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Business Transformations in Kazakhstan


The main act governing business transformation in Kazakhstan is the Civil Code dated 27 December 1994, which provides for the following types of commercial organizations: Limited Liability Partnership (LLP); Joint-Stock Company (JSC); General Partnership; Limited Partnership; Additional Liability Partnership; Production Co-operative and State Enterprise.
There are specific laws governing joint stock companies and limited liability partnerships, which would also apply to the transformation to or from such types of entities.
The Civil Code provides for the following types of business reorganization: merger, acquisition, division, appropriation (a regular spin-off of a part of a business enterprise from the entire business), and transformation.

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