In the Verkhovna Rada registered draft law No. 13109, which proposes the creation of family enterprises. They will be able to act as individual entrepreneurs or legal entities, hire up to 10 employees and work on a simplified taxation system.
“The draft law on family entrepreneurship was the result of the work of the Working Group on improved legislation in the field of small and medium-sized businesses”, – noted the initiator of the draft law, People’s Deputy of Ukraine Ihor Marchuk.
According to the project, family entrepreneurship is defined as a form of economic activity in which members of the same family participate, united to achieve a common economic or social goal and generate profit.
At least two family members who are citizens of Ukraine can create such an enterprise. The manager is the founder, who registers the business on the basis of a contract or declaration. Relatives of the first and second degree of consanguinity aged 14 and older can be included in the composition, who are obliged to comply with the conditions of establishment of the enterprise.
A family business has the right to officially hire employees under employment contracts, however, the total number of personnel must not exceed 10 people and cannot be greater than the number of members of the family business. At the same time, labor relations between relatives are not regulated by labor legislation — the family independently determines the terms of work and payment.
The activities of family businesses involve work on a simplified taxation system. At the same time, the draft law establishes restrictions for certain types of activities. It is prohibited to engage in wholesale trade, production, export, import and sale of excisable goods, as well as restaurant business in the case of sale of excisable products, except for beer, cider and table wines.
The introduction of this form of entrepreneurship can become an impetus for the development of small businesses in Ukraine, giving families the opportunity to officially conduct a joint business with minimal bureaucratic restrictions.
