Business Law in the Republic of Kosovo: A Comprehensive Legal and Institutional Analysis

This article provides an in-depth analysis of the legal and institutional framework governing business activities in the Republic of Kosovo. It examines constitutional guarantees, the main legislation regulating corporate activity, regulatory authorities, tax policy, investment protection, corporate governance, insolvency mechanisms, labour relations, and dispute resolution processes. Using a normative–legal, descriptive, and comparative methodological approach, the study evaluates the coherence, modernisation, and practical functionality of Kosovo’s business law. The findings demonstrate that Kosovo has made substantial progress in building a modern legal framework aligned with European standards; however, gaps remain in implementation, judicial efficiency, administrative procedures, corporate governance, and the overall level of legal certainty. Based on these findings, the article offers recommendations for strengthening the capacity of institutions, improving legal predictability, and enhancing Kosovo’s attractiveness as a destination for domestic and foreign investment.