Da bi lakše ostvarili svoje potrebe i ciljeve ljudi se udružuju i osnivaju društva. Svrha osnivanja nekog društva ne mora biti isključivo gospodarskog karaktera, jer je takvih društava najviše, nego to može biti promicanje kulturnih, sportskih, promidžbenih ili nekih drugih interesa i ciljeva. Ovim radom osim predstavljanja društava osoba i društava kapitala, te djelatnosti osiguranja i novog Zakona o osiguranju, detaljnije će se predstaviti društvo za uzajamno osiguranje kao jedno od društava kapitala. Iako ovakvo društvo ne postoji u Republici Hrvatskoj postoji mogućnost da će se u skorije vrijeme takvo društvo osnovati, osobito nakon ulaska Republike Hrvatske u Europsku Uniju, te nakon odredbe novog Zakona o osiguranju kojom i strani državljani mogu biti članovi društva za uzajamno osiguranje. Načelo uzajamnosti i sinergija članova društva za uzajamno osiguranje omogućavaju svojim članovima osiguranje od rizika na polju životnih i neživotnih osiguranja koja druga društva za osiguranje ne mogu ili ne žele pokrivati u željenoj kvaliteti. Na koji način novi Zakon o osiguranju uređuje status, ustroj i djelovanje društva za uzajamno osiguranje, koje su razlike u odnosu na prethodne propise te eventualne nedorečenosti novih propisa bit će predstavljene u ovom radu.

In order to easily actualize their needs and goals people become allies and form associations. The purpose of forming an association is not exclusively based on economic character, as there is plenty of such associations, but to promote cultural, sporting, advertising or some other interests and goals. This paper, besides presenting people and capital associations, insurance associations activities and the new Insurance Law, the mutual insurance association, as one of capital associations, will be presented in detail. Although such association does not exist in the Republic of Croatia there are indeed chances that such association may be established quite soon, especially after the entrance of Croatia into European Union, and after the regulations of the new Insurance Law according to which foreign citizens may be the members of the mutual insurance association. The principle of mutuality and the sinergy of the members of mutual insurance association enable their members the risk insurance in the field of life and non-life insurances which other insurance associations are not able or do not desire to cover in wanted quality. In what way the new Insurance Law forms the status, the structure and the activity of the mutual insurance association, whar are the differences compared to previous regulstions, and the possible understatements of the new regulations will be presented in this paper.