List of legal entity types by country

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There are many types of business entity defined in the legal systems of various countries. These include corporations, partnerships, sole traders and other specialized types of organization. Some of these types are listed below, by country.

For guidance, approximate equivalents in the company law of English-speaking countries are given in most cases,
e.g. ≈ PLC (UK), ≈ Ltd. (UK), ≈ limited partnership, etc. It should be remembered, however, that the regulations governing particular types of entity, even those described as roughly equivalent, may differ to a greater or lesser extent between countries.

Albania

  • Sh.A., Sh.a. (Shoqëri Anonime): ≈ PLC (UK)
  • Sh.p.K., Sh.p.k. (Shoqëri me Përgjegjësi të Kufizuar): ≈ Ltd. (UK)

Argentina

Australia

  • Inc. (Incorporated): restricted to non-profit associations
  • Ltd. (Limited): ≈ PLC (UK). The suffix Ltd. may also be used by a private company limited by guarantee, such as a charity or university (these may obtain dispensation from the Registrar of Companies to operate without the suffix).
  • NL (No liability): a type of mining company with no right to call up the unpaid issue price of shares
  • Pty. Ltd. (Proprietary Limited Company): ≈ Ltd. (UK)

Austria

See also help.gv.at (Austrian government site, in German)

Belgium

Both Dutch and French names may be used.

  • N.V. (Naamloze Vennootschap)/S.A. (Societé Anonyme): ≈ PLC (UK)
  • BVBA (Besloten Vennootschap met Beperkte Aansprakelijkheid)/SPRL (Société Privée à Responsabilité Limitée): ≈ Ltd. (UK)
  • Comm.VA (Commanditaire Vennootschap op Aandelen)/SCA (Société en Commandite par Actions): limited partnership with shares
  • Comm.V (Gewone Commanditaire Vennootschap)/SCS (Société en Commandite Simple): ordinary limited partnership
  • CVBA (Coöperatieve Vennootschap met Beperkte Aansprakelijkheid)/SCRL (Société Coopérative à Responsabilité Limitée): limited liability cooperative
  • CVOA (Coöperatieve Vennootschap met Onbeperkte Aansprakelijkheid)/SCRI (Société Coopérative à Responsabilité Illimitée): unlimited liability cooperative
  • EBVBA (Eenpersoons Besloten Vennootschap Met Beperkte Aansprakelijkheid)/SPRLU (Société Privée à Responsabilité Limitée Unipersonnelle): type of BVBA/SRPL with a single member
  • VOF (Vennootschap Onder Firma)/SNC (Société en Nom Collectif): ≈ general partnership

Bosnia and Herzegovina

  • d.d.(dioničko društvo): ≈ PLC (UK)
  • d.n.o.(društvo s neograničenom solidarnom odgovornošću): ≈ general partnership
  • d.o.o.(društvo s ograničenom odgovornošću): ≈ Ltd. (UK)
  • k.d.(komanditno društvo): ≈ limited partnership

Brazil

  • Ltda. (Limitada): ≈ Ltd. (UK)
  • S.A. (Sociedade Anônima): ≈ PLC (UK)
  • Sociedade em Comandita por Ações: limited partnership with shares
  • Sociedade em Comandita Simples: ordinary limited partnership
  • Sociedade em Nome Coletivo: ≈ general partnership

Bulgaria

  • AD/АД (Aktsionerno drujestvo/Акционерно дружество): joint stock company ≈ PLC (UK)
  • ADSITz/АДСИЦ (Aktsionerno Druzhestvo sus Spetsialna Investitsionna Tsel/Акционерно Дружество със Специална Инвестиционна Цел): real estate investment trust
  • EAD/ЕАД (Ednolichno Aktsionerno Druzhestvo/Еднолично Акционерно Дружество): type of AD with a single member
  • EOOD/ЕООД (Ednolichno Druzhestvo s Ogranichena Otgovornost/Еднолично Дружество с Ограничена Отговорност): type of OOD with a single member
  • ET (Ednolichen Turgovetz/Едноличен Търговец): sole proprietorship
  • OOD/ООД (Drujestvo s ogranichena otgovornost/Дружество с Ограничена Отговорност): ≈ Ltd. (UK)
  • KD/КД (Komanditno Druzhestvo/Командитно Дружество): ≈ limited partnership
  • KDA/КДА (Komanditno Druzhestvo s Aktzii/Командитно Дружество с Акции): limited partnership with shares
  • SD/СД (Subiratelno Druzhestvo/Събирателно Дружество): ≈ general partnership, but having legal personality

Chile

  • C.P.A (Comandita por acciones): limited partnership with shares
  • EIRL (Empresa Individual de Responsabilidad Limitada): individual enterprise with limited liability
  • S.A. (Sociedad Anónima): ≈ PLC (UK)
  • LTDA. (Sociedad de responsabilidad limitada): ≈ Ltd. (UK)

China

See below for Hong Kong.

Colombia

Croatia

Czech Republic

  • a.s., akc. spol. (Akciová společnost): ≈ PLC (UK). Minimum share capital CZK 2m (20m for IPOs). Must have a supervisory board in addition to the management board.
  • s.r.o., spol. s r.o. (Společnost s ručením omezeným): ≈ Ltd. (UK)
  • v.o.s. (veřejná obchodní společnost): ≈ general partnership

Denmark

European Economic Area (including the European Union)

  • SCE (Societas Cooperativa Europaea): a European Cooperative (Societas Cooperativa Europaea is Latin for "European Cooperative Society").
  • SE (Societas Europaea): a European (Public) Limited Company (Societas Europaea is Latin for "European Company").

