täytäryhtiö
A täytäryhtiö, often translated as a "filling company" or "shell company," is a term used in Finland to describe a legal entity that exists primarily on paper and lacks significant operational activity. These companies are often established to hold assets, such as real estate or intellectual property, or to act as intermediaries in financial transactions. The term itself, "täytäryhtiö," literally translates to "fill company," suggesting its purpose is to occupy a space or fulfill a formal requirement.
The creation of a täytäryhtiö is not inherently illegal and can serve legitimate business purposes. For instance,
Finnish law requires all companies to be registered and to comply with reporting obligations. The activities