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Lista de tipos de entidades jurídicas por país

Una entidad comercial es una entidad que se forma y administra de acuerdo con la ley corporativa [Nota 1] para participar en actividades comerciales , trabajo de caridad u otras actividades permitidas. La mayoría de las veces, las entidades comerciales se forman para vender un producto o un servicio. Hay muchos tipos de entidades comerciales definidas en los sistemas legales de varios países. Estas incluyen corporaciones , cooperativas , sociedades , comerciantes individuales , compañías de responsabilidad limitada y otros tipos de entidades específicamente permitidas y etiquetadas. Las reglas específicas varían según el país y el estado o provincia. Algunos de estos tipos se enumeran a continuación, por país.

A modo de orientación, en la mayoría de los casos se dan equivalencias aproximadas en el derecho de sociedades de los países de habla inglesa, por ejemplo:

Sin embargo, las normas que rigen determinados tipos de entidades, incluso las que se describen como aproximadamente equivalentes, difieren de una jurisdicción a otra. Al crear o reestructurar una empresa, las responsabilidades legales dependerán del tipo de entidad comercial elegida. [1]

Albania

Los inversores nacionales y extranjeros tienen una variedad de opciones para establecer y organizar su negocio en Albania . Pueden crear y registrar una organización empresarial o establecer y registrar una sucursal u oficina de representación. [2]

Anteriormente, el registro de entidades extranjeras se gestionaba a través del Centro Nacional de Registro, que había implementado un sistema simplificado de "ventanilla única" desde el 1 de septiembre de 2007. Sin embargo, el 26 de noviembre de 2015, la promulgación de la Ley N° 131/2015 [3] condujo a la formación del Centro Nacional de Negocios (QKB), cuyo objetivo era simplificar los procedimientos comerciales mediante la centralización del registro y la concesión de licencias en una única institución. En consecuencia, se abolieron el Centro Nacional de Registro y el Centro Nacional de Licencias. [4]

Argentina

Australia

Bielorrusia

Bosnia y Herzegovina

Brasil

Brunéi

Hay tres tipos principales de entidades comerciales en Brunei, a saber, empresa unipersonal , sociedad y compañía . [11]

Una empresa privada contiene el término "Sendirian Berhad", que significa "sociedad limitada" o "Sdn. Bhd." como parte de su nombre; para una empresa pública se utiliza "Berhad" o "Bhd." [12] .

Camboya

Canadá

En Canadá, las entidades pueden constituirse conforme a las leyes federales o provinciales (o territoriales).

La palabra o expresión "Limited", Limitée , "Incorporated", Incorporée , "Corporation" o Société par shares de régime fédéral o la abreviatura correspondiente "Ltd.", Ltée , "Inc.", "Corp." o SARF forma parte del nombre de toda entidad constituida conforme a la Ley de Sociedades Comerciales de Canadá (RS, 1985, c. C-44). ≈ Ltd. o Plc (Reino Unido)

Como excepción, las entidades registradas antes de 1985 pueden seguir siendo designadas como Société commerciale canadienne o por la abreviatura SCC.

Según la Ley de Cooperativas de Canadá (1998, c. 1), una cooperativa debe tener la palabra "cooperative", "co-operative", "coop", "co-op", coopérative , "united" o "pool", u otra forma gramatical de cualquiera de esas palabras, como parte de su nombre.

A diferencia de muchos otros países occidentales, las empresas canadienses generalmente solo tienen una forma de constitución disponible. Las corporaciones de responsabilidad ilimitada se pueden formar en Alberta (AULC), Columbia Británica (BCULC) [13] y Nueva Escocia (NSULC). Las corporaciones de responsabilidad ilimitada mencionadas anteriormente generalmente no se utilizan como estructuras comerciales operativas, sino que se utilizan para crear posiciones fiscales favorables para los estadounidenses que invierten en Canadá o viceversa. [14] Para efectos fiscales de los EE. UU., la ULC se clasifica como una entidad ignorada.

Por el contrario, las empresas canadienses generalmente se forman bajo una de las siguientes estructuras:

Chile

China (República Popular China)

Las empresas incluyen dos tipos,

Además de las sociedades, las empresas ordinarias incluyen otros dos tipos: (Véase también Sociedad (China) )

Colombia

Costa Rica

República Dominicana

Ecuador

Egipto

Etiopía

Unión Europea y Espacio Económico Europeo

Austria

Véase también help.gv.at Archivado el 26 de diciembre de 2015 en Wayback Machine (sitio del gobierno austriaco, en alemán)

Bélgica

Se pueden utilizar nombres holandeses , franceses o alemanes .