An SE or SCE may be created by registration in any of the EU/EEA Member States, and is subject to the European Company Statute. It may relocate its registered office to any other EU/EEA Member State with minimal formalities.

  • EEIG (European Economic Interest Grouping): an EU legal entity designed to enable cross-border cooperation between companies. It has unlimited liability and is not liable for corporation tax.
  • (proposed) SPE (Societas Privata Europaea): a European private limited company, corresponding to Ltd., GmbH, etc. This form of company is currently being proposed by the European Commission.

Finland

Swedish names may also be used:

  • Ab (aktiebolag) (=Oy)
  • Abp (publikt aktiebolag) (=Oyj)
  • Anl., Andelslag (cooperative)
  • EEIG (europeisk ekonomisk intressegruppering, European Economic Interest Grouping)
  • F:ma (firma), Enskild näringsidkare (=T:mi etc.)
  • Ideell förening (non-profit organization)
  • Kb (kommanditbolag) (=Ky)
  • Öppet bolag (=Ay)
  • Stiftelse (foundation)

France

  • SA (Société anonyme)): ≈ PLC (UK)
  • EURL (Entreprise unipersonnelle à responsabilité limitée): single-person enterprise with limited liability
  • Investment funds:
    • FCP (Fonds commun de placement) (unincorporated investment fund)
    • SICAF (Société d'investissement à capital fixe) (incorporated investment fund)
    • SICAV (Société d'investissement à capital variable) (incorporated investment fund)
  • SASU (Société par actions simplifiée unipersonnelle): type of SAS with a single member
  • Sàrl, SARL, SàRL (Société à responsabilité limitée): ≈ Ltd. (UK)
  • SCA (Société en commandite par actions): limited partnership with shares
  • SCS (Société en commandite simple): ordinary limited partnership
  • SNC (Société en nom collectif): ≈ general partnership
  • SCOP (Société coopérative): ≈ cooperative
  • SAS (Société par actions simplifiée): a simplified type of SA, often used for subsidiaries. It has a président (chairman) but no board.

Germany

  • AG (Aktiengesellschaft): ≈ PLC (UK). Minimum capital €50,000.
  • GmbH (Gesellschaft mit beschränkter Haftung): ≈ Ltd. (UK). Minimum capital €25,000.
  • KG (Kommanditgesellschaft): ≈ limited partnership
  • GmbH & Co. KG: a special type of Kommanditgesellschaft in which the general partner is a GmbH.
  • KGaA (Kommanditgesellschaft auf Aktien): limited partnership with shares
  • OHG (Offene Handelsgesellschaft): ≈ general partnership. No minimum capital, full liability of partners.
  • GbR (Gesellschaft Bürgerlichen Rechts): partnership under civil law. No minimum capital, full liability of partners, non-business or small-business activities only.
  • PartG (Partnerschaftsgesellschaft): type of partnership available to certain professions like lawyer, physician or tax consultant and similar.
  • e.G. (eingetragene Genossenschaft): ≈ cooperative

Greece

  • A.E. (Anonimι Etairia/Ανώνυμη Εταιρία): ≈ PLC (UK), minimum capital €60,000
  • E.E. (Eterorithmos eteria/Ετερόρρυθμος Εταιρία): limited partnership
  • E.P.E. (Eteria Periorismenis Euthinis/Εταιρία Περιορισμένης Ευθύνης): ≈ Ltd. (UK), minimum capital €18,000
  • M.E.P.E. (Monoprosopi Eteria Periorismenis Euthinis/Μονοπρόσωπη ΕΠΕ): type of E.P.E. with a single member
  • O.E. (Omorithmos eteria/Ομόρρυθμος Εταιρία): general partnership

Hong Kong

  • Ltd. (Limited)/有限公司: may denote either a private or public company limited by shares, or a company limited by guarantee. Under the Hong Kong Companies Ordinance (Chapter 32), the name of a Hong Kong incorporated company may be registered in either the English or Chinese language, or both.

Hungary

  • e.v. (egyéni vállalkozó): sole proprietorship
  • e.c. (egyéni cég): sole proprietorship registered at "companies house"
  • bt. (betéti társaság): partnership, at least one unlimited/general partner and one limited partner
  • nyrt. (nyilvánosan működő részvénytársaság): ≈ PLC (UK), publicly held
  • kft. (korlátolt felelősségű társaság): ≈ Ltd. (UK)
  • kht. (közhasznú társaság): community interest Ltd. (UK)
  • kkt. (közkereseti társaság): ≈ general partnership
  • kv. (közös vállalat): joint venture
  • zrt. (zártkörűen működő részvénytársaság): ≈ PLC (UK), privately held

Of these, only nyrt., zrt., and kft. have legal personality.

Iceland

India

  • Cooperative
  • Family Owned Business
  • Ltd. (Public Limited Company)): ≈ PLC (UK)
  • Partnership
  • Public Sector Unit
  • Pvt. Ltd. (Private Limited Company): ≈ Ltd. (UK). May have 2–50 shareholders; shares may not be traded on a stock exchange.
  • Sole Proprietorship
  • Unlimited Company

