oikeushenkilömuodoissa

Oikeushenkilömuoto refers to different legal forms that organizations can take in Finland, defining their legal personality and responsibilities. These forms determine how a business or other entity operates, how it is taxed, and who is liable for its debts.

The most common oikeushenkilömuoto for businesses is the osakeyhtiö (Oy), or limited liability company. In an osakeyhtiö, the liability of the shareholders is limited to the amount of their investment. Another common form is the kommandiittiyhtiö (Ky), a limited partnership, where there are both general partners with unlimited liability and limited partners with liability limited to their contribution. The avoin yhtiö (Ay), or general partnership, is similar but all partners have unlimited liability.

For non-profit organizations, the yleishyödyllinen yhdistys, or non-profit association, is a frequent choice. These entities are not primarily driven by profit and often engage in social, cultural, or charitable activities. Cooperatives, known as osuuskunta (Osk), are also a form of oikeushenkilömuoto, where members collectively own and operate the business.

The choice of oikeushenkilömuoto has significant implications for governance, taxation, and legal standing. Each form has specific registration requirements and operational rules that must be followed. Understanding these distinctions is crucial for anyone establishing or operating an organization in Finland.