İşletmelere ilişkin mevzuat bilgileri

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purpose of doing business
Both profit and non-profit
For-profit
Non-profit
Purpose
Region
Germany
Italy
Norway
Slovenia
Turkey
Country
ONLUS
Social cooperative
Social enterprises
Sole proprietorships
Association
Cooperative
Foundation
Non-profit cooperation / non-profit limited liability company
Joint stock company (AS) / limited company
Association
Overview
The purpose of doing business
Non-profit
Non-profit
Non-profit
For-profit
For-profit
For-profit
For-profit
Non-profit
For-profit
Non-profit
Minimum share capital
NOK 100,000
NOK 30,000
NOK 30,000
Compliance of activities with special conditions
All the Associations, Committees, Foundations, Cooperatives and other entities of a private nature, which have some statutory requirements, carry out activities in favor of disadvantaged subjects (even abroad in the form of humanitarian aid) can be Onlus operate in certain sectors of activity. All the Associations, Committees, Foundations, Cooperatives and other entities of a private nature, which have some statutory requirements, carry out activities in favor of disadvantaged subjects (even abroad in the form of humanitarian aid) can be Onlus operate in certain sectors of activity.
It qualifies as a particular form of cooperative society aimed at pursuing the general interest of the community in human promotion and the social integration of citizens.
The qualification of Social Enterprise can be acquired by private entities and companies that carry out a business activity of general interest, non-profit and for civic, solidarity and social utility purposes on a permanent and main basis.
"As the owner of a sole proprietorship, you yourself represent the company externally, and there is no difference between the sole proprietorship's finances and your private finances. Successful and orderly operations presuppose good financial management, and it is important that you distinguish between the company's finances and personal finances, such as having your own account where all transactions involving the sole proprietorship are made. When you run a sole proprietorship, you normally have a number of reporting obligations to the authorities, such as tax returns, VAT returns and A-returns, if you have employees. In a sole proprietorship, you can have employees, but you can not hire yourself. The owner is considered to be self-employed and you are responsible for paying tax on the profits of the company"
Prerequisites for starting an association: An association must have at least two founders. Both natural persons and legal entities (for example limited companies or other associations) can be founders. An association is normally founded by creating a founding document. If the association wants an organization number, the association must be registered in the Register of Legal Entities. If the association conducts voluntary activity, it can be registered in the Volunteer Register. Being registered in the Volunteer Register can give the right to participate in various grant schemes for voluntary activities. Businesses registered in the Volunteer Register can also apply for VAT compensation from the VAT compensation scheme if the requirements in the regulations on VAT compensation for voluntary organizations are met. The VAT compensation scheme is a subsidy scheme where voluntary organizations can apply to be compensated for VAT that they have paid when purchasing goods and services. The Norwegian Lotteries and Foundations Authority is responsible for the scheme.
No requirement for paid-in capital, but there must be prudent equity. User benefit and collaboration are more important than return on capital. Own legal entity. Possible to be employed. The company's assets are the company's and not the owners'. Not very investor friendly. Profits can be shared between the members according to their interaction with the cooperative. Democratic - one member normally has only one vote. Cannot be acquired by external parties.
A foundation can be created by one or more people. Both natural persons and legal entities (for example a limited liability company or an association) can be founders. To create a foundation or have another role in a foundation, you must be 18 years of age or older. Foundations must have a restricted share capital of at least NOK 100,000 for ordinary foundations, and NOK 200,000 for business foundations. Foundations must have a board with at least one external member. Anyone who has contributed share capital to the foundation and among others related to it is not considered an external member. The board shall have a leader. Business foundations must have a Norwegian business address (ie a Norwegian physical address that is stated with street or road, house number, postcode and place. Mailbox address is not accepted).
Registration: To establish an Ideelt AS, you must register the company with the Norwegian Register of Business Enterprises (Foretaksregisteret), providing information about the company's purpose, address, share capital, and board members.. Nonprofit Purpose: Ideelt AS entities are established primarily for nonprofit or idealistic purposes, such as charitable, cultural, humanitarian, or social activities. They are not focused on generating profits for shareholders. Non-profit limited companies are not legally a separate form of organization and, like ordinary limited companies, are subject to the Norwegian Companies Act.
Registration: To establish an AS, you must register the company with the Norwegian Register of Business Enterprises (Foretaksregisteret). This registration process includes providing information about the company's name, address, share capital, and board members. AS companies are required to have a board of directors (styre). The board is responsible for managing the company and making strategic decisions. The board members must include a chairperson, and at least half of them must be Norwegian residents.
