Glossary entry (derived from question below)
Dutch term or phrase:
Eenpersoons Besloten Venootschap met Beperkte Aansprakelijkheid (EBVBA)
English translation:
SIngle Member Limited Liability Company (SMLLC)
Dutch term
Belgium
Perfectionist by nature
Native in: Bulgarian 
Works in: Dutch to Bulgarian, Bulgarian to Dutch, English to Bulgarian, and 1 more.
Eenpersoons Besloten Venootschap met Beperkte Aansprakelijkheid
| 5 +4 | SIngle Member Limited Liability Company |
Kirsten Bodart
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| 4 | (Belgian) One-Person Private Limited Company (EBVBA/SPRLU) |
Michael Beijer
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| Designations by the IRS & EC |
Bryan Crumpler
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Jul 4, 2011 11:33: Nadia Borissova changed "Edited KOG entry" from "<a href="/profile/1372061">Nadia Borissova's</a> old entry - "Eenpersoons Besloten Venootschap met Beperkte Aansprakelijkheid"" to ""SIngle Member Limited Liability Company (SMLLC)""
Proposed translations
United Kingdom
smile, it's us
Native in: Dutch , English (Variant: UK)
Works in: Dutch to English, English to Dutch, Flemish to English, and 7 more.
SIngle Member Limited Liability Company
| Dank u wel! |
| neutral |
philgoddard
: What about besloten?
15 mins
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That's a normal one (BVBA - besloten venootschap...), there is also CVBA (co-operative), EVBA... Although the BVBA or Limited (ltd) is the one most used and consequently best known.
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| agree |
Alexander Schleber (X)
9 hrs
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thanks!
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| agree |
Bryan Crumpler
: +/- private
16 hrs
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| agree |
sindy cremer
2 days 20 hrs
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| agree |
Michael Beijer
: Single-member LLC (SMLLC) /// I'll leave my answer up for the sake of warning people just how untrustworthy the Belgian governments's websites can be...
4 days
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United Kingdom
Experienced technical/patent translator
Native in: English (Variants: British, US) 
Works in: Dutch to English, Flemish to English, English to Dutch, and 2 more.
(Belgian) One-Person Private Limited Company (EBVBA/SPRLU)
Eenpersoons Beslotenvennootschap met Beperkte Aansprakelijkheid (EBVBA) =
Société d'Une Personne à Responsabilité Limitée (SPRLU) =
One-person Private Limited Company (EBVBA/SPRLU)
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Note added at 12 hrs (2011-06-30 09:29:34 GMT)
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See also: "Only two persons are required to create it, except in the particular case of one-person private limited companies which may be created by a single associate;" from the economie.fgov.be website itself: http://economie.fgov.be/en/entreprises/life_enterprise/Start...
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Note added at 12 hrs (2011-06-30 09:34:50 GMT)
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And: << A specific feature of a private limited liability company is that it can also be incorporated by one person. This person must be a natural person for the limited liability rule to apply. In principle, the same rules apply as for a private limited liability company with more than one shareholder. Other rules applicable to a "one-person private limited liability company" (Eenpersoons-BVBA./SPRL a une personne, abbreviated "EBVBA"/"SPRLU") are set forth in the Law of July 14, 1987. This type of company is often established by practitioners of liberal professions who want to separate their professional from their private capital and who want to escape the progressivity of individual income taxes. >> (www.vanbaelbellis.com/site/download.cfm?SAVE=717&LG=1)
A company combines the resources of several individuals, except in the case of a one-person private limited company (société privée à responsabilité limitée unipersonnelle/eenpersoons besloten vennootschap met beperkte aansprakelijkheid – SPRLU/eb
http://www.ing.be/xpedio/groups/ingbe/@public/@bbl/@publications/documents/other/056517_en.pdf
| Dank u wel voor uw antwoord en de nuttige links! |
| neutral |
sindy cremer
: Sorry Michael, have to change my agree into a 'neutral'; did some additional research and it appears to be a Single Member company after all...
2 hrs
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That's OK, I have since changed my mind after looking into the matter further and reading Bryan's comments.
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Reference comments
United States
Prepared, precise, & professional!
Native in: English (Variants: Scottish, US South, British, UK, Irish, South African, US, Australian, Indian, Canadian, New Zealand)
Works in: Dutch to English, Flemish to English, Afrikaans to English, and 3 more.
Designations by the IRS & EC
I do not trust the Belgian Gov'ts literal rendering of "eenpersoons" as "one person" having worked on many Belgian contracts for the Flemish Gov't and seen the poor state of their glossaries and terminology lists, largely rendered by Flemish natives.
The IRS states:
"A single member LLC (SMLLC) can be either a corporation or a single member 'disregarded entity'. Again, to be treated under federal law as a corporation, the SMLLC has to file Form 8832 and elect to be classified as a corporation. An SMLLC that does not elect to be a corporation will be classified by the existing federal guidance as a 'disregarded entity' which is taxed as a sole proprietor for income tax purposes."
Whether or not "private" is important here is not so much for me to decide. However, the EC & EurLex state:
The Twelfth Council Company Law Directive 89/667/EEC of 21 December 1989 on single-member private limited-liability companies addresses divergences created between the laws of the Member States upon permitting the formation of single-member private limited-liability companies in certain Member States.
HTH
http://www.irs.gov/businesses/small/article/0,,id=158625,00.html
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31989L0667:EN:HTML
| Many thanks, Bryan! |
| agree |
sindy cremer
: You're absolutely right, Bryan. http://www.wisteriaformations.co.uk/articles/index.php/uk-pr...
http://www.westbury.co.uk/cgi-bin/item.cgi?id=13248
2 days 3 hrs
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| agree |
Michael Beijer
: Indeed.
3 days 19 hrs
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Discussion