Croatia Jenis badan perniagaan

Types of legal person business entities:[7]

  • d.d. (dioničko društvo): ≈ plc (UK)
  • d.o.o. (društvo s ograničenom odgovornošću): ≈ Ltd. (UK); minimum capital: HRK 20,000 [8]
  • j.d.o.o. (jednostavno društvo s ograničenom odgovornošću): simple Ltd.; minimum capital: HRK 10 (same liabilities as an Ltd., but annually has to set aside 25% of profit to collect enough equity capital to become d.o.o.)[9]
  • j.t.d. (javno trgovačko društvo): ≈ general partnership
  • k.d. (komanditno društvo): ≈ limited partnership
  • GIU (gospodarsko interesno udruženje): economic interest grouping
  • zadruga: cooperative[10]

Types of natural person business entities:

  • obrt: ≈ sole proprietorship; several types: slobodni, vezani, and povlašteni obrt (free, tied, and privileged proprietorship registered according to profession; tied and privileged proprietorships are those only master craftsmen can register,) paušalni obrt, obrt-dohodaš, obrt-dobitaš (flat-rate proprietorship, income tax p., profits tax p.; these are registered according to the type of taxation; first two are obligated to pay income tax and the last one is obligated to pay profits tax), sezonski obrt (seasonal proprietorship, that runs for a limited number of months during a year)[11]
  • ortakluk: partnership of two or more sole proprietors
  • slobodna djelatnost: free profession; self-employment but only for certain types of professions: e.g. artists, journalists, lawyers, etc.; freelancing (similar to sole proprietors in their obligations)
  • domaća radinost and sporedno zanimanje: home business and side profession; limited forms of self-employment aimed at registering supplementary income from, say, small repairs or hobbies [12]
  • OPG (obiteljsko poljoprivredno gospodarstvo): family run agricultural business [13]

Rujukan

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