Number of founders
The entrepreneur works alone or with his or her spouse.
Need for capital
Little capital needed
The entrepreneur makes the decisions himself/herself.
Risk and responsibility
The entrepreneur is responsible for the business with his/her personal property.
Withdrawal of funds and profit distribution
Funds are withdrawn as private withdrawals; no wages are paid.
Some of the earnings are taxed as capital income, some as earned income.
General description and suitability
The entrepreneur’s own work efforts make all the difference, decision making is flexible; suitable for family businesses, for example.
Establishment documents required