Indonesia

  • Fa (Firma): a partnership firm for the purpose of dealing with third parties.
  • Koperasi: a cooperative, where the clients/customers are also the owner
  • Maatschap: a professional partnership, where the partners are treated as natural persons for tax and liability purposes
  • Persekutuan Komanditer (Dutch: CV – Commanditaire Vennootschaap): limited partnership
  • Perusahaan Umum (Perum), Perusahaan Jawatan (Perjan): state-owned entities e.g. Perum Peruri, Perjan Rumah Sakit Fatmawati
  • PP (Persekutuan Perdata): partnership
  • PT (PERSERO) Tbk, PT (PERSERO): state-owned or majority state-owned PT Tbk or PT, e.g. PT Bank Mandiri (Persero) Tbk
  • PT (Perseroan Terbatas): ≈ Ltd. (UK), e.g. PT Astra Honda Motor
  • PT Tbk (Perseroan Terbatas Terbuka or Perseroan Terbuka): ≈ PLC (UK). Listed on the Jakarta Stock Exchange, e.g. PT AKR Corporindo Tbk. Formerly also Dutch NV (Naamloze Vennootschap)
  • UD (Usaha Dagang): sole proprietorship
  • Yayasan: foundation

Iran

  • شرکت سهامی عام (Sherkat Sahami Am): ≈ PLC (UK), public
  • شرکت سهامی خاص (Sherkat Sahami Khas): ≈ PLC (UK), private
  • شرکت با مسئولیت محدود (Sherkat ba Masouliyat Mahdoud): ≈ Ltd. (UK)
  • شرکت مختلط غیر سهامی (Sherkat Mokhtalet Gheyr Sahami): ≈ limited partnership
  • شرکت مختلط سهامی (Sherkat Mokhtalet Sahami): mixed joint-stock partnership
  • شرکت تضامنی (Sherkat Tazamoni): ≈ general partnership
  • شرکت نسبی (Sherkat Nesbi): proportional liability partnership
  • شرکت تعاونی تولید و مصرف (Sherkat Ta’avoni Tolid va Masraf): production and consumption cooperative

Ireland

Similar to United Kingdom below, though without the class Community Interest Company. There were two forms of Company Limited by Guarantee, but only the form without a share capital is now used. Irish names may also be used, such as cpt (cuideachta phoiblé theoranta) for PLC, and Teo (Teoranta) for Ltd.

Israel

B.M./BM/בע"מ (Be'eravon Mugbal): limited company, usually translated "Ltd." in English

Italy

  • S.a.p.a (Società in accomandita per azioni): ≈ limited partnership with shares
  • S.a.s (Società in accomandita semplice): ordinary limited partnership
  • S.n.c. ("Società in nome collettivo"): ≈ general partnership
  • S.p.A. (Società per Azioni): ≈ PLC (UK)
  • S.r.l., Srl, S.R.L. (Società a responsabilità limitata): ≈ Ltd. (UK)

Japan

Business corporations are referred to as kaisha (会社) and are formed under the Company Law of 2005.

  • 株式会社 (kabushiki-kaisha or kabushiki-gaisha, "K.K.") - lit. "stock company," the most typical form of business corporaiton
  • 有限会社 (yūgen-kaisha or yūgen-gaisha, "Y.K.") - lit. "limited company," a close corporation form for smaller businesses, abolished in 2006
  • 合同会社 (gōdō-kaisha or gōdō-gaisha, "G.K.") - lit. "amalgamated company," a close corporation form similar to the American LLC
  • 合資会社 (gōshi-kaisha or gōshi-gaisha, "GSK") - corporation similar to a limited partnership
  • 合名会社 (gōmei-kaisha or gōmei-gaisha, "GMK") - corporation similar to a general partnership

Corporations formed under other statutes are usually referred to as hōjin (法人, lit. "legal person"). These include:

  • 社団法人 (shadan-hōjin) - incorporated association (Civil Code)
  • 財団法人 (zaidan-hōjin) - incorporated foundation (Civil Code)
  • 相互会社 (sōgo-kaisha or sōgo-gaisha) - mutual insurer (Insurance Business Law)
  • 学校法人 (gakkō-hōjin) - school corporation (Private School Law)
  • 宗教法人 (shūkyō-hōjin) - religious corporation (Religious Corporation Law)
  • 監査法人 (kansa-hōjin) - audit corporation (Certified Public Accountant Law)
  • 税理士法人 (zeirishi-hōjin) - tax accounting corporation
  • 弁護士法人 (bengoshi-hōjin) - legal services corporation (Attorney Law)
  • 共同組合 (kyōdō-kumiai) - cooperative (formed under several specialized statutes)
  • 信用組合 (shin'yō-kumiai) - credit union (Credit Union Law)
  • 信用金庫 (shin'yō-kinko) - shinkin bank (Shinkin Bank Law)

Types of Public Government Service Groups

  • 地方公共団体 (chihō-kōkyō-dantai) - local authority (prefectures, cities, etc.)
    • 一部事務組合 (ichibu-jimu-kumiai) - Public service joint venture
    • 全部事務組合 (zenbu-jimu-kumiai) - Public service joint venture

Types of public corporations include:

  • 特殊法人 (tokusyu-hōjin) - public service corporation
    • 公団 (kōdan) - public investment corporation
    • 公庫 (kōko) - public finance corporation
    • 公社 (kōsha) - public service corporation
  • 独立行政法人 (dokuritu-Gyōsei-hōjin) - public service corpration
    • 国立大学法人 (kokuritsu-daigaku-hōjin) - national university corporation
    • 公立大学法人 (kōritsu-daigaku-hōjin) - public university corporation

Kazakhstan

ТОО (Tovarishchestvo s ogranichennoy otvetstvennostyu/Товарищество с ограниченной ответственностью): limited liability company

South Korea

  • 주식회사 or 株式會社 (jusik hoesa): ≈ PLC (UK)
  • 유한회사 or 有限會社 (yuhan hoesa): ≈ Ltd. (UK)
  • 합자회사 or 合資會社 (hapja hoesa): corporation similar to a limited partnership
  • 합명회사 or 合名會社 (hapmyoung hoesa): corporation similar to a general partnership

