Juridical forms of companies

Individuals

Type Number of Partners Capital Responsibility Direct Taxation
Sole proprietor 1 No legal minimum exists Unlimited Personal income tax
Jointly owned company Minimum 2 No legal limit exists Unlimited Personal income tax
Partnership A Minimum of 2 No legal limit exists Unlimited Personal income tax

Legal entities

Special Trading companies

Type Number of Partners Capital Responsibility Direct Taxation
Worker-owned company Minimum 3 Minimum 60,101.21 € (Pub. Ltd. Co.)
Minimum 3,005.06 € (Ltd. Liab. Co.)		 Limited to capital contributed Corporate Business Tax
Cooperative Minimum 3 Minimum established by the Articles of Association Limited to capital contributed Corporate Business Tax -Special Scheme
Mutual Guarantee Association Minimum 150 Minimum 1.803.036,30 € Limited Corporate Business Tax
Venture capital entities Board of Directors: Minimum 3 Venture Capital Companies: Minimum 1,202,024.20 €
Venture Capital Funds:
Minimum 1,652,783.30 €		 Limited Corporate Tax
Economic Interest Groupings Minimum 2 No legal minimum exists Limited to capital invested Corporate business tax
Securities investment company Minimum established in the Articles of Association Limited Corporate Business Tax

Trading companies

Type Number of Partners Capital Responsibility Direct Taxation
General partnership Minimum 2 No legal limit exists Unlimited Corporate Business Tax
Limited Liability Company Minimum 1 Minimum 3.005,06 € Limited to capital contributed Corporate Business Tax
New Enterprise Limited Company Maximum 5 Minimum 3.012 € Maximum 120.202 € Limited to capital contributed Corporate Business Tax
Public limited company Minimum 1 Minimum 60.101,21 € Limited to the capital contributed Corporate Business Tax
Partnership limited by shares Minimum 2 Minimum 60.101,21 € General partners: Unlimited
Limited partners: Limited		 Corporate Business Tax
Limited partnership Minimum 2 No legal limit exists General partners: Unlimited
Limited partners: Limited		 Corporate Business Tax