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We register private limited companies in Cyprus, Estonia, Malta and the United Kingdom: name, constitution, registry filing and tax registration. Our fee starts at €400; registry fees are paid at cost on top.
Our fee from, by country
From €1,200usually 7–15 working days
From €400usually 2–5 working days
From €450usually 3–10 working days
From €1,800usually 10–20 working days
Indicative prices; the final quote depends on your case.
Facts checked on
Country directory
Corporate income tax and registry time for every country in our reference, with what we file there and our starting fee. Countries without a package are quoted on request.
| Country | EU / EEA | Corporate income tax | Registry time | Our fee from | Country guide |
|---|---|---|---|---|---|
| AustriaSchengenOn request | EU | 23%1 | Not publishedno data from a primary source | Get a quote | |
| BelgiumSchengenOn request | EU | 25%363738 | 14 days39 | Get a quote | |
| BulgariaSchengenOn request | EU | 10%240 | 3 days41 | Get a quote | |
| CroatiaSchengenOn request | EU | 18%42 | 5 days14 | Get a quote | |
| CyprusCompany formationResidence filing | EU | 15%154344 | 10 days1645 | From €1,200 | |
| Czech RepublicSchengenOn request | EU | 21%46 | Not publishedno data | Get a quote | |
| DenmarkSchengenOn request | EU | 22%47 | Not publishedno data | Get a quote | |
| EstoniaSchengenCompany formation | EU | 22%1718 | 1 day1819 | From €450 | |
| FinlandSchengenOn request | EU | 20%48 | Not publishedno data: PRH publishes current processing times separately. | Get a quote | |
| FranceSchengenOn request | EU | 25%2049 | Not publishedno data | Get a quote | |
| GeorgiaOn request | No | 15%50 | 1 day51 | Get a quote | |
| GermanySchengenResidence filing | EU | 30%34562135 | Not publishedno data from a primary source; timing depends on the notary and the local commercial register court (Registergericht). | From €1,500 | |
| GreeceSchengenResidence filing | EU | 22%52 | 1 day53 | From €3,500 | |
| HungarySchengenOn request | EU | 9%54 | Not publishedno data | Get a quote | |
| IrelandOn request | EU | 12.5%2223 | Not publishedno data - Companies Registration Office (cro.ie) pages were not accessible for verification | Get a quote | |
| ItalySchengenOn request | EU | 24%755 | Not publishedno data | Get a quote | |
| LatviaSchengenOn request | EU | 20%56 | 3 days824 | Get a quote | |
| LithuaniaSchengenLicense application | EU | 17%5758 | Not publishedno data | From €25,000 | |
| LuxembourgSchengenOn request | EU | 23.87%92526 | Not publishedno data | Get a quote | |
| MaltaSchengenCompany formation | EU | 35%5960 | 1 day27 | From €1,800 | |
| NetherlandsSchengenOn request | EU | 25.8%28 | Not publishedno data - no official processing time found; depends on notary and KVK | Get a quote | |
| PolandSchengenOn request | EU | 19%61 | Not publishedno data | Get a quote | |
| PortugalSchengenResidence filing | EU | 19%29 | 1 day3031 | From €1,700 | |
| RomaniaSchengenOn request | EU | 16%1062 | 1 day11 | Get a quote | |
| SerbiaOn request | No | 15%63 | 5 days64 | Get a quote | |
| SlovakiaSchengenOn request | EU | 21%65 | Not publishedno data | Get a quote | |
| SloveniaSchengenOn request | EU | 22%66 | Not publishedno data | Get a quote | |
| SpainSchengenResidence filing | EU | 25%12 | Not publishedno data — Commercial Registry must register an online-incorporated SL within 6 business hours when standard model statutes and deed are used (Ley 11/2023), but the end-to-end timeline for a foreign founder (NIE/NIF, bank certificate, notary) is not published by a primary source. | From €1,900 | |
| SwedenSchengenOn request | EU | 20.6%67 | Not publishedno data: Bolagsverket publishes current processing times separately; not verified. | Get a quote | |
| SwitzerlandSchengenOn request | No | 14.4%133268 | Not publishedno data from a primary source; depends on the notary (public deed) and the cantonal commercial register. | Get a quote | |
| United KingdomCompany formation | No | 25%33 | 1 day34 | From €400 |
Send the planned activity, the shareholders and where you will live; we reply with one recommended country, our fee and the registry fees. Indicative prices; the final quote depends on your case.