Latvia

  • SIA (Sabiedrība ar ierobežotu atbildību): ≈ Ltd. (UK)

Luxembourg

  • S.A. (Société anonyme): ≈ PLC (UK)
  • Sàrl (Société à responsabilité limitée): ≈ Ltd. (UK)

Macedonia

  • А.Д. (Акционерско Друштво): ≈ PLC (UK)
  • Д.О.О (Друштво со Ограничена Одговорност): ≈ Ltd. (UK)

Malaysia

  • Bhd (Berhad): ≈ PLC (UK)
  • Sdn Bhd (Sendirian Berhad): ≈ Ltd. (UK)

Mexico

  • S.A. de C.V. (Sociedad Anónima de Capital Variable): ≈ PLC (UK)
  • S. de R.L. de C.V. (Sociedad de Responsabilidad Limitada de Capital Variable): ≈ Ltd. (UK)

Netherlands

  • Coöperatie ("cooperative"), Onderlinge Waarborgmaatschappij ("mutual insurance company"): associations which are allowed to pay dividends to their members; liability may be full, limited (B.A.) or excluded (U.A.)
  • N.V. (Naamloze Vennootschap): ≈ PLC (UK). The name means "nameless company".
  • B.V. (Besloten Vennootschap): ≈ Ltd. (UK). The name means "secluded company".
  • C.V. (Commanditaire Vennootschap): ≈ limited partnership
  • Maatschap: ≈ limited liability partnership, a professional partnership where the partners are treated as natural persons for tax and liability purposes
  • Stichting: foundation, a society with capital but without members or shareholders. It is allowed to make a profit, but is more suited for non-commercial purposes.
  • V.O.F. (Vennootschap Onder Firma): ≈ general partnership
  • Vereniging: "association", a not-for-profit association governed by members who usually have one vote each.

Corporations are registered with a regional Chamber of Commerce, in the Dutch Trade Register.[1]

New Zealand

LTD (Limited): ≈ PLC or Ltd. (UK). All New Zealand limited liability companies must use the suffix LTD.

Norway

  • ASA (Allmennaksjeselskap): ≈ PLC (UK). Minimum capital NOK 1,000,000
  • AS (Aksjeselskap): ≈ Ltd. (UK). Minimum capital NOK 100,000.
  • ANS (Ansvarlig selskap): general partnership with mutual liability
  • BA (Selskap med begrenset ansvar): cooperatives and companies created by legislatation
  • BL (Borettslag): housing share company
  • DA (Selskap med delt ansvar): general partnership with apportioned liability
  • Enkeltpersonforetak: sole proprietorship
  • Etat: state, county or municipal agency
  • FKF (Fylkeskommunalt foretak): county enterprise
  • HF (helseforetak): subsidiary health enterprise
  • IKS (Interkommunalt selskap): inter-municipal enterprise (owners' liability)
  • KF (Kommunalt foretak): municipal enterprise (owner's liability)
  • KS (Kommandittselskap): ≈ limited partnership
  • NUF (Norskregistrert utenlandsk foretak): foreign enterprise registered in Norway
  • RHF (regionalt helseforetak): regional health enterprise
  • SF (Statsforetak): state enterprise
  • Sparebank: savings bank
  • Stiftelse: a foundation, with capital but without members or shareholders. It is allowed to make a profit, but is more suited for non-commercial purposes.

Pakistan

  • Ltd. (Limited): ≈ PLC (UK)
  • SME Pvt(ltd): Single member company
  • Pvt. Ltd. (Private Limited Company): ≈ Ltd. (UK)

Peru

  • S.A. (Sociedad Anónima): ≈ PLC (UK)

Philippines

Older forms (now rarely used)

  • Cía (Compañía): for partnerships and other forms of business during the Spanish rule
  • SA (Sociedad Anónima): formed under Spanish rule

Poland

  • jednoosobowa działalność gospodarcza: sole proprietorship
  • P.P. (Przedsiębiorstwo Państwowe): state enterprise (has legal personality)
  • S.A. (spółka akcyjna): ≈ PLC (UK). Minimum share capital PLN 500,000 (approx. €130,000).
  • s.c. (spółka cywilna): type of general partnership regulated by the Civil Code
  • S.K.A. (spółka komandytowo-akcyjna): limited partnership with shares
  • sp.j. (spółka jawna): ≈ general partnership
  • sp.k. (spółka komandytowa): ≈ limited partnership
  • sp.p. (spółka partnerska): ≈ limited liability partnership. May also be denoted by the addition of i partner(zy) ("and partner(s)") to the firm's name.
  • Sp. z o.o. (spółka z ograniczoną odpowiedzialnością): ≈ Ltd. (UK)
  • Spółdzielnia: ≈ cooperative. Has legal personality. May also be denoted by the word Spółdzielczy in the firm's name.

