kommandiitit

Kommandiitit, also known as limited partnerships, are a type of business structure in Finnish company law. They are characterized by having at least one general partner (vastuunalainen yhtiömies) and at least one limited partner (kommandiittiyhtiömies). The general partner is fully liable for the partnership's debts and obligations with their personal assets. The limited partner's liability, on the other hand, is limited to the amount of capital they have agreed to contribute to the partnership.

This structure allows for a combination of active management and passive investment. The general partner typically manages the day-to-day operations of the business, while limited partners provide capital and share in the profits without being involved in management decisions and with a capped risk. Kommandiitit are established by a partnership agreement and must be registered in the Finnish Trade Register. They are taxed as a partnership, meaning profits are generally taxed at the partner level rather than at the company level, although specific tax treatments can vary. This form of business is often used by businesses that require significant capital investment but where not all investors wish to be involved in active management.