A raíz de los cambios introducidos en el Código de Sociedades y Asociaciones, el término "sociedad de responsabilidad limitada" (BVBA/SPRL) pasó a ser automáticamente "sociedad de responsabilidad limitada" (BV/SRL), [20] [21] como parte de la armonización de los tipos de entidades jurídicas dentro de la Unión Europea.

Bulgaria

Croacia

Tipos de personas jurídicas entidades comerciales: [22]

Tipos de entidades comerciales personas físicas:

No lucrativo:

Chipre

República Checa

Dinamarca

Estonia

Finlandia

Entidades económicas generales

Las abreviaturas suelen estar en finlandés, pero los nombres suecos también pueden usarse tal cual o en combinación con el finés, por ejemplo: Oy Yritys Ab .

Entidades sin fines de lucro
Entidades de derecho público con fines lucrativos
Entidades económicas de propósito especial
Corporaciones de derecho inmobiliario

En las sociedades de derecho inmobiliario, la propiedad o membresía puede recaer en el inmueble o en una persona jurídica o natural, según el tipo de sociedad. En muchos casos, la membresía o propiedad de dicha sociedad es obligatoria para una persona o inmueble que cumpla con los requisitos legales para ser miembro o desee ejercer determinadas actividades.

Francia

Alemania

Grecia

Las empresas del tipo "Anónimi Etaireía" traducirían esta denominación a la traducción francesa société anonyme o SA en idiomas no griegos.

Hungría

En Hungría, las entidades comerciales están reguladas principalmente por la Ley de Sociedades de 2006, [49] la Ley de Registro de Sociedades de 2006 y el nuevo Código Civil de 2013. [50] Todas las empresas deben indicar su tipo en su nombre.

Islandia

Irlanda

La situación en Irlanda es similar a la del Reino Unido, aunque sin la clase Community Interest Company . Había dos formas de Company Limited by Guarantee, pero ahora solo se utiliza la forma sin capital social . También se pueden utilizar nombres irlandeses , como cpt ( cuideachta phoibli theoranta ) para plc, y Teo (Teoranta) para Ltd.

Italia

Letonia

Liechtenstein

Lituania

Luxembourg

Malta

Netherlands

All non-governmental legal entities are registered on the companies register by the chamber of commerce.[56][57]

Norway

Poland

No universal definitions of company and business exist in the Polish law. The usage of the equivalent terms in the Polish legal system may often be confusing because each of them has several different definitions for various purposes.

Przedsiębiorca ('entrepreneur' or 'undertaking')—known as kupiec ('merchant') until 1964; jednostka gospodarcza ('economic unit') from 1964 to 1988; podmiot gospodarczy ('economic entity') from 1988 to 1997—is the closest equivalent of company understood as an entity. As of January 2021, there are at least thirteen different definitions of entrepreneur/undertaking, enshrined in the following acts:

Przedsiębiorstwo ('enterprise') is defined in the Civil Code as an organized complex of material and non-material components designated to perform economic activity. Therefore, it is equivalent to company understood as a set of assets organized to do business.

Działalność gospodarcza ('economic activity') is the closest equivalent of business. As of January 2021, there are at least six different definitions of economic activity, enshrined in the following acts:

Entities registered as entrepreneurs in the Central Registration and Information on Business (Centralna Ewidencja i Informacja o Działalności Gospodarczej, CEIDG)

Entities registered in the National Court Register (Krajowy Rejestr Sądowy, KRS)

Entities registered as entrepreneurs in the Register of Entrepreneurs (Rejestr przedsiębiorców), excluding the pan-EU forms

Except for the spółki osobowe (partnerships), all are juridical persons.

[64]

From business perspective spółki z ograniczoną odpowiedzialnością (limited liability companies) are the most popular forms of legal entities in Poland as approx. 96% of foreign investments is performed in this legal form.[65]

Entities registered in the Register of Associations, Other Social and Professional Organizations, Foundations and Independent Public Healthcare Institutions (Rejestr stowarzyszeń, innych organizacji społecznych i zawodowych, fundacji oraz samodzielnych publicznych zakładów opieki zdrowotnej)

All the following types are juridical persons:

In addition, any juridical persons or other legal entities (including those originally or otherwise exempt from the registration in the KRS – see below) also have to register, if they apply for and obtain the status of an officially recognized charity (organizacja pożytku publicznego = public benefit organization), when eligible; however, as an exception, registration solely for that purpose neither confers juridical personality to entities lacking one, nor does it create obligation or right to register as an entrepreneur.[66]

Entities excluded from registration as entrepreneurs

Types of entities excluded from registration as entrepreneurs include the following.