References: (Polish) Commercial Companies Code of 15 September 2000 (Dz.U. No 94 item 1037 as amended); (Polish) Civil Code of 23 April 1964 (Dz.U. No 16 item 93 as amended); (Polish) Law on Cooperatives of 16 September 1982 (Dz.U. 2003 No 188 item 1848 as amended)

Portugal

  • CRL (Cooperativa de Responsabilidade Limitada): Limited Liability Cooperative
  • S.A. (Sociedade Anónima): ≈ PLC (UK), and these are further classified as:
    • S.A., Sociedade Aberta: a publicly traded corporation (literally "open company").
    • S.F., Sociedade Fechada: a non-publicly traded corporation (literally "closed company")
  • Lda. (Limitada): ≈ Ltd. (UK), and these might be:
    • Unipessoal Lda.: as above but with a single owner (literally: "Unipersonal Ltd.")
  • SGPS (Sociedade Gestora de Participações Sociais): a holding corporation (literally "shareholding management company")

Romania

  • S.A. (Societate pe Acţiuni): ≈ PLC (UK)
  • s.c.a. (societate în comandită pe acţiuni): limited partnership with shares
  • s.c.s. (societate în comandită simplă): ≈ limited partnership
  • s.n.c. (societate în nume colectiv): ≈ general partnership
  • S.R.L. (societate cu răspundere limitată): ≈ Ltd. (UK)

Russia

  • ANO/AHO (Avtonomnaya nekommercheskaya organizatsiya/Автономная некоммерческая организация): autonomous non-profit organization
  • GP/ГП, GUP/ГУП (Gosudarstvennoye unitarnoye predpriyatie/Государственное унитарное предприятие): state (unitary) enterprise
  • IP/ИП (Individualny predprinimatel/Индивидуальный предприниматель): sole proprietorship
  • OAO (Otkrytoye aktsionernoye obshchestvo/Открытое акционерное общество): ≈ PLC (UK), open
  • OOO (Obshchestvo s ogranichennoy otvetstvennostyu/Общество с ограниченной ответственностью): ≈ Ltd. (UK)
  • PK/ПK (Proizvodstvenny kooperativ/Производственный кооператив): production cooperative
  • ZAO/ЗАО (Zakrytoe aktionernoye obshchestvo/Закрытое акционерное общество): ≈ PLC (UK), closed (maximum 50 shareholders)

Serbia

  • A.D./А.Д. (Akcionarsko društvo/Акционарско друштво): ≈ PLC (UK)
  • d.o.o./д.о.о. (Društvo s ograničenom odgovornošću/Друштво с ограниченом одговорношћу): ≈ Ltd. (UK)

Singapore

  • LLP (limited liability partnership): owners have the flexibility of operating as a partnership while enjoying limited liability. An LLP can sue and be sued, acquire and hold property, and have a common seal.
  • Ltd/Pte Ltd (private limited company): ≈ Ltd. (UK). Maximum 50 shareholders. There also exist "exempt private companies", being either owned by no more than 20 non-corporate shareholders, or wholly state-owned and designated by the finance minister as exempt.
  • Ltd (public limited company): ≈ PLC (UK). There also exist public companies limited by guarantee, which conduct non-profit activities; the finance minister may approve the registration of such companies without the addition of the word “Limited” or “Berhad” to the name.

Slovakia

  • a.s. (Akciová spoločnosť)): ≈ PLC (UK). Minimum share capital SKK 1m (approx. €25,000). Must have a supervisory board in addition to the management board.
  • s.r.o (Spoločnosť s ručením obmedzeným): ≈ Ltd. (UK)

Slovenia

  • d.d. (Delniška družba): ≈ PLC (UK)
  • d.o.o. (Družba z omejeno odgovornostjo): ≈ Ltd. (UK)

South Africa

  • CC/BK (Close Corporation, Beslote Korporasie): Has 1–10 non-corporate members. The name must end "CC" or "BK"; registration number ends /23. Registration number and members' names must appear on all correspondence.
  • Private Company/Privaat Maatskappy: Has 1–50 shareholders, one or more directors. The name must end "(Pty) Ltd"; registration number ends /07. Registration number and directors' names must appear on all correspondence.
  • Public Company, Afrikaans: Publieke Maatskappy. Has at least 7 shareholders (unless it is a wholly-owned subsidiary of another company) and at least two directors. The company's name must end in "LTD"; its registration number ends in /06.
  • Section 21 Company: a non-profit organization. Registration number ends /21.

Spain

  • S.A. (Sociedad Anónima): ≈ PLC (UK). Minimum capital €60,101.21.
  • S.L. (Sociedad Limitada): ≈ Ltd. (UK). Minimum capital €3,012.
  • S.L.L. (Sociedad Limitada Laboral): "labour limited corporation"
  • S.L.N.E. (Sociedad Limitada Nueva Empresa). Similar to S.L., it was introduced in 2003 to speed up new company registration (registration can be completed in one day). Minimum capital €3,012.

Sweden

  • AB (Aktiebolag): ≈ Ltd. (UK). Minimum capital SEK 100,000.
  • AB (publ) (Publikt aktiebolag): ≈ PLC (UK). Minimum capital SEK 500,000.
  • Ek. för. (Ekonomisk förening): economic association
    • Bostadsrättsförening: home-owners' association
    • Hyresrättsförening: home-renters' association
    • Kooperativ: cooperative
  • Enskild firma: sole proprietorship
  • HB (Handelsbolag): ≈ general partnership
  • KB (Kommanditbolag): ≈ limited partnership

Switzerland

German French Italian Notes
AG (Aktiengesellschaft) SA (Société anonyme) SA (Società anonima) ≈ PLC (UK) or Inc. (US). Min. share capital CHF 100,000. Bearer or registered shares, of a par value of min. CHF 0.01 each. Details of shareholders generally not publicly available (except for main shareholders and management shares of publicly listed companies).
GmbH (Gesellschaft mit beschränkter Haftung) Sàrl (Société à responsabilité limitée) Sagl (Società a garanzia limitata) ≈ Ltd. (UK), LLC (US). Min. capital CHF 20,000. Registered shares only, of a par value of min. CHF 100 each. Name, address and share of each owner (and any changes) publicly recorded in the Official Register of Commerce (http://zefix.admin.ch/).

