Status changes and liquidations
Registration changes, status changes, change of legal form, liquidation and company deletion
From establishment and ownership changes to status changes, liquidation, and cessation of business.
During business development, companies go through ownership, organisational, legal form changes, or decisions to cease operations. KCM provides legal, tax, and accounting support during all phases of business changes.
BEFORE
CHANGE
AFTER
Demo doo
Ownership structure
Natural person 100%
Director
Natural person
Registered office
Belgrade, Serbia
Legal Form
Limited liability company (LLC)
Status
Active
Business active
Ownership
Natural person → Demo 2 doo
Capital
100.000,00 RSD → 2.500.000 RSD
Legal Form
DOO → DOO
Status
Active → Active
Organisation
One director → Two directors
Demo doo
Ownership structure
Natural person 60%
Demo 2 doo 40%
Demo 2 doo 40%
Director
Natural person
Registered office
Belgrade, Serbia
Legal Form
Limited liability company (LLC)
Status
Active
Change registered
LIQUIDATION / DEREGISTRATION
1. Decision
2. Creditors
3. Tax liabilities
4. Final accounts
5. Deregistration
Procedure completed – company deleted
500+
clients
10+
years of experience
Legal, tax, and accounting support
Support from A to Z
Registration changes
We provide support during registration of data changes for business entities with the APR.
change of business name
change of registered office
activity change
change of director and representative
change of company members
share transfer
capital increase and decrease
change of other registered data
Status changes of companies
We provide support during:
company mergers
company mergers
company divisions
company spin-offs
Before implementing a change, we analyse: legal consequences, tax consequences, accounting treatment, and organisational effects of the change.
Ownership and capital changes
We provide support during:
share transfer
entry of new founders
exit of existing founders
company recapitalisation
capital increase
capital decrease
reorganisation of ownership relations
Before making a decision, we assess the legal, tax, and accounting consequences of planned changes.
Change of legal form
We provide support during changes of legal form of companies and conversion of sole traders to LLCs.
analysis of legal and tax aspects
documentation preparation
alignment of acts
registration of change
support after implemented change
A change of legal form is significant when the scope of operations, organisational, and tax model require a different approach.
KCM recommendation
A status change is not just an APR procedure.
Changes in a business entity can have significant legal, tax, and accounting consequences.
That is why it is important to assess the effects of a planned change before making a decision.
Timely analysis enables safer conduct of the procedure and reduction of potential risks.
Liquidation of the company
We provide support during:
decision on liquidation
communication with the APR
implementation of legal procedures
preparation of final reports
tax proceedings
completion of liquidation procedure
Deleting an entrepreneur
We provide support during:
deregistration of activity
filing of tax returns
closing of business accounts
communication with institutions
completion of deletion procedure
A properly conducted procedure allows business to be concluded without unnecessary administrative and tax problems.
Tax consequences of cessation of business
We analyse:
tax consequences of liquidation
tax consequences of asset transfer
VAT treatment of assets
tax consequences for owners
other tax and accounting effects
Why are changes linked to accounting and taxes?
Ownership changes, status changes, liquidations, and deletion have a direct impact on the company's accounting and tax position.
Every change requires analysis of business records, financial reports, tax obligations, and relevant documentation to ensure proper application of regulations and avoid potential risks.
What do you get from KCM?
Support during registration changes
Support during sole trader deletion
Support during status changes
Communication with institutions
Support during ownership changes
Coordination of legal, tax and accounting activities
Support during share transfers
Support from lawyers, tax advisors, and accountants
Support during company liquidation
Frequently Asked Questions
We've answered your questions
Does a status change automatically entail tax consequences?
Yes. Every status change has legal, tax, and accounting consequences that need to be assessed before deciding to implement the change.
Can you carry out the complete procedure?
Yes. KCM coordinates the complete procedure — from legal preparation and documentation to registration and tax registration, in cooperation with partner law firms.
How long does the registered data change procedure take?
Duration depends on the type of change and completeness of documentation. Our team guides you through the entire process to make it as short and efficient as possible.
Do you provide support with share transfers?
Yes. We provide support during share transfers — from analysing legal and tax consequences and preparing documentation to registering the change with the APR.
What documentation is required for registration changes?
Documentation depends on the specific change. After the initial consultation, our team prepares a complete list of required documents and provides support in their preparation.
Do you assist with the entry of new investors?
Yes. We support the entire process — from assessing the legal and tax aspects of new founders' entry to registering changes in ownership structure.
How long does the liquidation procedure take?
The voluntary liquidation procedure lasts a minimum of 90 days from the publication of the notice, but the overall timeline depends on tax and accounting procedures that precede completion of liquidation.
Do you assist with closing a sole trader business?
Yes. We provide support throughout the sole trader deletion process — from deregistration of activity, filing tax returns, closing business accounts, to completing the procedure.
Planning a status change, liquidation, or cessation of business?
Our team can help ensure the procedure is carried out in an organised and efficient manner, with timely assessment of all legal, tax, and accounting consequences.