From €400usually 2–5 working days
Choosing a country
The four countries where we hold a formation package differ most on tax timing, capital and audit, not on paperwork: all four accept filings without the founder travelling.
Cyprus taxes company profits at 15% from 1 January 2026, up from 12.5% for tax year 2025. A private Ltd needs no minimum share capital, and the Registrar charges €165 to incorporate it.
Cyprus law requires the HE1 declaration to be certified by a Cyprus-registered lawyer; we arrange this as part of the service. Every Cyprus company files audited financial statements, with a lighter review engagement allowed for small private companies.
Companies House usually completes an online registration within 24 hours. Since 18 November 2025 every director must verify identity and hold a Companies House personal code before filing.
The main corporation tax rate is 25% on profits above £250,000, with 19% on profits up to £50,000. The UK is not an EU member, so a UK company does not give access to the single market in the way an EU company does.
Estonia charges 22% corporate income tax only on distributed profit; retained and reinvested profit is taxed at 0%. An OÜ can be registered online in 15 minutes to 1 hour with an Estonian ID or e-Residency card.
e-Residency is a digital identity only and gives no right of residence, entry or tax residency. If the management board sits outside Estonia, the company has to appoint a licensed Estonian contact person.
A Maltese private company needs at least €1,164.69 in share capital, with 20% of the nominal value of each share paid up on signing the memorandum. Every company appoints an auditor; there is no general small-company exemption.
The headline corporate rate is 35%, and shareholders can claim refunds of tax paid, commonly 6/7ths on trading profits. Our Malta package usually takes 10–20 working days, the longest of the four.
We prepare the constitution, file with the registry and register the company for tax; you supply identity documents, answer due diligence questions and decide on the registered address, which several of our packages exclude.
Side by side
Four registry and tax figures for every country in our reference, sorted by corporate income tax. Each cell links to its source and check date.
Facts checked on
Swipe the table sideways for all four columns.
| Country | Corporate income tax | Standard VAT | Registry time | Minimum share capital |
|---|---|---|---|---|
| HungaryLowest headline rate in this table | 9%54 | 27%69 | Not publishedno data | HUF 3,000,00070 |
| Bulgaria | 10%240 | 20%72 | 3 days41 | €1737475 |
| Ireland | 12.5%2223 | 23%76 | Not publishedno data - Companies Registration Office (cro.ie) pages were not accessible for verification | €077 |
| Switzerland | 14.4%133268 | 8.1%3278 | Not publishedno data from a primary source; depends on the notary (public deed) and the cantonal commercial register. | CHF 20,00079 |
| Cyprus | 15%154344 | 19%80 | 10 days1645 | €081 |
| Georgia | 15%50 | 18%82 | 1 day51 | GEL 051 |
| Serbia | 15%63 | 20%8384 | 5 days64 | RSD 1006485 |
| Romania | 16%1062 | 21%1086 | 1 day11 | RON 5008788 |
| Lithuania | 17%5758 | 21%89 | Not publishedno data | €1,00090 |
| Croatia | 18%42 | 25%91 | 5 days14 | €2,50014 |
| Poland | 19%61 | 23%92 | Not publishedno data | PLN 5,00093 |
| Portugal | 19%29 | 23%94 | 1 day3031 | €195 |
| Finland | 20%48 | 25.5%96 | Not publishedno data: PRH publishes current processing times separately. | €097 |
| Latvia | 20%56 | 21%98 | 3 days824 | €2,80099 |
| Sweden | 20.6%67 | 25%100101 | Not publishedno data: Bolagsverket publishes current processing times separately; not verified. | SEK 25,000102 |
| Czech Republic | 21%46 | 21%103 | Not publishedno data | CZK 1104 |
| Slovakia | 21%65 | 23%105 | Not publishedno data | €5,000106 |
| Denmark | 22%47 | 25%107 | Not publishedno data | DKK 20,000108109 |
| Estonia | 22%1718 | 24%17110 | 1 day1819 | €0111112 |
| Greece | 22%52 | 24%113 | 1 day53 | €153 |
| Slovenia | 22%66 | 22%114 | Not publishedno data | €7,500115 |
| Austria | 23%1 | 20%116 | Not publishedno data from a primary source | €10,000117118 |
| Luxembourg | 23.87%92526 | 17%119 | Not publishedno data | €1120 |
| Italy | 24%755 | 22%121 | Not publishedno data | €1122 |
| Belgium | 25%363738 | 21%123 | 14 days39 | €039 |
| France | 25%2049 | 20%124 | Not publishedno data | €1125 |
| Spain | 25%12 | 21%126 | Not publishedno data — Commercial Registry must register an online-incorporated SL within 6 business hours when standard model statutes and deed are used (Ley 11/2023), but the end-to-end timeline for a foreign founder (NIE/NIF, bank certificate, notary) is not published by a primary source. | €1127128 |
| United Kingdom | 25%33 | 20%129 | 1 day34 | £034 |
| Netherlands | 25.8%28 | 21%130 | Not publishedno data - no official processing time found; depends on notary and KVK | €0131 |
| Germany | 30%34562135 | 19%132 | Not publishedno data from a primary source; timing depends on the notary and the local commercial register court (Registergericht). | €25,000133 |
| Malta | 35%5960 | 18%134135 | 1 day27 | €1,16571 |
Procedure
Five steps we follow in each registry; the timing below uses Cyprus as the example, where our part usually takes 7–15 working days.
