Topleva, Silviya2025-12-222025-12-222025-12-15978-619-7768-49-7https://doi.uni-plovdiv.bg/handle/store/884The productive application of modern high-level information and communication technologies is transforming the economy, business, the social sphere, and their legal regulation. The economic context of digitalization determines the formation of a new economic system based on value added. The concept of value added refers to generating and obtaining a higher degree of welfare, going beyond the utility, productivity and efficiency of products, services and processes. This concept of value added gradually permeates the sphere of law and leads to the emergence of new legal and organizational forms of capital and labour. The manifestation of the value-added idea in commercial law is linked to the formation of a new legal entity - the variable capital company. Its aim is to encourage the creation of and investment in innovative companies. Partners can structure the statutes to achieve a higher degree of value added for the enterprise and their business idea by taking advantage of capital companies with-out having to endure the accompanying heavier administrative procedures. An expression of this trend in labour law is the institutionalization of the user undertaking figure. The user undertaking represents an emanation of the value-added idea through the productive use of labour power, without bearing the administrative and financial bur-den of employer status. The legal and organizational forms of capital and labour in the era of value added generate many benefits for their users, but they also pose risks for other stakeholders.othervalue addeduser undertakingvariable capital companydigitalizationArticle