Osakeyhtiöllä

Osakeyhtiöllä is the adessive form of the Finnish noun osakeyhtiö, meaning "by/with a limited company" or indicating possession ("the limited company has"). As a concept, osakeyhtiö refers to a limited liability company in Finland, a common corporate form used for private and public enterprises (abbreviated Oy for private and Oyj for public).

A Finnish osakeyhtiö is a separate legal person whose owners (shareholders) are normally liable only up to their invested capital. Its basic organs are the general meeting of shareholders, the board of directors and, if appointed, a managing director (toimitusjohtaja). Larger companies must also appoint auditors. Companies are established through articles of association and registration in the Trade Register (kaupparekisteri) maintained by the Finnish Patent and Registration Office.

Shares represent ownership and may be freely transferable in public companies but commonly subject to restrictions in private companies. Corporate governance, shareholders’ rights and duties, capital structure and distribution of profits are regulated by the Finnish Companies Act (Osakeyhtiölaki) and related regulations. Osakeyhtiöt pay corporate income tax on profits; dividends and capital gains received by shareholders are subject to tax rules that depend on residency and the nature of the income.

Linguistically, using osakeyhtiöllä indicates location, instrumentality or possession in Finnish sentences (for example: "Osakeyhtiöllä on hallitus" — "The limited company has a board").