You describe the activity, the shareholders and where the directors live. We name one country and one company form, with the registry fees.
Written quote
We collect passports and proof of address for each director and shareholder and map the ownership chain for the beneficial owner register.
Due diligence file
We draft the memorandum and articles, or the national equivalent, and send them for signature.
Signed documents
We register the company with the tax authority; in Cyprus this is due within 60 days of incorporation.
Company tax number
Documents you keep
Bank account opening is a separate decision of the bank; our Cyprus package, for example, does not include it.
Questions
Short answers with figures from our reference, checked on 25 September 2026.
Among our packages, the UK starts at €400 and Estonia at €450, against €1,200 for Cyprus and €1,800 for Malta. Registry fees come on top at cost. Indicative prices; the final quote depends on your case.
Yes. Cyprus, Estonia and Malta accept online filings and none of them requires a locally resident director, though Estonia requires a licensed contact person when the board is abroad.
Cyprus has the lowest headline rate of the four at 15%. Estonia taxes only distributed profit, at 22%, so a company that reinvests everything pays 0% until it distributes. Malta’s headline rate is 35% before shareholder refunds, and the UK main rate is 25%.
No, for all four countries: filings are made online. The UK asks every director to verify identity before filing.
No. A company registration is not a residence permit, and Estonian e-Residency explicitly carries no right of residence or tax residency.
Not in Cyprus, Malta or the UK, where the registered office address is excluded from our package. All three countries require one.
Quote
Five questions. You receive one recommended country, our fee, the registry fees and the list of documents.
The information on this site is general and is not legal advice for your specific situation.
Legal disclaimerSources
Government and registry pages first; secondary tax summaries are marked as such.
| Document | Publisher | Kind | Checked |
|---|---|---|---|
| 1Körperschaftsteuergesetz 1988 § 22 – Steuersätze | Rechtsinformationssystem des Bundes (RIS) | Legislation | Checked on |
| 2Corporate Income Tax Act, consolidated | Lex.bg (consolidated text from the State Gazette) | Legislation | Checked on |
| 3KStG § 23 – Steuersatz | Bundesministerium der Justiz (gesetze-im-internet.de) | Legislation | Checked on |
| 4SolZG 1995 § 4 – Zuschlagsatz | Bundesministerium der Justiz (gesetze-im-internet.de) | Legislation | Checked on |
| 5GewStG § 11 – Steuermesszahl und Steuermessbetrag | Bundesministerium der Justiz (gesetze-im-internet.de) | Legislation | Checked on |
| 6GewStG § 16 – Hebesatz | Bundesministerium der Justiz (gesetze-im-internet.de) | Legislation | Checked on |
| 7D.Lgs. 19 giugno 2026, n. 117 — Testo unico imposte sui redditi (arts. 2, 11, 86, 225, 246, 377; applies from 1 January 2027) | Normattiva | Legislation | Checked on |
| 8On the Enterprise Register of the Republic of Latvia (Par Latvijas Republikas Uzņēmumu reģistru) | Latvijas Vēstnesis / likumi.lv | Legislation | Checked on |
| 9Loi modifiée du 4 décembre 1967 concernant l'impôt sur le revenu (L.I.R.) – texte coordonné en vigueur au 1er janvier 2026 (Art. 2, 115 n° 13b, 118, 146, 148, 174) | Administration des contributions directes (ACD) | Legislation | Checked on |
| 10Law 227/2015 on the Tax Code (consolidated) | Ministry of Justice, Portal Legislativ (legislatie.just.ro) | Legislation | Checked on |
| 11Law 265/2022 on the Trade Register | Ministry of Justice, Portal Legislativ (legislatie.just.ro) | Legislation | Checked on |
| 12Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (consolidated; art. 29, transitional provision 44) | Boletín Oficial del Estado | Legislation | Checked on |
| 13Bundesgesetz über die direkte Bundessteuer (DBG, SR 642.11) – Art. 3, 14, 68 | Swiss Confederation (Fedlex) | Legislation | Checked on |
| 14Founding a company | Ministry of Economy of Croatia (Invest Croatia) | Government pages | Checked on |
| 15Income Tax (Amending) Law N. 244(I)/2025 - Tax Department presentation | Tax Department, Ministry of Finance of Cyprus | Government pages | Checked on |
