Ortakëri e kufizuar O.K.Kosovo
What it takes to form, own and run a limited partnership in Kosovo, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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que përgjigjen për detyrimet e kompanisë deri në kufirin e vlerës së kontributeve të tyre
The registry’s and the law’s own pages do not mention it.
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Taksa me rastin e regjistrimit të biznesit fillestar nuk paguhet
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Taxpayers are resident and non-resident natural persons, individual business enterprise, partnerships and associations
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 stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Does not apply
- Paying up the capital
- Each limited partner must pay or deliver his contribution in full at the time the Limited Partnership Agreement is registered (Law 06/L-016 art. 67(1)); a limited partner who has not paid by the registration date bears the costs incurred as a result (art. 67(3)).
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Secili ortak i kufizuar duhet të paguaj ose të dorëzojë në tërësi kontributin e tij në kohën e regjistrimit të Marrëveshjes të Ortakërisë së Kufizuar.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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1.1. së paku një ortak i përgjithshëm; dhe
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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mund të dorëzojë në ARBK, adresën e një personi tjetër në Kosovë
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the O.K..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the O.K. are in our records.
What is public
- Directors
- Public
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1. Për secilën Shoqëri Tregtare të regjistruar, ARBK publikon në faqen e saj zyrtare në internet
- Shareholders
- Public
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1. Për secilën Shoqëri Tregtare të regjistruar, ARBK publikon në faqen e saj zyrtare në internet
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies
Not a legal person (Law 06/L-016 art. 64.2). The Tax Administration lists partnerships among Personal Income Tax taxpayers and corporate income tax applies to legal-person entities; whether the tax is assessed on the partnership or on the partners is not stated on the page read.
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Taxpayers are resident and non-resident natural persons, individual business enterprise, partnerships and associations
- CFC rules in Kosovo
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The limited partnership must dissolve on grounds including expiry of its term, withdrawal of all general partners or all limited partners, a partners' decision under the agreement, or a court decision (Law 06/L-016 art. 74(1)); it is then deregistered at ARBK by form with the representative's ID, the deregistration decision and tax clearance of outstanding tax debts (art. 45(3)).
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Ortakëria e Kufizuar e ndërprenë Veprimtarinë Ekonomike dhe duhet të shpërbëhet, për këto shkaqe:
- Statutory fee
- Free
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2.1.3.Application for termination of business and termination of the unit ............ 00.00 €
Every business in Kosovo
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Kosovo.
Payment and banking services
1 service names Kosovo 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
- Ortakëri e kufizuar (O.K.)
- ISO 20275 code
- W7KVSecondary GLEIF, Entity Legal Forms code list