.) yes / yes no generally no
Limited partnership komanditno društvo (k.d.) yes / yes no no
Registered branch office podružnica (no abbreviation) yes / no no n / a
Permanent establishment stalna poslovna jedinica (no abbreviation) no / no no n / a

 

Capital tax / Registration fees Written form / notarisation Tax transparency Registration with tax authorities Statutory audit (necessary if large or medium company; or if it exceeds two of the following three criteria: 1. revenue > HRK 30 million (EUR 4 million); 2. total assets > HRK 15 million (EUR 2 million); 3. average number of employees ≥ 25)
Limited liability company no / registration in commercial register yes / yes no yes if above statutory thresholds are exceeded accordingly
Joint stock company / SE no / registration in commercial register yes / yes no yes mandatory
Cooperative (with limited liability) no / registration in commercial register yes / yes no yes if above statutory thresholds are exceeded accordingly
General partnership no / registration in commercial register yes / yes no yes if above statutory thresholds are exceeded accordingly
Limited partnership no / registration in commercial register yes / yes no yes if above statutory thresholds are exceeded accordingly
Registered branch office no / registration in commercial register yes / yes no yes as part of any audit of the parent company
Permanent establishment n / a n / a n / a yes as part of any audit of the parent company

 

Contact us

As your partner, we are on an equal footing, and we can support and assist you to achieve your business goals. Grow with us – and continue to boost your success

Show locations

Bojan Huzanic

Partner

Contact

The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

Opening Hours:

Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00

Leave us a message

© 2022 TPA Steuerberatung GmbH. All Rights reserved.