Legal forms of business enterprise

Doing business is an activity carried on independently by an entrepreneur in his own name and on his own responsibility with the purpose of gaining profit.

An entrepreneur, pursuant to the Act No. 513/1991 Coll. Commercial Code ("Commercial Code”), is:

It is possible to do business as a natural person:

Click: Natural persons - entrepreneurs

 It is also possible to do business as a legal entity, in particular:

Click: Corporations and cooperative society


Act No. 455/1991 Coll. the Trade Licensing Act
Act No. 311/2001 Coll. the Labour Code
Act No. 513/1991 Coll. the Commercial Code
Act No. 222/2004 Coll. on Income taxes
Act No. 289/1995 Coll. on the Value Added Tax
Act No. 431/2002 Coll. on Accounting
Act No.145/1995 Coll. on Administrative Charges
Act No. 404/2011 Coll. on Residence of Foreign Nationals
Act No. 530/2003 Coll. on the Commercial Register and on the Amendment of Specific Acts