Business Legal Structures: Comparison and Requirements
Legal Forms | Type | Minimum capital (k) | Membership No. | Disclaimer | Taxation | Other Features |
Single-Enterprise | Personality physical | No | 1 | Unlimited, that is, it affects your personal assets | PIT | The company name must be the holder |
Collective | Trading Company Personalistic | No | 2 or more, but a few are suitable | Personal supportive and unlimited | Corporate tax (30% SMEs) | All members are managers, unless they become industrial -The name must be to all members of one or more CIA. At the end there is always the expression SC |
-SL | Mercantile Capitalist Society | € -3000 with 100% paid -It is divided into shares and may be in cash, property or rights | 1 or more (if a man is called society) | Limited to capital contributed, ie, only respond to the debt capital invested | Corporate tax (30% SMEs) | -The company name is made by name or SL + SRL If you want to sell shares to the administration's intention was to communicate the identity of the purchaser and the price. They preferred partners and the transmission is in public documents |
-SA | Mercantile Capitalist Society | € -60 000 25% disbursed -The rest are capital calls (were satisfied by what has been agreed) | -1 Or more (or entities) If society is a man called | Limited to capital contributed | Corporate tax (30% SMEs) | -The transfer of shares will be free once registered in the Commercial Register -The regulatory capital is divided into shares or bearer -The company can be formed by simultaneous foundation (all actions are paid) or successively (be disbursed slowly) |
Education | Mercantile Capitalist Society | -Divided into shares or equity rules | They can hire workers who could not work more than 15% of the working hours employees or partners, 25% for companies | Limited to capital contributed | Corporate tax (30% SMEs) | -At least 51% of capital must be workers The reason social-like SA but with S. .... Usually, a stock company ......... Workers |
Cooperative | Society of social | Is limited, but if the status say it is unlimited, this is the preferred type | Corporate tax (30% SMEs) | They can be 1st-2nd grade · 1st grade 3 associates physical · 2nd grade .... -The company name .... |