Introduction of a new legal form of trading company is the most effective supporting solution for investors and founders of start-ups while ensuring their optimal cooperation. The Bachelor thesis deals with the above-mentioned type of a company. The focus is on the legal regulation under the Commercial Code as well. The thesis is divided into three chapters. The first chapter is aimed at the theoretical framework for legal forms of entrepreneurship with the focus on the regulations defining their mutual differences. The second chapter is dedicated to a simple joint-stock company, its legislation and peculiarities associated with it. Basic economic principles associated with its foundation are described in the final part of the thesis. Moreover, new legal form of business is compared to other forms of trading companies in terms of its advantages or potential disadvantages.