Registration of business activity, business permits, changes of business activity and cessation of business activity

without proceedings in case of insolvency or liquidation proceedings, excluding initial registration of business activity in the business register


Dissolution of a company without conducting liquidation or bankruptcy proceedings (deleting a business entity ex officio)  

 
In accordance with the provisions of Article 70 of the Court Register Act ('Official Gazette', Nos 1/95, 57/96, 1/98, 30/99, 45/99, 54/05, 40/07, 91/10, 90/11, 148/13, 93/14, 110/15 and 40/19) a court of records shall ex officio conduct the deletion of a business entity proceedings:
 
  1. if it has no assets, or if it has assets of negligible value (assets that would not be sufficient for paying the costs of insolvency proceedings or assets for which the costs of realisation are higher of their market value, the proceedings can also be initiated at the proposal of the relevant authority of the Tax Administration)
  2. if it has not complied with the regulation, within the prescribed time limit,
  3. if, in three consecutive years, it failed to act in accordance with the legal obligation to publish its annual financial reports with the prescribed documentation, if the obligation to publish such reports is prescribed, 
  4. if, during three consecutive years, a non-national founder of a branch fails to comply with the legal obligation to submit its annual financial reports, and other financial documents whose publication is prescribed by law, to the registry court where the branch is registered for the purpose of registering submissions. 
 
The decision to initiate the procedure of deletion is recorded in the register and made publicly available on the register’s website.
 
Publication of the decision on initiating the procedure of deletion on the register’s website has the effect of the decision being notified to the business entity and announced through the court of records to the legal representatives of the business entity.

 
Relevant authority and regulations
Ministry of Justice and Public Administration
Ulica grada Vukovara 49
10 000 Zagreb
+385 1 371 45 80
gradjansko.pravo@pravosudje.hr
 
Commercial Register Act (NN 1/95, 57/96, 1/98, 30/99, 45/99, 54/05, 40/07, 91/10, 90/11,148/13, 93/14, 110/15 i 40/19)
Ordinance on Registration in the Commercial Register (NN 121/19)