Natural persons

Certain types of juridical persons or other collective legal entities which have been established otherwise than by registration in the KRS, may in few situations be authorized by law to perform business activity (sometimes of a limited scope and/or scale, along with their main, often non-commercial or not-for-profit activity), despite remaining excluded and exempt from the obligation to register in the KRS, but are still obligated (except for the State Treasury as a whole) to obtain NIP and REGON numbers by registering in the relevant registers, and are usually still subject to the general taxation rules (including VAT); examples of such situations include:

Some of the abovementioned types of entities (e.g. hunting clubs, church entities), other than the state or self-governmental ones, may nevertheless be subject to registration in the KRS exclusively for the purpose of official recognition as a charity (public benefit organization – see above), if they are eligible for, apply for and obtain such.

Portugal

Romania

Societăți comerciale, abbreviated SC (Companies):

  1. Societăți de persoane (Unincorporated companies, also called Partnerships)
    • Societatea în nume colectiv, abbreviated SNC (General Partnership, abbreviated GP)
    • Societatea în comandită simplă, abbreviated SCS (Limited Partnership, abbreviated LP)
  2. Societăți de capitaluri (Incorporated companies, also called Corporations)
    • Societatea în comandită pe acțiuni, abbreviated SCA (Company Limited by Shares)
    • Societatea pe acțiuni, abbreviated SA (Joint-Stock Company)
  3. Societăți hibride (Hybrid companies)
  1. S.A. (Societate pe Acţiuni): ≈ plc (UK)
  2. S.C.A. (societate în comandită pe acţiuni): limited partnership with shares
  3. S.C.S. (societate în comandită simplă): ≈ limited partnership
  4. S.N.C. (societate în nume colectiv): ≈ general partnership
  5. S.R.L. (societate cu răspundere limitată): ≈ Ltd. (UK)
  6. PFA (persoana fizica autorizata): ≈ self-employed (UK) Sole Proprietorship (US)
  7. O.N.G. (Organizație Non-Guvernamentală): ≈ Non-state pension fund (literally: Non-Governmental Organization) — strictly speaking, ONGs do not exist in Romanian law, they are legally called either associations or foundations.[68] Political parties, trade unions and religious denominations/churches/temples/synagogues/mosques aren't considered ONGs.[68] And "privately managed pension funds" (legal term) are another matter than ONGs.[69]

limited liability company "societate cu raspundere limitata" (SRL); joint stock company "societate pe actiuni" (SA);

Slovakia

Slovenia

Spain

Sweden

Ghana

[74]

Guatemala

Haiti

Hong Kong

India

Indonesia

Most of the legal entity types are regulated in a modified version of the original version of the Dutch Burgerlijk Wetboek.

Iran

Israel

Japan

Business corporations are referred to as kaisha (会社) and are formed under the Companies Act of 2005. There are currently (2015) 4 types and each of them has legal personality:

Partnerships are referred to as kumiai (組合). Each of these 4 types has no legal personality though other corporations, which include "kumiai" in their name, have:

Jordan

Kazakhstan

Korea, South

Kosovo

[78]

Lebanon

  1. S.N.C.(Société en Nom Collectif): General partnership
  2. S.C.S.(Société en Commandite Simple): Partnership in commendam

Malaysia

Mexico

Business entities according to the "Ley General de Sociedades Mercantiles" (General Law of Business entities)

Note: Any of these entities can be incorporated as a "Capital Variable" entity, in which case has to add the "de C.V." sufix to its company name. Example: "S.A. de C.V.", "S. de R.L. de C.V."

Business entities according to the "Ley del Mercado de Valores" (Stock Market Law)

Monaco

Mongolia

Montenegro

one of above mentioned form (Preduzetnik; O.D.; K.D.; A.D.; D.O.O.), as such it is registered in the Central Register of Companies. This form is a little bit specific and was created for companies that are domiciled registered in other countries and have its part in Montenegro.