| 16Applying to incorporate a Company | Department of Registrar of Companies and Intellectual Property | Government pages | Checked on |
| 17Tax rates (2024–2026) | Estonian Tax and Customs Board (EMTA) | Government pages | Checked on |
| 18Your taxes vs your company taxes as an Estonian e-resident | e-Residency programme (Republic of Estonia) | Government pages | Checked on |
| 19Establishing a company in Estonia | Invest in Estonia (Enterprise and Innovation Foundation) | Government pages | Checked on |
| 20Impôt sur les sociétés (IS) : taux, déclaration, paiement (verified 17.02.2026) | Service Public Entreprendre (DILA, Premier ministre) | Government pages | Checked on |
| 21Investitionssofortprogramm Deutschland: Mehr Wachstum und Wettbewerbsfähigkeit (BMF-Monatsbericht August 2025) | Bundesministerium der Finanzen | Government pages | Checked on |
| 22Corporation Tax: basis of charge | Revenue Commissioners | Government pages | Checked on |
| 23What are the Pillar Two rules? | Revenue Commissioners | Government pages | Checked on |
| 24Register a company, organisation, contract or commercial pledge | Register of Enterprises of the Republic of Latvia (Uzņēmumu reģistrs) | Government pages | Checked on |
| 25Corporate income tax (IRC) – employment fund contribution | Guichet.lu (Luxembourg Government) | Government pages | Checked on |
| 26Municipal business tax (impôt commercial communal) | Guichet.lu (Luxembourg Government) | Government pages | Checked on |
| 27Mandatory submission of incorporations of companies and dissolutions as from 1st March 2025 | Malta Business Registry | Government pages | Checked on |
| 28Tarieven vennootschapsbelasting | Belastingdienst (Netherlands Tax Administration) | Government pages | Checked on |
| 29Código do IRC (consolidated, last update Lei 73-A/2025) — art. 87.º, 87.º-A | Autoridade Tributária e Aduaneira | Government pages | Checked on |
| 30Empresa na Hora | Instituto dos Registos e do Notariado | Government pages | Checked on |
| 31Criar empresa online | Instituto dos Registos e do Notariado | Government pages | Checked on |
| 32Das schweizerische Steuersystem, Ausgabe 2025 | Eidgenössische Steuerverwaltung (ESTV) / Schweizerische Steuerkonferenz | Government pages | Checked on |
| 33Rates and allowances: Corporation Tax | HM Revenue & Customs | Government pages | Checked on |
| 34Set up a private limited company: register your company | GOV.UK | Government pages | Checked on |
| 35Gewerbesteuereinnahmen im Jahr 2024 um 0,2 % höher als im Vorjahr (durchschnittlicher Hebesatz 409 %) | Statistisches Bundesamt (Destatis) | Official statistics | Checked on |
| 36Belgium - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 37Key figures corporate income tax: Rates (2026) | BDO Belgium | Secondary sourcessecondary source | Checked on |
| 38Increase in the minimum remuneration of company directors: what are the corporate income tax implications? | Andersen Belgium | Secondary sourcessecondary source | Checked on |
| 39Comparison of the types of companies in Belgium | Hawksford | Secondary sourcessecondary source | Checked on |
| 40Bulgaria - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 41How Long Does It Take to Register a Company in Bulgaria? (2026) | Innovires Legal | Secondary sourcessecondary source | Checked on |
| 42Croatia - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 43Cyprus - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 44A new era for Cyprus taxation: the key insights of the 2026 Cyprus tax reform | Harneys | Secondary sourcessecondary source | Checked on |
| 45How to register a company in Cyprus in 2025 | Spencer West | Secondary sourcessecondary source | Checked on |
| 46Czech Republic - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 47Denmark – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 48Finland – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 49France — Corporate — Taxes on corporate income (last reviewed 24 April 2026) | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 50Georgia - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 51Doing business in Georgia | Kreston Global | Secondary sourcessecondary source | Checked on |
| 52Greece – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 53Greece IKE formation – complete guide | Zunapro | Secondary sourcessecondary source | Checked on |
