Komanditno društvo k.d.Serbia
What it takes to form, own and run a limited partnership in Serbia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Komanditno društvo je privredno društvo koje ima najmanje dva člana, od kojih najmanje jedan za obaveze društva odgovara neograničeno solidarno (komplementar), a najmanje jedan odgovara ograničeno do visine svog neuplaćenog, odnosno neunetog uloga (komanditor).
Quote
Komanditno društvo je privredno društvo koje ima najmanje dva člana, od kojih najmanje jedan za obaveze društva odgovara neograničeno solidarno (komplementar), a najmanje jedan odgovara ograničeno do visine svog neuplaćenog, odnosno neunetog uloga (komanditor).
The registry’s and the law’s own pages do not mention it.
Quote
(privrednog društva, javnog preduzeća, zadruge, zadružnog saveza, ogranka stranog privrednog društva i predstavništva stranog privrednog društva), sa registracijom dokumenata koji se registruju u skladu sa zakonom iznosi ukupno 8.000,00 dinara
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- At least 2 · a company may be one
Quote
Komanditno društvo je privredno društvo koje ima najmanje dva člana, od kojih najmanje jedan za obaveze društva odgovara neograničeno solidarno (komplementar), a najmanje jedan odgovara ograničeno do visine svog neuplaćenog, odnosno neunetog uloga (komanditor).
- Members
- At least 2
Quote
Komanditno društvo je privredno društvo koje ima najmanje dva člana, od kojih najmanje jedan za obaveze društva odgovara neograničeno solidarno (komplementar), a najmanje jedan odgovara ograničeno do visine svog neuplaćenog, odnosno neunetog uloga (komanditor).
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not in our records
- Accounts on the public record
- Yes
Quote
Правна лица, односно предузетници дужни су да редовне годишње финансијске извештаје за извештајну годину доставе Агенцији, ради јавног објављивања
- Audit for a small company
- Not required
Quote
Ревизија финансијских извештаја правних лица и других субјеката који нису наведени у ст. 1. и 2. овог члана јесте добровољна ревизија.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the k.d. are in our records.
What is public
- Directors
- Public
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
- Shareholders
- Public
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
- Beneficial owners
- Public
Quote
dostupna svim zainteresovanim licima, bez potrebe da dokazuju svoj pravni interes
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 15%
A limited partnership is a company and a corporate income tax payer at 15%; the general partner is liable without limit for its unpaid tax.
Quote
Стопа пореза на добит правних лица износи 15%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Serbia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Deletion of the business entity from the register
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
- Statutory fee
- RSD 4,000
Quote
Naknada za brisanje privrednog subjekta iznosi 4.000,00 dinara.
Every business in Serbia
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Serbia.
Payment and banking services
1 service names Serbia on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Komanditno društvo (k.d.)
- ISO 20275 code
- 73PZSecondary GLEIF, Entity Legal Forms code list