{"id":17186,"date":"2022-10-22T19:56:34","date_gmt":"2022-10-22T19:56:34","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=17186"},"modified":"2026-05-19T21:32:34","modified_gmt":"2026-05-19T21:32:34","slug":"general-information-llc","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/regjistrimi-biznesit\/shoqeri-me-pergjegjesi-te-kufizuar\/informacion-i-pergjithshem-shpk\/","title":{"rendered":"What is LLC?."},"content":{"rendered":"<p><\/p>\n\n\n<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home Page<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/\">How to Register a Business in Albania<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/limited-liability-company\/\">Limited Liability Company (LLC)<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">What is LLC?.<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-1024x683.jpg\" alt=\"\" class=\"wp-image-17375\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-1536x1025.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>A limited liability company is the recommended legal structure when the business carries financial risks, has multiple partners, or aims for growth and investors. Partners are not personally liable for the company's obligations and cover losses only up to the amount of their capital contribution.<\/p>\n\n\n\n<p>It can be established by one or more natural and\/or legal persons. The minimum capital is only 100 lek\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-karakteristikat-kryesore\">Key features<\/h2>\n\n\n\n<p><strong>Minimum capital.<\/strong> A limited liability company may not have capital of less than 100 lek. Partners' contributions may be in cash or in kind (movable property, immovable property, or rights).<\/p>\n\n\n\n<p><strong>Legal personality.<\/strong> The company acquires legal personality on the date of its registration with the QKB. From that moment on, the company is an independent legal person and is liable for its obligations with all of its assets.<\/p>\n\n\n\n<p><strong>Quotas.<\/strong> The registered capital is divided among the partners into shares in proportion to each partner's contribution. Shares may be transferred by sale, inheritance, gift, or other means provided by law. The articles of association may condition the transfer of shares by granting partners a right of first refusal.<\/p>\n\n\n\n<p><strong>Distribution of profits.<\/strong> Partners are entitled to share the profit declared in the financial statements in proportion to their shares, except in cases where the articles of association provide otherwise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-struktura-e-drejtimit\">Management structure<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-asambleja-e-pergjithshme\">General Assembly<\/h3>\n\n\n\n<p>The general assembly is the company's decision-making body. It meets at least once a year and makes decisions on key matters such as amending the bylaws, appointing directors, approving the financial statements, distributing profits, and dissolving the company.<\/p>\n\n\n\n<p>Decisions on changing the articles of association, increasing or decreasing capital, distributing profits, reorganization, and dissolution are made by three-quarters of the votes of the participating partners. Other decisions are made by a simple majority.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-administratoret\">Administrators<\/h3>\n\n\n\n<p>The general assembly appoints one or more natural persons as administrators. The term of appointment may not exceed five years, with the right to renewal. The appointment takes effect upon registration in the QKB.<\/p>\n\n\n\n<p>The administrator has the right and obligation to manage the business operations, represent the company, maintain the accounting books, and submit the annual financial statements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-avantazhet-dhe-disavantazhet\">Advantages and Disadvantages<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-avantazhet\">Advantages<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Partners are not personally liable for the company's obligations.<\/li>\n\n\n\n<li>Minimum capital of just 100 lek<\/li>\n\n\n\n<li>There can be one or more partners.<\/li>\n\n\n\n<li>0% corporate income tax for an annual turnover of up to 14,000,000 Lek (until 2029, under Law No. 29\/2023)<\/li>\n\n\n\n<li>More professional presentation to partners and financial institutions.<\/li>\n\n\n\n<li>Opportunity to sell the company as a whole entity.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-disavantazhet\">Disadvantages<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>More extensive documentation: statutes, founding act, assembly resolutions<\/li>\n\n\n\n<li>Requests periodic assemblies and minutes.<\/li>\n\n\n\n<li>Transferring funds from the company's account to a personal account requires an assembly resolution.<\/li>\n\n\n\n<li>It cannot be transferred from an LLC to an individual or vice versa.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cfare-tatime-paguan-sh-p-k-ja\">What taxes does the LLC pay?<\/h2>\n\n\n\n<p>Companies with annual revenue under 14,000,000 lek pay 0.3% tax on profit until 2029, according to Law No. 29\/2023.<\/p>\n\n\n\n<p>The dividend tax is 8% of the amount of profit distributed to the partners.<\/p>\n\n\n\n<p>The LLC administrator employed by two businesses is subject to tax on both jobs.<\/p>\n\n\n\n<p>Other tax obligations are dealt with in detail at:<\/p>\n\n\n\n<p>\u2192 <a href=\"https:\/\/alprofitconsult.al\/en\/taxes\/\">Tax legislation<\/a><\/p>\n\n\n\n<p>Read also: <a href=\"https:\/\/alprofitconsult.al\/en\/should-i-register-as-a-sole-proprietor-or-as-a-company\/\">Sole proprietor or LLC: which structure suits you?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-shkaqet-e-prishjes\">Reasons for the breakdown<\/h2>\n\n\n\n<p>A limited liability company is dissolved when its prescribed term expires, by resolution of the shareholders' assembly, upon the opening of bankruptcy proceedings, if it has not conducted any commercial activities for two years without notifying the suspension, or by court order.