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Formation of a Kazakh Limited Liability Partnership (LLP)

An LLP shares many of the features of a normal partnership but it offers reduced personal responsibility for the business debts. Unlike members of ordinary partnerships, the LLP itself is responsible for any debts that the company runs up and not the individual partners.

All of the profits in a LLP would be split amongst the members. The tax liability falls on the individual members, not the LLP itself.

A "nominated" head /director/ of the LLP will be responsible for informing the Inland Revenue of the LLP's existence and for filling in the annual Partnership tax return.

Should the LLP generate an income of 30 000 MCI /minimum calculation index = 1982 tenge/ or more, like other company structures as of the 01/01/2015 they should register for VAT.

If they have employees, the LLP should set up a SWIFT system to collect Pension and National Insurance contributions.


Minimum requirements
  • Minimum 1 Partner
  • Minimum 1 Designated Head /Director/ of LLP, if he has a non-Kazakh Residents, it will be necessary to get permission /license/  for work in Kazakhstan
  • If a body corporate is a partner, it has to nominate a natural person as its nominee
  • The Partners and Designated Head /Director/ of LLP can be same person
  • There is no concept of share capital, but there has to be some sort of contribution from each partner
  • IIN /individual identification number/ for all the Partners and Designated Head /Director/ of LLP, if they have not Kazakh Resident, will be necessary to get IIN in Kazakhstan
  • At least for one day, the Partners and Designated Head /Director/ of LLP (non-Kazakh Residents) will be necessary come to Kazakhstan (Astana city)!

It's included in our price:
  1. IIN /individual identification number/ for all the Partners and Designated Head /Director/ of LLP
  2. Operating Agreement 
  3. Minutes of the meeting of Partners
  4. Charter of organization (Kazakh / Russian / English)
  5. Certificate of incorporation LLP
  6. Statistical reference
  7. The order of appointment of the Head of LLP
  8. State fees
  9. Company stamp
  10. A package of documents to open an account

Time Registration:

An individual is partner - 6 work-days

A corporation is a partner - 10 work-days



List of documents required for Company Incorporation in Kazakhstan /an individual is partner/
  • Copy of Passport of Partners and/or Designated Head of LLP as a proof of identity 
  • Migration Card /you will get it on arrival at the airport/


List of documents required for Company Incorporation in Kazakhstan /a corporation is a partner/
  • The company registration document from the Government in your country which confirms that the company legally exists
  • Charter of organization (with legalization or apostille)
  • Certificate of incorporation LLP (with legalization or apostille)
  • Copy of Passport of Designated Head of LLP as a proof of identity 
  • Migration Card /you will get it on arrival at the airport/



Additional services
  • accounting and tax services
  • legal services
  • preparation of tender documentation for participation in electronic trading 
  • statement on the VAT
  • statement on the "simplified tax system" 
  • electronic key tax return electronic trading
  • the program "1C: Accounting" for Kazakhstan (base / professional)
  • Control Cash Machine
  • trademark registration 
  • visa support for non-residents
  • a work permit to work temporarily in Kazakhstan
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