In 2026, the tax changes applicable since the beginning of the year (e.g. lowering the ceiling for micro-enterprises to 100,000 euros and increasing the dividend tax) have profound implications for the business environment, in which LLCs represent the backbone of the national economy through their important share in the total number of economic agents. Statistical data show that the number of newly established limited liability companies in the first quarter of 2026 is decreasing compared to the same period of the previous year.
In the first quarter of 2026, the evolution......




