-Kayıt gerekiyor: İl Sivil Toplum ile İlişkiler Müdürlüğü -Fiil ehliyetine sahip olmak. -Hukuka ya da ahlaka aykırı bir dernek kurulamaz. -Dernek üyeleri ve kurucuları bireysel kazanç paylaşımını amaçlamaz. -Dernek kuruluşu yapıldıktan sonra 6 ay içerisinde genel kurul yapılmak zorundadır. Bu kurulda en az 5 asil, 5 yedek yönetim kurulu üyesi ve 3 asil, 3 yedek denetim kurulu üyesi belirlenmelidir. Bu aşamada üye sayısı en az 16 olmalıdır. -Dernek kurmak için gerekli belgeler: Tüzük, Dernek Kuruluş Bildirimi, Kira Kontratı ya da Muvafakatname ve Tebligat Listesi.
Main legal acts
https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1997-12-04;460!vig=
DL112/2017, DL 381/1991
DL112/2017
There is no law that regulates how you should organize and run your own sole proprietorship.
There is no legal definition of what an association is. However, over time, so-called association law principles have been developed which are used to determine whether one meets the requirements to be registered as an association.
The Norwegian Cooperative law
"The Norwegian law on Foundations: Lov om stiftelser (stiftelsesloven)"
The Norwegian Companies Act
The Norwegian Companies Act
Law Numbered: 5253 Dated: 4/11/2004 TURKISH ASSOCIATION LAW
Support measures
Financial support
"The ""Enterprises of social economy"" measure is the facility made available by the Ministry of Economic Development to promote the diffusion and strengthening of the social economy, supporting the birth and growth of companies operating throughout the national territory for the pursuit of deserving general interests and purposes of social utility. Investment programs: finances the investment programs proposed by companies operating in the social economy. The investment programs must include admissible expenses, net of VAT, of not less than 200,000.00 euros and not more than 10,000,000.00 euros. The programs must pursue one or more of the objectives set out in art. 8, paragraph 1, of the inter-ministerial decree of 14 February 2017: 1. employment increase of disadvantaged categories; 2. social inclusion of vulnerable individuals; 3. achievement of specific objectives aimed at safeguarding and enhancing the environment, the territory and the historical and cultural heritage; 4. achievement of any other benefit deriving from an activity of significant public interest or social utility capable of meeting a specific need within a community or territory through an increase in the availability or quality of goods or services. Concessions: these consist in the granting of a loan with a duration of up to 15 years, including a maximum pre-amortization period of 4 years at the subsidized rate of 0.5 per cent per annum. The subsidized loan and the bank loan are regulated in a unitary manner by a single loan agreement managed by the lending bank, to cover eligible expenses equal to 80% of the total amount of the investment program, of which a portion equal to 70% as a subsidized loan and a share equal to 30% of bank loan."
Türkiye Cumhuriyeti İçişleri Bakanlığı Sivil Toplum ile İlişkiler Genel Müdürlüğü Hİbe Destekleri: https://www.siviltoplum.gov.tr/proje-destek-sistemi-prodes Derneklere Yönelik Uluslararası Hibe Destek Programları: Erasmus+ Programı, Sivil Tolum Diyaloğu Programı, Sivil Düşün Programı
Tax relief
" IRPEF deduction equal to 30% of the sum invested in the share capital of a company, including cooperatives. IRES deduction of income equal to 30% of the sum invested in the share capital of one or more companies, including cooperatives."
exemptions from corporate income tax (skatt på alminnelig inntekt) and reduced value-added tax (VAT) rates on certain activities
Tax Exemption: Many foundations in Norway are tax-exempt, meaning they do not pay income tax on their profits if those profits are used for the foundation's stated charitable or public purposes. To qualify for tax exemption, a foundation must meet specific criteria outlined in the Norwegian Tax Act (Skatteloven). Deductible Donations: Individuals and businesses in Norway can often deduct donations made to eligible foundations from their taxable income. This encourages philanthropic giving and support for charitable causes.
Ideelt AS companies are generally subject to corporate income tax in Norway. However, they may qualify for certain tax exemptions or reduced tax rates if they meet specific nonprofit criteria.
Discounts on Social Security Contributions
No
No
No
if you employ PWDs in your company (For each PWD employed by private sector employers, the entire minimum wage level of social security premium employer shares (1,025.82 TL) is covered by the Ministry of Treasury and Finance.)
Advantages by public procurements
No
No
No
Educational, informational support
No
No
No
Other types of support
No
No
No

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