Thailand

  • บริษัทมหาชนจำกัด, name format บริษัท corporation name จำกัด (มหาชน): ≈ PLC (UK). Minimum 15 shareholders.
  • บริษัทเอกชนจำกัด (name format บริษัท corporation name จำกัด): ≈ Ltd. (UK). Minimum three shareholders.
  • ห้างหุ้นส่วนจำกัด (name format ห้างหุ้นส่วน corporation name จำกัด): ≈ limited partnership
  • ห้างหุ้นส่วนสามัญนิติบุคคล (name format ห้างหุ้นส่วน corporation name): ≈ general partnership

Ukraine

  • DAT/ДАТ (Державне акціонерне товариство): ≈ PLC (UK), national
  • FOP/ФОП (фізична особа підприємець): sole proprietorship
  • KT (Командитне товариство): ≈ limited partnership
  • PT/ПT (Повне товариство): ≈ general partnership
  • TDV/ТДВ (Товариство з додатковою відповідальністю): "additional liability company"
  • TOV/TOB (Товариство з обмеженою відповідальністю): ≈ Ltd. (UK). Minimum capital UAH 50,000.
  • VAT/ВАТ( Вiдкрите акцiонерне товариство): ≈ PLC (UK), public. Minimum capital UAH 500,000.
  • ZAT/ЗАТ (Закрите акцiонерне товариство): ≈ PLC (UK), private

Company formation is regulated by the Ukrainian Civil Code and Business Code.

United Kingdom

  • CIC or Community interest company
  • Company limited by guarantee. Such a company must include Limited or Ltd. at the end of its name (so cannot readily be distinguished from a private company limited by shares), unless it cannot distribute its profits. Guarantee companies are commonly used by not for profit organisations, which do not include Ltd. at the end of their names.
  • Cooperative
  • General partnership
  • LLP or Limited liability partnership
  • LP or Limited partnership
  • Ltd. or Cyf (Limited, or Welsh Cyfyngedig): a private company limited by shares, the shares not being traded publicly
  • PLC or Ccc (public limited company, or Welsh Cwmni Cyfyngedig Cyhoeddus): a company whose shares may be traded publicly. Requires an authorised minimum share capital of £50,000;[1] of which it must have allotted shares to the value of at least £50,000 and a minimum of 25% must be fully paid up prior to starting business.
  • Sole trader
  • Unlimited company (or Welsh Anghyfyngedig). A company with share capital whose members or shareholders do not enjoy limited liability in case of the company's insolvency. It is not a requirement to use Unltd, Ultd or Unlimited after the company name, and most unlimited companies do not. Unlimited companies are exempted from filing accounts with the Registrar of Companies for public disclosure, subject to a few exceptions (unless the company was a qualified subsidiary or a parent of a limited company during the accounting period).

United States

In the United States, the individual states incorporate most businesses, and some special types are incorporated by the federal government.

For federal tax purposes, the Internal Revenue Service has separate entity classification rules. Under the rules, an entity may be classified as a corporation, a partnership or disregarded entity, and a corporation may be either an S corporation or a C corporation.

Federally incorporated

Many governmental units are specially formed public corporations and some private organizations have received a charter from Congress.

State incorporated

The following are the main business designations and types:

  • Corp., Inc. (Corporation, Incorporated): used to denote corporations (public or otherwise). These are the only terms universally accepted by all 51 corporation chartering agencies in the United States. However in some states other suffixes may be used to identify a corporation, such as Ltd., Co./Company, or the Italian term S.p.A. (in Connecticut; see under Italy). Some states that allow the use of "Company" prohibit the use of "and Company", "and Co.", "& Company" or "& Co.". In some states individuals and partnerships may register a fictitious name with the word "Company" in it. For a full list of allowed designations by state, see the table below. See also Delaware corporation, Nevada corporation, Massachusetts business trust.
  • General partnership
  • LLC, LC, Ltd. Co. (limited liability company): a form of business whose owners enjoy limited liability, but which is not a corporation. Allowable abbreviations vary by state. Note that Ltd. by itself is not a valid abbreviation for an LLC, because in some states (e.g. Texas), it may denote a corporation instead. See also Series LLC.
  • LLLP (limited liability limited partnership): a combination of LP and LLP, allowable in some states
  • LLP (limited liability partnership): a partnership where a partner's liability for the debts of the partnership does not include acts of professional negligence or malpractice
  • LP (limited partnership): a partnership where some partners have unlimited liability and others have limited liability
  • PLLC (professional limited liability company): Some states do not allow certain professionals to form an LLC that would limit the liability that results from the services the professionals provide such as doctors, medical care; lawyers, legal advice; and accountants, accounting services, when the company formed offers the services of the professionals. Instead states allow a PLLC or in the LLC statutes, the liability limitation only applies to the business side, such as creditors of the company, as opposed to the service side, the level of medical care, legal services, or accounting provided to clients. This is meant to maintain the higher ethical standards that these professionals have committed themselves to by becoming licensed in their profession and not immune to malpractice suits.
  • Professional corporations (abbreviated as PC or P.C.) are those corporate entities for which many corporation statutes make special provision, regulating the use of the corporate form by licensed professionals such as attorneys, architects, and doctors.
  • Sole proprietorship


Required designations for corporations, by state:

