liiketoimintamuotoihin

Liiketoimintamuotoihin refers to the legal forms in which a business can be organized. In Finland, the choice of form determines key aspects such as liability, taxation, governance, and reporting obligations. The main forms are toiminimi, avoin yhtiö, kommandiittiyhtiö, osakeyhtiö, and osuuskunta, with additional structures such as säätiö and julkinen osakeyhtiö for specific purposes.

Toiminimi is the simplest form, typically used by individuals starting a sole proprietorship. The owner has unlimited personal liability, and profits are taxed as personal income. Registration is straightforward, and accounting requirements are lighter than for larger entities.

Avoin yhtiö (AY) is a general partnership where two or more partners share ownership and have joint, often unlimited, liability for debts. It suits small, closely held businesses but requires clear partner agreements and simple governance.

Kommandiittiyhtiö (KY) combines general partners with unlimited liability and limited partners whose liability is limited to their contribution. This structure can attract investors while maintaining some control by active partners.

Osakeyhtiö (Oy) is a limited liability company and the most common form for growing businesses. It provides liability protection for shareholders and has more formal governance, accounting, and reporting obligations. Income is subject to corporate taxation, with profits potentially distributed as dividends.

Osuuskunta is a cooperative owned by its members, who typically use the cooperative’s services. Profits are distributed among members, and decisions are made democratically.

Säätiö is a foundation established to manage assets for a defined purpose, often nonprofit, with governance and distribution rules tied to its statutes. Julkinen osakeyhtiö (Oyj) denotes a public limited company suitable for larger capital raising.

Registration and compliance are managed through the Finnish Patent and Registration Office and the Y-tunnus register (YTJ). Taxation, accounting, and reporting vary by form and size. Choosing the form affects liability, funding, and long-term flexibility.