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Hungarian legislation contemplates Limited liability companies (LLC) as “Korlátolt felelősségű társaság” (Kft.).

A limited liability company (LLC) is a flexible form of enterprise that blends elements of partnership and corporate structures. It is a legal form of company that provides limited liability to its owners in the vast majority of United States jurisdictions. LLCs do not need to be organized for profit.

Since 2009 Hungarian LLCs are required to have a starting capital of 500.000 HUF (1.700 EURO). The Hungarian Kft. is the most common form of doing business in Hungary. As being part of the European Union (EU), Hungarian Kft.s can now obtain an EU VAT registration number for doing business across the EU. The Hungarian EU-VAT reg.number starts with "HU".

Because of the hybrid characteristics of LLC it is very difficult to determine the German or Austrian equivalent. On one hand it is possible to consider it as a kind of "Gesellschaft mit beschränkter Haftung" (GmbH) because it has aspects of a corporation; on the other hand it could be considered as a kind of "Kommanditgesellschaft" (KG), which is the German equivalent of a limited partnership.

FIBAG BIOGAS Kft. can be interpreted as a GmbH, because it conforms to the essential characteristics of a corporation: limited liability, continuity of life, free transferability of interests and central management.