State Required in Corporation name Authority
Alabama "corporation," or "incorporated," or an abbreviation of one of such words, or if a banking corporation the words "bank," "banking," or "bankers" § 10-2B-4.01(a)(1) Code of Alabama 1975
Alaska "corporation", "company", "incorporated", or "limited", or an abbreviation of one of these words; may not contain the word "city", "borough", or "village" or otherwise imply that the corporation is a municipality. §10.06.105 (a) and (b), Alaska Corporations Code
Arizona "association", "bank", "company", "corporation", "limited" or "incorporated" or an abbreviation of one of these words or the equivalent in a foreign language. Corporation may not use "bank", "deposit", "credit union", "trust" or "trust company" unless it also has a license to operate one. May not use "limited liability company" or "limited company" or the abbreviations "L.L.C.", "L.C.", "LLC" or "LC" §10-401 Arizona Revised Statutes
Arkansas "Corporation", "Company", or "Incorporated", or shall contain an abbreviation of one of those words; but the name may not end with the word "Company" nor the abbreviation "Co." if the final word or abbreviation is immediately preceded by "and" or any symbol for "and" §4-26-401 (1), Arkansas Code
California "corporation", "incorporated" or "limited" or an abbreviation of one of such words is required for closed corporations. May not contain "bank," " trust," "trustee" or "credit union" unless approved by the Commissioner of Financial Institutions. §202(a), California Corporations Code
Colorado “corporation”, “incorporated”, “company”, “limited”, “corp.”, inc.”, “co.” or “ltd”; If the corporation is a professional corporation, it must contain the term or abbreviation “professional corporation”, “p.c.”, or “pc”. §7-90-601, Colorado Revised Statutes
Connecticut "corporation", "incorporated", "company", "Societa per Azioni" or "limited", or the abbreviation "corp.", "inc.", "co.", "S.p.A." or "ltd." §33-655 General Statutes of Connecticut
Delaware "association," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "syndicate," or "limited," (or abbreviations thereof, with or without punctuation), or words (or abbreviations thereof, with or without punctuation) of like import of foreign countries or jurisdictions (provided they are written in Roman characters or letters) Title 8, §102, Delaware Code
District of Columbia "corporation," "company," "incorporated," or "limited," or shall contain an abbreviation of 1 of such words § 29-101.08 District of Columbia Official Code
Florida "corporation," "company," or "incorporated" or the abbreviation "Corp.," "Inc.," or "Co.," or the designation "Corp," "Inc," or "Co," §607.0401 Florida Statutes
Georgia 'corporation,' 'incorporated,' 'company,' or 'limited,' or the abbreviation 'corp.,' 'inc.,' 'co.,' or 'ltd.,' or words or abbreviations of like import in another language; must not be longer than 80 characters §14-2-401 Georgia Code
Hawaii "corporation", "incorporated", or "limited", or the abbreviation "corp.", "inc.", or "ltd." §414-51 Hawaii Revised Statutes
Idaho "corporation," "incorporated," "company," "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; provided however, that if the word "company" or its abbreviation is used it shall not be immediately preceded by the word "and" or by an abbreviation of or symbol representing the word "and" §30-1-401 Idaho Statutes
Illinois "corporation", "company", "incorporated", or "limited", or an abbreviation of one of such words 805 ILCS 5/4.05 Illinois Compiled Statutes
Indiana "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language § 23-1-23-1 Indiana Code
Iowa "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language. §490.401 Iowa Acts
Kansas (except for banks) "association," "church," "college," "company," "corporation," "club," "foundation," "fund," "incorporated," "institute," "society," "union," "university," "syndicate" or "limited," or one of the abbreviations "co.," "corp.," "inc.," "ltd.," or words or abbreviations of like import in other languages if they are written in Roman characters or letters §17-6002 Kansas Statutes
Kentucky "corporation", "incorporated" or the abbreviation "Inc.," or the word "company" or the abbreviation "Co."; but if the word "company" or the abbreviation "Co." is used, it may not be immediately preceded by the word "and" or the abbreviation "&." §273.177 Kentucky Revised Statutes
Louisiana (except for railroad, telegraph and telephone corporations) "Corporation", "Incorporated" or "Limited", or the abbreviation of any of those words, or may contain instead the word "Company" or the abbreviation "Co." if the latter word or abbreviation is not immediately preceded by the word "and" or the symbol "&". No corporate name shall contain the phrase "doing business as" or the abbreviation "d/b/a". Only a bank or bank holding company is allowed to use any of "bank", "banker", "banking", "savings", "safe deposit", "trust", "trustee", "building and loan", "homestead", "credit union", "insurance", "casualty", "redevelopment corporation", or "electric cooperative". §12:23 Louisiana Revised Statutes
Maine words or abbreviations of words that describe the nature of the entity, including "professional association," "corporation," "company," "incorporated," "chartered," "limited," "limited partnership," "limited liability company," "professional limited liability company," "limited liability partnership," "registered limited liability partnership," "service corporation" or "professional corporation"; beginning July 1 2007 may also include "limited liability limited partnership" for business corporations: Title 13-C § 401 Maine Revised Statutes; for non-profit corporations: Title 13-B § 301-A Maine Revised Statutes;
Maryland For Corporations: "Company", if it is not preceded by the word "and" or a symbol for the word "and"; "Corporation", "Incorporated" or "Limited" or abbreviations; for Limited liability companies: "limited liability company", "L.L.C.", "LLC", "L.C.", or "LC"; for Limited liability partnerships: "limited liability partnership", "L.L.P." or "LLP"; for Limited partnerships: "limited partnership", "L.P.", or "LP"; for Limited liability limited partnerships: "limited liability limited partnership", "L.L.L.P.", or "LLLP"; for Professional corporations: "chartered", "chtd.", "professional association", "P.A.", "professional corporation", or "P.C." Maryland Code CORPORATIONS AND ASSOCIATIONS § 1-502
Massachusetts "any name which, in the judgment of the secretary, indicates that it is a corporation" GENERAL LAWS OF MASSACHUSETTS Chapter 155: Section 9
Michigan "corporation", "company", "incorporated", or "limited" or shall contain 1 of the following abbreviations, corp., co., inc., or ltd. Act 284 of 1972 Section 450.1211 MICHIGAN BUSINESS CORPORATION ACT
Minnesota nonprofit corporations are not required to use any of these words; for business corporations, they must use "corporation," "incorporated," or "limited," or shall contain an abbreviation of one or more of these words, or the word "company" or the abbreviation "Co." if that word or abbreviation is not immediately preceded by the word "and" or the character "&" Chapter 302A, Section 302A.115 Minnesota Statutes (for Business Corporations); Chapter 317A, Section 317A.115 Minnesota Statutes (for non-profit corporations)
Mississippi "corporation," "incorporated," "company" or "limited," or the abbreviation "corp.," "inc.," "co." or "ltd." or words or abbreviations of like import in another language § 79-4-4.01 Mississippi code
Missouri "corporation", "company", "incorporated", or "limited", or shall end with an abbreviation of one of said words

