kommandiittiyhtiössä

A kommandiittiyhtiö, often translated as a limited partnership, is a Finnish business structure that combines elements of both general and limited partnerships. In this type of company, there are always at least two types of partners: one or more general partners (vastuunalainen yhtiömies) and one or more limited partners (komplementtiyhtiömies).

The general partners are fully liable for the company's debts and obligations. Their liability is unlimited, meaning their personal assets can be used to cover business losses. Typically, the general partners are responsible for the day-to-day management and operations of the kommandiittiyhtiö.

Limited partners, on the other hand, have limited liability. Their liability is restricted to the amount of capital they have contributed to the company. They do not typically participate in the management of the business. Their role is primarily that of an investor.

The formation of a kommandiittiyhtiö requires a partnership agreement outlining the rights, responsibilities, and profit/loss sharing of each partner. This type of company is often chosen by businesses seeking investment capital while maintaining operational control with general partners. It is a legal entity separate from its partners, though the liability of the general partners remains personal.