Last reviewed 22 Mar 2023
| Name in local language | Registrable in commercial register / legal personality | Minimum capital | Sole shareholder company | |
| Limited liability company | společnost s ručením omezeným, (“spol.s r.o.” or “s.r.o.”) | yes / yes | CZK 1 (EUR 0.04) | yes |
| Joint stock company / European Company | akciová společnost (“akc.spol.” or “a.s.”) | yes / yes | CZK 2 million (EUR 79,809) or EUR 80,000 | yes |
| Cooperative (with limited liability) | Družstvo | yes / yes | no, amount of minimum capital has to be set in articles of association | no (at least 3 members) |
| General partnership | veřejná obchodní společnost, “veř. obch. spol.” or , “v.o.s.” | yes / yes | no | no |
| Limited partnership | komanditní společnost (“kom. spol.” or “k.s.”) | yes / yes | no, minimum capital per limited partner CZK 1 (EUR 0.04) | no |
| Registered branch office | Organizační složka | yes / no | no | – |
| Permanent establishment | Stálá provozovna | no / no | no | – |
| Capital tax / registration fees | Written form / notarisation | Tax transparency | Registration with tax authorities | Statutory audit (a lot of conditions and variants, however, in general: revenues in excess of CZK 80 million (EUR 3.3 million); total assets in excess of CZK 40 million (EUR 1.6 million), more than 50 employees) | |
| Limited liability company | – /registration in commercial register | yes / yes | no | yes | if at least two of the thresholds are exceeded in two successive years |
| Joint stock company / SE | – /registration in commercial register | yes / yes | no | yes | if at least one of the thresholds is exceeded in two successive years |
| Cooperative (with limited liability) | – /registration in commercial register | yes / yes | no | yes | if at least two of the thresholds are exceeded in two successive years |
| General partnership | – /registration in commercial register | yes / no | yes | yes | if at least two of the thresholds are exceeded in two successive years |
| Limited partnership | – /registration in commercial register | yes / no | general partner, yes; limited partner, no | yes | if at least two of the thresholds are exceeded in two successive years |
| Registered branch office | – /registration in commercial register | – | – | yes | if at least two of the thresholds are exceeded in two successive years |
| Permanent establishment | – / – | – | – | yes | – |
Exchange rate: EUR 1 = CZK 24,36 (EUR amounts rounded)
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
