Types of organisations in Croatia

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Types of organisation

	Name in local language	Registrable in commercial register / legal entity	Minimum capital	Sole shareholder company
Limited liability company	društvo s ograničenom odgovornošću (d.o.o.)	yes / yes	EUR 2,500.00	yes
Joint stock company / European Company	dioničko društvo (d.d.)	yes / yes	EUR 25,000.00	yes
Cooperative (with limited liability)	zadruga (no abbreviation)	yes / yes	no	minimum of three members
General partnership	javno trgovačko društvo (j.t.d.)	yes / yes	no	generally no
Limited partnership	komanditno društvo (k.d.)	yes / yes	no	no
Registered branch office	podružnica (no abbreviation)	yes / no	no	n / a
Permanent establishment	stalna poslovna jedinica (no abbreviation)	no / no	no	n / a

	Capital tax / Registration fees	Written form / notarisation	Tax transparency	Registration with tax authorities	Statutory audit (necessary if large or medium company; or if it exceeds two of the following three criteria: 1. revenue > HRK 30 million (EUR 4 million); 2. total assets > HRK 15 million (EUR 2 million); 3. average number of employees ≥ 25)
Limited liability company	no / registration in commercial register	yes / yes	no	yes	if above statutory thresholds are exceeded accordingly
Joint stock company / SE	no / registration in commercial register	yes / yes	no	yes	mandatory
Cooperative (with limited liability)	no / registration in commercial register	yes / yes	no	yes	if above statutory thresholds are exceeded accordingly
General partnership	no / registration in commercial register	yes / yes	no	yes	if above statutory thresholds are exceeded accordingly
Limited partnership	no / registration in commercial register	yes / yes	no	yes	if above statutory thresholds are exceeded accordingly
Registered branch office	no / registration in commercial register	yes / yes	no	yes	as part of any audit of the parent company
Permanent establishment	n / a	n / a	n / a	yes	as part of any audit of the parent company