Source-cited draft: company formation & entity choice for Belarus (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and incorporation | Foreign and local investors most commonly form a limited liability company (OOO) in Belarus. Registration is handled through the state registration system, with no general minimum share capital for most LLCs. | |
| Limited liability company (OOO) | Most common form; members liable only up to their contributionsLaw on Business Companies of the Republic of Belarus | |
| Additional liability company (ODO) | Like an LLC but members bear additional liability up to a multiple of their contributionsLaw on Business Companies of the Republic of Belarus | |
| Joint-stock company (OAO / ZAO) | Open or closed joint-stock company with share capital divided into sharesLaw on Business Companies of the Republic of Belarus | |
| Individual entrepreneur (IP) | Sole-proprietor registration for individuals carrying on businessCivil Code of the Republic of Belarus | |
| Minimum share capital (LLC) | No statutory minimum; founders set the charter capital amount (can be nominal, e.g. BYN 1)Law on Business Companies of the Republic of Belarus | |
| Capital contribution deadline |
Foreign and local investors most commonly form a limited liability company (OOO) in Belarus. Registration is handled through the state registration system, with no general minimum share capital for most LLCs.
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Other Belarus computations in the OpenAccountants library.
| Charter capital to be contributed within 12 months of registration (longer periods may apply to companies with foreign capital)Law on Business Companies of the Republic of Belarus |
| Registration authority | Local executive committee / administration as state registration body (Unified State Register of Legal Entities)Decree on State Registration and Liquidation of Business Entities |
| Incorporation timeline | Registration typically completed within about 1 working day for the entry, with practical setup around 7-10 working daysDecree on State Registration and Liquidation of Business Entities |
| Core incorporation steps | Reserve company name, adopt charter, pay state duty, file for state registration, register with tax/FSZN, open bank accountDecree on State Registration and Liquidation of Business Entities |
| State registration duty | A state duty (denominated in basic units) is payable on registrationTax Code of the Republic of Belarus (State Duty) |
| Annual compliance | Maintain statutory accounting, file periodic VAT/profit tax returns, file FSZN reports, and hold annual members' meetingLaw on Accounting and Reporting of the Republic of Belarus |
| Statutory audit | Mandatory audit applies to certain large companies, JSCs and entities meeting size/revenue thresholdsLaw on Auditing Activities of the Republic of Belarus |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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