Morocco

Namibia

Nepal

New Zealand

Nicaragua

The Commercial Code establishes the following types of companies:

Nigeria

North Macedonia

Oman

Pakistan

There are three main forms of business:

(a) Sole Proprietorship (b) Partnership (c) Company

In a sole proprietorship, an individual on his/her own account carries out the business or profession. No formal procedure or formality is required for setting up a sole proprietary concern.

A partnership is a business relationship entered into by a formal agreement between two or more persons or corporations carrying on a business in common. The capital for a partnership is provided by the partners who are liable for the total debts of the firms and who share the profits and losses of the business concern according to the terms of the partnership agreement.

Partnerships (other than banking companies) are generally limited in size to twenty partners. The interest of a partner is transferable only with the prior consent of the other partner(s). However, a partner's right to a share of the partnership income may be received in trust for another person.

For taxation purposes, partnerships are classified into:

(i) Registered Firms (ii) Unregistered Firms

The income of the registered firm is subject to Super Tax before distribution to the partners. Also the individual income of the partners is subject to income tax at the usual rates.

For unregistered firms, income tax is levied on the firm's income and the partners are not liable to pay tax on the shares of profit received from the unregistered firm(s).

A company is a legal entity formed under the Companies Ordinance, 1984. It can have share capital or can be formed without share capital.

A company having share capital may be formed as:

(i) A company limited by shares. (ii) A company limited by guarantee. (iii) An unlimited company.

The liability of its members is limited to the extent of their shares in the paid-up capital of the company. These companies may further be classified as public limited and private limited companies.

(i) Restricts the right to transfer its shares; (ii) Limits the number of its members to fifty; and; (iii) Prohibits any invitation to the public to subscribe for shares or debentures of the company.

A private limited company is required to use the words "(Private) Limited" as the last words of its name.

Means a company having the liability of its members limited by memorandum to such amounts as the members may respectively undertake to contribute to the capital of the company in the event of its winding up. A company limited by guarantee is usually formed on a 'non profit basis'. Companies limited by guarantee use the words (Guarantee) Limited" as the last words of their n Unlimited Company

Means a company having unlimited liability of its members[81]

Peru

Philippines

All legal entities in the Philippines, including the recently approved one-person corporation (OPC), are registered with the Securities and Exchange Commission.

Russia

According to the Civil Code of Russian Federation the following corporate entities may be created:[87]: Part 1 

Unitary enterprise

Joint-stock companies

Joint-stock companies:[87]: Part 1 

Partnerships

These are less common:

Saudi Arabia

Serbia

Singapore

Private Limited Company, Sole Proprietorship and Partnership are the predominant types of business found in Singapore.[88]

South Africa

Switzerland

Taiwan (Republic of China)

Thailand

Tunisia

Turkey

According to Code of Obligations (fifth book of Civil Code) (Act No: 6098):

According to the Commercial Code (Act No: 6102):

Ortaklıklar ≈ Partnerships (unlike the partnerships in Anglo-American law, they also have legal personality like companies)

Sermaye şirketleri ≈ Companies

According to the Capital Markets Act (Act No: 6362):

According to the Cooperatives Act (Act No: 1163):

Other entitites:

Ukraine

Company formation is regulated by the Ukrainian Civil Code[95] and Commercial Code,[96] Law On Business Associations,[97] Law On Joint Stock Companies,[98] Law On Limited Liability Companies and Additional Liability Companies.[99]

United Arab Emirates

In UAE Free Zones, a Free Zone Establishment (FZE) or Free Zone Company (FZC) is a limited liability company governed by the rules and regulations of the relevant zone in which it is established.[100]

United Kingdom

United States

In the United States, most legal entities are incorporated under the law of a particular state.[103] The federal government does not generally incorporate entities (the verb "charter" is used instead), with a few narrow exceptions, either government-sponsored corporations or government-owned corporations.

Those entities existing on the state level have two separate identities: their legal entity type, e.g., partnership, corporation, or LLC, and their tax classification, what they are regarded as for federal income tax purposes. A further way to classify an entity is whether it is a for-profit or nonprofit enterprise, each classification with its own taxonomy and implications on federal income tax law. For-profit entities exist for the purpose of producing a profit for their owners whereas nonprofits exist for any purpose other than profit.[104]

Tax classifications

For federal tax purposes, the Internal Revenue Service has separate entity classification rules, generally depending on whether an entity is a for-profit or non-profit organization. For-profit entities can be collectively regarded as "taxable organizations" while nonprofit entities are collectively regarded as "tax-exempt organizations" or simply "exempt organizations."

