Ortakëri e përgjithshme O.P.Kosovo
What it takes to form, own and run a general 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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Te ortakëria e përgjithshme, të gjithë ortakët përgjigjen pa kufizim, e solidarisht për borxhet e shoqërisë.
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Ortakëria e Përgjithshme mund të ketë dy ose më shumë persona fizik ose juridik dhe/ose
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
- A general partner's contribution may be cash or other property, work or services already performed or provided, or a legal obligation to provide money, property or work in future; non-cash contributions are valued by the general partners under the partnership agreement (Law 06/L-016 art. 54).
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në të holla ose pasuri tjetër, punë ose shërbime që tashmë janë kryer ose siguruar për Ortakërinë e Përgjithshme; ose 1.2. në formë të detyrimit ligjor për ofrimin e të hollave, pasurisë apo për kryerjen e punëve ose shërbimeve për Ortakërinë e Përgjithshme në të ardhmen.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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Ortakëria e Përgjithshme mund të ketë dy ose më shumë persona fizik ose juridik dhe/ose
- 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.P..
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the O.P. 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. 49.3). The Tax Administration lists partnerships among Personal Income Tax taxpayers, with a separate Partnership Income Tax Declaration (form DO); corporate income tax applies only to entities with legal-person status. 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
- Owner partners file Form D with the registry, with partners' IDs, the original business certificate and a tax clearance from the Tax Administration of Kosovo
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Dokumentet që janë të nevojshme për shuarje të Biznesit Individual ose Ortakërisë së Përgjithshme
- Statutory fee
- Free
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2.2.2.Application for termination of business and termination of the unit ............ 0.00 €
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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Ortakëri e përgjithshme (O.P.)
- ISO 20275 code
- T2X0Secondary GLEIF, Entity Legal Forms code list