osaühinguga

Osaühinguga, commonly referred to as an "osaühing" in Estonian, is a type of limited liability company (LLC) predominantly used as a legal form for businesses in Estonia. It is one of the most popular business structures for small and medium-sized enterprises due to its flexibility and ease of establishment.

An osaühing (OÜ) requires at least one shareholder, who can be an individual or a legal entity. The capital requirement is relatively low, with a minimum share capital of €2,500, which can be contributed in cash or in kind. Shareholders' liability is limited to their contribution, protecting personal assets from business debts.

The management of an osaühing can be organized through a management board, which is responsible for daily operations, or a sole director, if specified. The company's statute (articles of association) governs its internal rules, including decision-making processes.

The formation process involves registering the company with the Estonian Business Register, submitting necessary documents, and paying registration fees. The registration process is typically quick, often completed within a few days, especially if done electronically through the e-Residency program.

Osaühingutes are subject to corporate income tax on distributed profits, while retained earnings are tax-deferred until distribution. Financial reporting requirements include maintaining accounting records and submitting annual reports to the authorities.

Due to Estonia’s digital infrastructure and e-Residency program, establishing and managing an osaühing has become accessible for entrepreneurs worldwide. This legal form offers a favorable environment for international business activities, combining simplicity, limited liability, and tax advantages.