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Legal Forms of Companies

Sherkat Sahami Khass is a private company limited by shares.

Number of partners: 3 shareholders minimum.
Capital (max/min): 1 million IRR minimum capital.
Shareholders and liability: Partners' liability is limited to the amount contributed in shares (nominal value)

Sherkat Sahami Aam is a public company limited by shares.

Number of partners: 5 shareholders minimum.
Capital (max/min): 5 millions IRR minimum capital.
Shareholders and liability: Partners' liability is limited to the amount contributed (nominal value)

Sherkat tazamoni is a company (partnership) where liability is collective. Such a company must be indicated by the name of at least one of the partners. "Partnership" must appear in the name.

Number of partners: 2 shareholders minimum.
Capital (max/min): No minimum
Shareholders and liability: Partners' liability is limited to the amount contributed.

Sherkat-e mokhtalet-e-ghair-e sahami is a limited partnership company. It is a company established for trading.

Number of partners: 2 shareholders minimum: 1 or more "general partner" and 1 or more dormant partner.
Capital (max/min): No minimum
Shareholders and liability: A general partner will be responsible for any debt higher than the assets (jointly and severally liable).

a dormant partner is responsible only to the extent of its contribution to the partnership

The Competent Organisation

If registering a branch or a representation, the Office of registration of companies and industrial property must be contacted: If an overseas investment, it is necessary to contact the OIETAI or the Ministry of Foreign Affairs.

Source: Doing Business, 2016