Starting a business

Limited Liability Company (d.o.o.) I am opening a d. o. o. (Ltd.) What things do I need to be aware of? What is everything that I need?

D.o.o. is the abbreviation for a limited liability company. This means that company shareholders are not liable for company debt with their own property but that the company is liable for this debt in and of itself and at least up to the amount of its share capital. This is the most appropriate legal form when a company is being jointly established by more than one entrepreneur.

  • Input contributions are made only in cash (by transfer to a bank account) and the total amount of contributions (a minimum of 7,500 Euros) is paid prior to submitting the proposal,
  • A Contract of Members (multi-founder d.o.o.) or an Instrument of Corporation (single-founder d.o.o.) is concluded in the VEM form, whose content it is not possible to change (the document is automatically generated by the e-VEM system, as are all other mandatory annexes to the proposal to open the d. o. o.) and
  • in the single-founder d.o.o.; the shareholder wishes to keep an electronic register of decisions and not a written one.

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Sole trader. What type of s. p. is best for me? Normalized expenses or the classic form? Part-time ('afternoon' s.p.) or full?

For whom is it worth becoming a s.p.?


The most common legal form of a person who decides to become ‘his own boss’ is the s.p…. A sole trader has different legal forms, depending on the person’s social or employment status. It should be noted that these are ‘informal’ expressions. The predominant form we know is the so-called ‘full’ s.p. This type of s.p. is intended for individuals who conduct their business activity on a full-time working basis, therefore, 8 hours per day. Monthly social contributions in the full amount of the prescribed base are paid for this form of s.p.

The s.p. is taxed according to an income tax chart that is identical for both employed and unemployed physical persons, as physical persons with an s.p. It must be noted that the chart is progressive, which means that even if the amount taxed at the rate of the lowest tax bracket is exceeded, taxation at the higher rate applies only to the excess amount. In the case of a part-time ‘afternoon’ or student s.p., the income from the s.p. is added to all other income the person has earned during the calendar year.

For whom is it worth becoming a normalized expense s.p.?

Normalized expense s.p.

The answer depends primarily on the activity in which the taxable person is engaged and the amount of his/her annual revenue (income). Determining the tax base on the basis of normalized expenses is more suitable for individuals who offer a variety of services (intellectual, artistic, journalism, legal, financial, health services, etc.). This type of s.p. is therefore suited to individuals who do not have particularly high costs in their purchase of materials, goods and fixed assets – and therefore minimal associated costs.