A coffee shop, like any other business, needs a legal structure so as to operate as well as pay the suitable taxes. It can be established as a general partnership is a business entity that is made up of two or more entities to carry on a trade or business. Each partner contributes money, property, labor, or special skills and each partner shares in the profits and losses from the business and a limited partnership (LP) is a form of partnership similar to a general partnership, except that where a general partnership must have at least two general partners (GPs), a limited partnership must have at least one GP and at least one limited partner. Beginning with open a coffee shop in the capital city can start with general partnership and after that if want to expanded the branch to another city view adjust to be a public limited company because can be acquired by anyone and holders are only limited to potentially lose the amount paid for the shares.