yritysmuotoiset

Yritysmuotoiset refers to the forms of business organization available in Finland to structure ownership, liability, taxation and governance. The choice of form influences how a business is run, how profits are taxed, and what kind of administrative obligations apply. The common forms range from simple sole trader setups to more formal corporate entities.

Toiminimi, or sole trader, is the simplest form. The owner runs the business personally and bears unlimited liability for debts. Profits are taxed as personal income, and there is no minimum capital requirement. Registration is straightforward and bureaus require basic information about the business.

Avoin yhtiö (AY) is a general partnership for two or more partners. All partners have unlimited liability, jointly and severally. Profits pass through to the partners and are taxed at their level. It typically requires a partnership agreement and registration; AY is commonly used for professional services or family businesses.

Kommandiittiyhtiö (Ky) is a limited partnership with two kinds of partners: general partners with unlimited liability and limited partners whose liability is limited to their contributed capital. This form allows attracting passive investors while preserving management control in the general partners. Profits pass through to partners, and it must be registered.

Osakeyhtiö (Oy) is a limited liability company and a separate legal entity. Liability is limited to the share capital. Private Oy requires a minimum share capital of 2,500 euros; public Oy requires around 80,000 euros. It is governed by a board of directors (and possibly a managing director) and is subject to corporate taxation and accounting rules.

Osuuskunta (Osuuskunta) is a cooperative owned by its members with democratic governance. Profits are distributed to members according to activity or use. It is suitable for consumer or worker cooperatives, with tax treatment that varies by circumstance.

Choosing a form depends on liability tolerance, financing needs, and administrative burden. All forms require registration with the Trade Register and ongoing reporting, and professional advice is often prudent.