Yhtiömuodoista

Yhtiömuoto refers to the legal form of a business entity in Finnish law. Choosing the correct yhtiömuoto is crucial as it determines the liability of the owners, taxation, and administrative requirements. The most common yhtiömuoto are osakeyhtiö (Oy), which is a limited liability company, and toiminimi, which is a sole proprietorship.

In an osakeyhtiö, the liability of the shareholders is limited to the amount of capital they have invested in the company. This structure is suitable for businesses of various sizes, from small startups to large corporations. It requires a formal registration process and adherence to corporate governance regulations.

A toiminimi is the simplest form of business, owned and operated by a single individual. The owner is personally liable for all business debts and obligations. This is often chosen by freelancers and small-scale entrepreneurs due to its ease of establishment and less stringent administrative requirements.

Other yhtiömuoto include avoin yhtiö (Ay), a general partnership where all partners are personally liable for the company's debts, and kommandiittiyhtiö (Ky), a limited partnership with at least one general partner with unlimited liability and one or more limited partners whose liability is restricted to their investment. Each yhtiömuoto has its own set of legal and tax implications that business owners must consider. The Finnish Patent and Registration Office (PRH) handles the registration of most business entities.