| Form |
Number of partners/shareholders |
Minimum and/or maximum capital |
Liability |
Registration fee |
Release of financial documents |
|
Sole proprietorship
|
1 person.
|
No minimum capital.
|
The owner is liable for the company's debts on his personal assets.
|
|
No
|
|
SARL is Private Limited Company
|
Minimum 2 partners.
|
Minimum TND 1,000.
Minimal nominal value of one part has to be TND 5.
|
Liability is limited to the amount contributed.
|
|
No
|
|
SA is a Public Limited Company
|
Minimum 7 partners.
|
No minimum capital.
1/4 of the capital must be released at the incorporation. The remainder must be paid within maximum 5 years.
|
Liability is limited to the amount contributed.
|
|
Yes
|
|
General partnership.
|
Minimum 2 partners.
|
No minimum capital.
|
Liability is unlimited.
|
|
No
|
|
Limited partnership.
|
2 types of partners: active partners and sleeping partners.
|
No minimum capital.
|
Liability of active partners is unlimited. Liability of sleeping partners is limited to the amount contributed provided that they do not take part in the company management.
|
|
No
|
