Üksikomanikud

Üksikomanikud refers to sole proprietors or single owners in a business context. This business structure is characterized by a single individual who owns and controls the entire enterprise. There is no legal distinction between the owner and the business, meaning the owner is personally liable for all business debts and obligations. This simplicity in setup is a key feature, as it often requires minimal paperwork and fewer legal formalities compared to other business structures like partnerships or corporations.

The sole proprietor typically makes all the business decisions, reaps all the profits, but also bears all the risks. Taxation forüksikomanikud is straightforward, with business income reported on the owner's personal tax return. This structure is common for small businesses, freelancers, and independent contractors who operate on a small scale. While offering flexibility and direct control, the unlimited personal liability can be a significant drawback, potentially putting the owner's personal assets at risk. The transition to a different business structure may be considered as the business grows and the need for liability protection increases.