Liikeperäinen

Liikeperäinen is a Finnish term used in legal and accounting contexts to describe movable property. It refers to assets that can be physically moved, such as equipment, inventory, vehicles, and furniture, and is typically contrasted with kiinteä omaisuus, or real estate, which consists of immovable property like land and buildings. The concept helps classify and manage assets for purposes such as accounting, taxation, insolvency, and asset distribution.

Linguistically, liikeperäinen is formed from liike, meaning movement or transfer, and the suffix -peräinen, which denotes “pertaining to” or “of the nature of.” In practice, the phrase appears in phrases such as liikeperäinen omaisuus or liikeperäiset varat to designate movable assets within a given legal or financial framework.

Usage and context. The term is commonly used in Finnish tax law, corporate accounting, and bankruptcy or estate settlements to distinguish movable assets from immovable property. It also appears in inventory management and depreciation discussions, where different rules may apply to liquidatable items versus land or buildings. While the core idea is relatively stable, the exact scope of what qualifies as liikeperäinen can vary by statute, regulation, or institutional practice.

Limitations. In some texts, the distinction between movable and immovable assets may be described with alternate terms or include exceptions for certain categories (for example, certain intangible assets or specialized property). Readers should consult the relevant legal or accounting provisions in their jurisdiction for precise definitions.

See also: kiinteä omaisuus, movable property, asset classification, insolvency, Finnish tax law.