<\/p>\n\n\n\n<p>The breach results in the opening of liquidation proceedings under <a href=\"https:\/\/qkb.gov.al\/wp-content\/uploads\/2025\/07\/ligj-2008-04-14-9901-i-perditesuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Law No. 9901\/2008 \u201cOn Traders and Commercial Companies\u201d<\/a>, articles 190-205.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-baza-ligjore\">Legal basis<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/qkb.gov.al\/wp-content\/uploads\/2025\/07\/ligj-2008-04-14-9901-i-perditesuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Law No. 9901\/2008 \u201cOn Traders and Commercial Companies\u201d<\/a> (as amended)<\/li>\n\n\n\n<li><a href=\"https:\/\/qkb.gov.al\/wp-content\/uploads\/2025\/04\/ligj-nr-9723-date-352007-per-regjistrimin-e-biznesit-i-perditesuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Law No. 9723\/2007 \u201cOn Business Registration\u201d<\/a> (as amended)<\/li>\n\n\n\n<li>Law No. 29\/2023 \u201cOn Income Tax\u201d (as amended)<\/li>\n<\/ul>\n\n\n\n<p>complete list of the legislation can be found on <a href=\"https:\/\/qkb.gov.al\/legjislacioni\/legjislacioni-per-regjistrimin-e-biznesit\/\" target=\"_blank\" rel=\"noreferrer noopener\">the QKB's official legislation page.<\/a>.<\/p>\n\n\n\n<div style=\"text-align:center;margin:32px 0\">\n  <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" style=\"background:#1e3a8a;color:#ffffff !important;padding:14px 36px;border-radius:6px;font-weight:700;text-decoration:none !important;font-size:16px;line-height:1.4;max-width:90%\">Request a Free Consultation<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-pyetjet-me-te-shpeshta\">Frequently Asked Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-mund-te-kem-sh-p-k-me-nje-ortak-te-vetem\">Can I have an LLC with only one partner?<\/h3>\n\n\n\n<p>Yes. Limited liability companies and corporations can also be established by a single natural or legal person.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-cili-eshte-ndryshimi-kryesor-nga-personi-fizik\">What is the main difference from a natural person?<\/h3>\n\n\n\n<p>A natural person is personally liable with all of his assets. A limited partnership (LLP) partner covers losses only up to the value of his capital contribution. An LLP is also the only form that can be sold as an entity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-mund-te-kaloj-nga-person-fizik-ne-sh-p-k\">Can I transition from a sole proprietorship to an LLC (sh.p.k.)?<\/h3>\n\n\n\n<p>No. Albanian law does not allow the direct conversion of a natural person into an LLC or vice versa. One must deregister the former and register the latter as a new entity.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-sa-shpesh-duhet-te-mbahet-asambleja\">How often should the assembly be held?<\/h3>\n\n\n\n<p>At least once a year. The ordinary annual assembly approves the financial statements and decides on the distribution of profits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-mund-te-jete-administratori-njekohesisht-edhe-ortak\">Can an administrator also be a partner?<\/h3>\n\n\n\n<p>Yes. The administrator can simultaneously be a partner in the company. There is no legal prohibition against this.<\/p>\n\n\n\n<p>Read also: <a href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/limited-liability-company\/initial-registration-llc\/\">How to register an LLC on e-Albania<\/a><\/p>\n\n\n\n<p>Read also: <a href=\"https:\/\/alprofitconsult.al\/en\/should-i-register-as-a-sole-proprietor-or-as-a-company\/\">Sole proprietor or LLC: which structure suits you?<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #111827 ;background-color: #f3f4f6 ;\"  ><div class=\"gdlr-core-widget-box-shortcode-content\" ><\/p>\n<p style=\"font-size:22px; font-weight:700; color:#0f172a; text-align:center; margin-bottom:10px;\">Do you want to open an LLC in Albania?<\/p>\n<p style=\"font-size:15px; text-align:center; color:#374151; line-height:1.7; max-width:420px; margin:0 auto 28px;\">AlProfit Consult manages the entire process: from initial consultation and preparing the articles of association to the application and post-registration procedures.<\/p>\n<div style=\"text-align:center; margin-bottom:20px;\">\n<a href=\"\/en\/offer\/\" style=\"display:inline-block; background:#1e3a8a; color:#fff; padding:13px 32px; font-size:15px; font-weight:700; text-decoration:none; border-radius:8px; margin:4px;\">Request a quote<\/a><a href=\"\/en\/price-2\/\" style=\"display:inline-block; background:transparent; color:#1e3a8a; padding:12px 32px; font-size:15px; font-weight:700; text-decoration:none; border-radius:8px; border:2px solid #1e3a8a; margin:4px;\">View pricing<\/a>\n<\/div>\n<p style=\"font-size:13px; text-align:center; color:#6B7280; margin-bottom:8px;\">\u2713 No obligation \u00b7 \u2713 Confidentiality \u00b7 \u2713 Response within 24 hours<\/p>\n<p style=\"font-size:13px; text-align:center;\"><a href=\"tel:+355693232349\" style=\"color:#1e3a8a; text-decoration:none; font-weight:600;\">+355 69 323 2349<\/a> &nbsp;\u00b7&nbsp; <a href=\"mailto:info@alprofitconsult.al\" style=\"color:#1e3a8a; text-decoration:none; font-weight:600;\">info@alprofitconsult.al<\/a><\/p>\n<p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar \u00ebsht\u00eb forma ligjore e rekomanduar kur biznesi mbart rreziqe financiare, ka disa ortak\u00eb ose synon rritje dhe investitor\u00eb. Ortak\u00ebt nuk p\u00ebrgjigjen personalisht p\u00ebr detyrimet e shoq\u00ebris\u00eb dhe mbulojn\u00eb humbjet vet\u00ebm deri n\u00eb pjes\u00ebn e kontributit t\u00eb tyre n\u00eb kapital. Mund t\u00eb themelohet nga 1 ose m\u00eb shum\u00eb persona fizik\u00eb dhe\/ose [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17375,"parent":17185,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-17186","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00c7far\u00eb \u00ebsht\u00eb sh.p.k. - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"\u00c7far\u00eb \u00ebsht\u00eb shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, si funksionojn\u00eb ortak\u00ebt dhe asambleja. 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