| 54Hungary - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 55Italy — Corporate — Taxes on corporate income (last reviewed 13 July 2026) | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 56Latvia – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 57Lithuania – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 58Lithuania – Corporate – Significant developments | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 59Malta - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 60Malta - Corporate - Income determination | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 61Poland – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 62Romania - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 63Serbia - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 64Establishing an LLC in Serbia - A Complete Legal Guide | LLD Advokati | Secondary sourcessecondary source | Checked on |
| 65Slovak Republic - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 66Slovenia - Corporate - Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 67Sweden – Corporate – Taxes on corporate income | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 68Corporate tax rates decline in Switzerland (Clarity on Swiss Taxes 2025) | KPMG Switzerland | Secondary sourcessecondary source | Checked on |
| 69Hungary - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 70Korlátolt felelősségű társaság | Wikipedia | Secondary sourcessecondary source | Checked on |
| 71Companies Act (Cap. 386) | Legislation Malta | Legislation | Checked on |
| 72Value Added Tax Act (Закон за данък върху добавената стойност), consolidated text | lex.bg (State Gazette text) | Legislation | Checked on |
| 73Commercial Act (Targovski zakon), consolidated | Lex.bg (consolidated text from the State Gazette) | Legislation | Checked on |
| 74Vavezhdane na evroto v Targovskiya registar | Registry Agency of Bulgaria | Government pages | Checked on |
| 75Register an EOOD in Bulgaria 2026 | Innovires Legal | Secondary sourcessecondary source | Checked on |
| 76Current VAT rates | Revenue Commissioners | Government pages | Checked on |
| 77Companies Act 2014, section 1000 (PLC authorised minimum) - revised | Law Reform Commission | Legislation | Checked on |
| 78Mehrwertsteuergesetz (MWSTG, SR 641.20) – Art. 10, 25 | Swiss Confederation (Fedlex) | Legislation | Checked on |
| 79Obligationenrecht (OR, SR 220) – Art. 621, 632, 718, 727, 727a, 773, 814 | Swiss Confederation (Fedlex) | Legislation | Checked on |
| 80Cyprus - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 81Members and Share Capital | Department of Registrar of Companies and Intellectual Property | Government pages | Checked on |
| 82Georgia - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 83Serbia - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 84Indirect tax guide - Serbia | Grant Thornton | Secondary sourcessecondary source | Checked on |
| 85Before starting a business | Government of Serbia (Welcome to Serbia portal) | Government pages | Checked on |
| 86Law 141/2025 on certain fiscal-budgetary measures (MO 25 Jul 2025) | Ministry of Justice, Portal Legislativ (legislatie.just.ro) | Legislation | Checked on |
| 87Law 239/2025 on measures for recovery and efficiency of public resources (MO 1160/15 Dec 2025) | Ministry of Justice, Portal Legislativ (legislatie.just.ro) | Legislation | Checked on |
| 88Law 31/1990 on companies (consolidated) | Ministry of Justice, Portal Legislativ (legislatie.just.ro) | Legislation | Checked on |
| 89Lithuania – Corporate – Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 90Lithuania: individuali veikla, business licence or UAB | Remote Work Europe | Secondary sourcessecondary source | Checked on |
| 91Croatia - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 92VAT – stawki i limity | Ministerstwo Finansów (podatki.gov.pl) | Government pages | Checked on |
| 93Kodeks spółek handlowych – tekst jednolity (Dz.U. 2024 poz. 18) | Sejm RP – ISAP/ELI | Legislation | Checked on |
| 94Código do IVA (consolidated, last update DL 97/2026) — arts. 18.º, 53.º | Autoridade Tributária e Aduaneira | Government pages | Checked on |
| 95Código das Sociedades Comerciais (consolidated) — arts. 219.º, 262.º, 276.º | Diário da República | Legislation | Checked on |
| 96Rates of VAT | Finnish Tax Administration (Vero) | Government pages | Checked on |
