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  • A self-employed person, company, or organization that has legal rights and obligations.
  • sammanslutning som är av juridisk form och som har egen rättskapacitet


  • EU ISA2 Core description (adapted):
    A legal entity is a kind of formal organization that is able to transact business, typically registered with a body able to confer legal status such as a national business register.
    A legal entity is able to trade, is legally liable for its actions, accounts, tax affairs etc. This makes legal entities distinct from the concept of organisations, groups or sole traders.
    Many organisations exist that are not legal entities, yet to the outside world they have staff, hierarchies, locations etc.
    Other organisations exist that are an umbrella for several legal entities (universities are often good examples of this).

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  • Verohallinto
13.12.2021, 14.15
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30.1.2023, 12.57