Taxable Organizations

Under the Internal Revenue Code, a for-profit entity may be classified as a corporation, a partnership, a cooperative or a disregarded entity. A corporation is taxed as a C corporation unless it elects and meets the requirements to be taxed as an S Corporation. A disregarded entity has one owner (or a married couple as owner) that is not recognized for tax purposes as an entity separate from its owner, so the owner is taxed on the individual level. Types of disregarded entities include single-member LLCs; qualified sub-chapter S subsidiaries and qualified real estate investment trust subsidiaries. A disregarded entity's transparent tax status does not affect its status under state law. For example, for federal tax purposes, a sole-member LLC (SMLLC) is disregarded, so that all its assets and liabilities are treated as owned by its single member. But under state law, an SMLLC can contract in its own name and its owner is generally not personally liable for the debts and obligations of the entity.[105] To be recognized as a Cooperative for tax purposes Cooperatives must follow certain rules under Sub Chapter T of the Internal Revenue Code.[106]

Tax Exempt Organizations

Nonprofit organizations on the state level are exempt from federal income taxation for most types of income. There are two main types of tax exempt organizations under the Internal Revenue Code: 501(c) organizations and 527 organizations. Tax exemption has two components: exemption from income taxation and the allowance of a deduction on the tax returns of donors.

Section 501(c) encompasses most types of nonprofit entities other than ones engaged substantially in political activity. There are 29 subtypes of 501(c) organizations. For example, section 501(c)(10) includes "domestic fraternal societies, orders, or associations, operating under the lodge system," while section 501(c)(6) includes "business leagues, chambers of commerce, real-estate boards, boards of trade, or professional football leagues" under certain circumstances. The most prevalent type of 501(c)s are 501(c)(3) organizations, known broadly as "charitable organizations," those whose purpose is charitable (i.e., relief from poverty), educational, scientific, religious, or advocatory, among others, as long as such organization does not engage in substantial political activity or inure the benefit of net earnings to shareholders or other individuals. This is the preferred tax status because it is the only 501(c) that obtains both income tax exemption and tax deductible donations. All other 501(c) types only obtain tax exemption.[107] Section 501(c)(3)s can be further divided into private foundations, public charities, and private operating foundations with private foundations given the least favorable deductibility rate.[108] State-level unincorporated nonprofit associations, charitable trusts, and nonprofit corporations may fall into any one of the 501(c) categories depending on their purpose and the activities they engage in.

Section 527 organizations, also called "political organizations," are any nonprofit substantially engaged in "political activity," such as election campaigning or lobbying. These are organizations like political parties and election campaign committees, which are often called political action committees (PACs) or Super-PACs. These organizations are subject to more stringent regulations than 501(c) organizations and only receive tax exemption; donations to 527s are not deductible. Any type of nonprofit entity existing on the state level will be regarded as a 527 if it substantially engages in political activity.

Federally chartered

Of the few types of companies that may exist under a federally issued charter, the bulk are banks, credit unions, and similar depository institutions. Such institutions are distinguished from state-chartered banks by including a key word in their formal names. For a bank, the key word is "national". A bank chartered by the Office of the Comptroller of the Currency (OCC) must have the word "national" in its name. A bank chartered by a state cannot have "national" in its name.

For a savings bank (formerly called a savings and loan association) or credit union, the key word is "federal", and the same rules apply; a federally chartered savings bank or credit union must have the word "federal" in its name, while a state chartered savings bank or credit union cannot have "federal" in its name.

Many federal governmental units are specially formed public corporations (which, for tax purposes are also generally 501(c)(1) organizations) and government-sponsored enterprises, while some private organizations have received a Congressional charter.

Unincorporated nonfederal entities

The following are the entity structures that can be created without licensure by a state government, or in other words are "unincorporated":

To determine whether a general partnership exists courts analyze a few factors: (1) intention of the parties, (2) sharing of profits and losses (3) joint administration and control of business operation, (4) capital investment by each partner, and (5) common ownership of property.[109]

Incorporated nonfederal entities

Partnerships

Limited Liability Companies

Corporations

For-profit corporations
Nonprofit corporations

Cooperatives

Miscellaneous

Table of Required designations for for-profit corporations, by U.S. state, territory or commonwealth

Uruguay

Uzbekistan

Venezuela

Vietnam

Notes

  1. ^ The exception is a reciprocal inter-insurance exchange. See: Unincorporated association.

See also

References

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