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Types of organisations

Types of organisations

Last reviewed 29 Mar 2023

Types of organisation

Name in local language Registrable in commercial register / legal entity Minimum capital Sole shareholder company
Limited liability company društvo sa ograničenom odgovornošću yes / yes EUR 1 yes
Stock company akcionarsko društvo (a.d.) yes / yes EUR 25 thousand yes
Cooperative zadruga (no abbreviation) yes / yes no no
General partnership ortačko društvo (o.d.) yes / yes no no
Limited partnership komanditno društvo (k.d.) yes / yes no no
Part of the foreign company (usually interpreted as a branch) dio stranog društva (no abbreviation) yes / no no

 

Capital tax / Registration fees Written form Tax transparency Registration with tax authorities Statutory audit
Limited liability company no / Registration fee is due yes no yes If it is classified as a large or mid-size entity.
Stock company no / Registration fee is due yes no yes If it is classified as a large or mid-size entity, or it issues shares via public offering.
Cooperative no / Registration fee is due yes no yes If it is classified as a large or mid-size entity.
General partnership no / Registration fee is due yes no yes If it is classified as a large or mid-size entity.
Limited partnership no / Registration fee is due yes no yes If it is classified as a large or mid-size entity.
Part of the foreign company (usually interpreted as a branch) no / Registration fee is due yes no yes

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