ábyrgðarhlutverkaskiptingu

Ábyrgðarhlutafélag is the Icelandic term for a limited liability company. It is a legal structure that separates the personal assets of its owners, the shareholders, from the debts and liabilities of the company. This means that if the company incurs debts or faces lawsuits, the shareholders are generally only liable up to the amount of their investment in the company. This feature is the primary reason for its "limited liability" designation.

Establishing an ábyrgðarhlutafélag in Iceland involves a registration process with the Icelandic Enterprise Registration. Key requirements typically include a minimum share capital, though this has been significantly reduced in recent years, making it more accessible for smaller businesses. The company must have a board of directors and a name that includes the designation "ábyrgðarhlutafélag" or its abbreviation "ehf."

Ábyrgðarhlutafélag is a common legal form for businesses of all sizes in Iceland, from small startups to large corporations. It offers a degree of protection for its owners while still allowing for the efficient operation and growth of a business. The regulatory framework surrounding these companies is designed to ensure transparency and accountability.