| 97Osakeyhtiölaki 624/2006 (consolidated, incl. 652/2024) | Finlex (Ministry of Justice) | Legislation | Checked on |
| 98Latvia – Corporate – Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 99The Commercial Law (Komerclikums) – consolidated English translation | Latvijas Vēstnesis / likumi.lv | Legislation | Checked on |
| 100Belopp och procent 2026 – kort version | Skatteverket | Government pages | Checked on |
| 101VAT rates and VAT exemption | Skatteverket | Government pages | Checked on |
| 102Starting and registering a limited company | Verksamt.se (Bolagsverket, Skatteverket, Tillväxtverket) | Government pages | Checked on |
| 103Czech Republic - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 104The significant amendment of the Czech Business Corporations Act 2020 | ECOVIS Legal | Secondary sourcessecondary source | Checked on |
| 105Slovak Republic - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 106Spoločnosť s ručením obmedzeným | Wikipedia | Secondary sourcessecondary source | Checked on |
| 107Get started on VAT | Skattestyrelsen (skat.dk) | Government pages | Checked on |
| 108Kapitalkravet for anpartsselskaber er halveret | Erhvervsstyrelsen (Danish Business Authority) | Government pages | Checked on |
| 109Kapitalkravet i anpartsselskaber er nu 20.000 kroner | FSR – danske revisorer | Secondary sourcessecondary source | Checked on |
| 110Estonian Tax Rates 2026: The Definitive Guide for E-Residents | Arvello | Secondary sourcessecondary source | Checked on |
| 111Private limited company (OÜ) | e-Residency programme (Republic of Estonia) | Government pages | Checked on |
| 112Forms of businesses | e-Residency programme (Republic of Estonia) | Government pages | Checked on |
| 113Greece – Corporate – Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 114Slovenia - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 115Družba z omejeno odgovornostjo | Wikipedia | Secondary sourcessecondary source | Checked on |
| 116Umsatzsteuergesetz 1994 § 10 – Steuersätze | Rechtsinformationssystem des Bundes (RIS) | Legislation | Checked on |
| 117GmbH-Gesetz § 6 – Stammkapital (idF BGBl. I Nr. 179/2023, in force 1 Jan 2024) | Rechtsinformationssystem des Bundes (RIS) | Legislation | Checked on |
| 118GmbH-Gesetz § 6a – Bareinlagen | Rechtsinformationssystem des Bundes (RIS) | Legislation | Checked on |
| 119Taux nationaux applicables (TVA) | Administration de l'enregistrement, des domaines et de la TVA (AED) | Government pages | Checked on |
| 120Simplified limited liability company (SARL-S) | Guichet.lu (Luxembourg Government) | Government pages | Checked on |
| 121D.Lgs. 19 gennaio 2026, n. 10 — Testo unico IVA (art. 34 rates; applies from 1 January 2027) | Normattiva | Legislation | Checked on |
| 122Codice civile art. 2463 — incorporation and capital of the S.r.l. | Normattiva | Legislation | Checked on |
| 123Belgium - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 124France — Corporate — Other taxes (VAT) (last reviewed 24 April 2026) | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |
| 125Création d'entreprise : choisir la forme juridique (verified 10.04.2026) | Service Public Entreprendre (DILA, Premier ministre) | Government pages | Checked on |
| 126Ley 37/1992, de 28 de diciembre, del IVA (art. 90) | Boletín Oficial del Estado | Legislation | Checked on |
| 127Real Decreto Legislativo 1/2010, texto refundido de la Ley de Sociedades de Capital (arts. 4, 263) | Boletín Oficial del Estado | Legislation | Checked on |
| 128Ley 18/2022, de 28 de septiembre, de creación y crecimiento de empresas (Crea y Crece) | Boletín Oficial del Estado | Legislation | Checked on |
| 129VAT rates | GOV.UK | Government pages | Checked on |
| 130VAT in the Netherlands | Business.gov.nl (RVO) | Government pages | Checked on |
| 131Private limited company (BV) in the Netherlands | Business.gov.nl (KVK) | Government pages | Checked on |
| 132UStG § 12 – Steuersätze | Bundesministerium der Justiz (gesetze-im-internet.de) | Legislation | Checked on |
| 133GmbHG § 5 – Stammkapital; Stammeinlage | Bundesministerium der Justiz (gesetze-im-internet.de) | Legislation | Checked on |
| 134Value Added Tax Act (Cap. 406) | Legislation Malta | Legislation | Checked on |
| 135Malta - Corporate - Other taxes | PwC Worldwide Tax Summaries | Secondary sourcessecondary source | Checked on |