Chapter 351 Section 351.110 Missouri Revised Statutes

Montana "corporation", "incorporated", "company", or "limited"; the abbreviation "corp.", "inc.", "co.", or "ltd."; or words or abbreviations of similar meaning in another language 35-1-308 Montana Code Annotated
Nebraska corporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska Banking Act may use a name which includes the word bank without using any such words or abbreviations Section 21-2028 State of Nebraska Statutes
Nevada No specific requirements stated except that a name appearing to be that of a natural person and containing a given name or initials must not be used as a corporate name except with an additional word or words such as “Incorporated,” “Limited,” “Inc.,” “Ltd.,” “Company,” “Co.,” “Corporation,” “Corp.,” or other word which identifies it as not being a natural person 78.035 Nevada Revised Statutes
New Hampshire Contain the word "corporation," "incorporated," or "limited" or the abbreviation "corp." ""inc.", or "ltd." New Hampshire Revised Statutes TITLE XXVII; Section 293-A:4.01 for business corporations
New Jersey Shall contain the word "corporation," "company," "incorporated," or shall contain an abbreviation of one of those words, or shall include the abbreviation Ltd. New Jersey Statutes 14A:2-2
New Mexico contain the separate word "corporation," "company," "incorporated" or "limited" or shall contain a separate abbreviation of one of these words New Mexico Statutes Unannotated 53-11-7
New York Shall contain the word "corporation", "incorporated" or "limited", or an abbreviation of one of such words; there is also a long list of words a business corporation is not allowed to use without additional approval from other agencies including "board of trade", "state police", "urban development", "chamber of commerce", "state trooper", "urban relocation", "community renewal", "tenant relocation", "acceptance", "endowment", "loan", "annuity", "fidelity", "mortgage", "assurance", "finance", "savings" and many others New York State Consolidated Laws, Business Corporations Law §301; Not-For-Profit Corporations Law, §301
North Carolina a corporation must contain the word "corporation", "incorporated", "company", or "limited", or the abbreviation "corp.", "inc.", "co.", or "ltd."; a limited liability company must contain the words "limited liability company" or the abbreviation "L.L.C." or "LLC", or the combination "ltd. liability co.", "limited liability co.", or "ltd. liability company"; a limited partnership that is not a limited liability limited partnership must contain the words "limited partnership", the abbreviation "L.P." or "LP", or the combination "ltd. partnership"; a limited liability limited partnership must contain the words "registered limited liability limited partnership" or "limited liability limited partnership" or the abbreviation "L.L.L.P.", "R.L.L.L.P.", "LLLP", or "RLLLP"; a registered limited liability partnership's name must contain the words "registered limited liability partnership" or "limited liability partnership" or the abbreviation "L.L.P.", "R.L.L.P.", "LLP" or "RLLP". North Carolina General Statutes § 55D‑20
North Dakota must contain the word "company", "corporation", "incorporated", "limited", or an abbreviation of one or more of these words; may not contain the words "limited liability company", "limited partnership", "limited liability partnership", "limited liability limited partnership", or any abbreviation of these words. North Dakota Century Code 10-19.1-13
Ohio It shall end with or include the word or abbreviation "company," "co.," "corporation," "corp.," "incorporated," or "inc." Ohio Revised Code §1701.05
Oklahoma The name of the corporation which shall contain one of the words “association”, “company”, “corporation”, “club”, “foundation”, “fund”, “incorporated”, “institute”, “society”, “union”, “syndicate”, or “limited” or abbreviations thereof, with or without punctuation Oklahoma Statutes §18-1006
Oregon For private corporations it shall contain one or more of the words “corporation,” “incorporated,” “company” or “limited” or an abbreviation of one or more of those words; shall not contain the word “cooperative.” For non-profit corporations there is no specific requirement except the name cannot imply a purpose not dictated in its articles of incorporation and cannot contain the word "cooperative" or the phrase "limited partnership." Oregon Revised Statutes 60.094 for Private Corporations; ORS 65.094 for Non-Profit corporations
Pennsylvania Corporation, Corp., Company, Co., Incorporated, Inc., Limited, Ltd., Association., Fund., Syndicate or words or abbreviations of like import in languages other than English. Pennsylvania Code, Chapter 19, §23.3
Rhode Island "corporation," "company," "incorporated," or "limited," or an abbreviation of one of these words Rhode Island General Laws § 7-1.2-401
South Carolina "corporation", "incorporated", "company", or "limited", the abbreviation "corp.", "inc.", "co.", or "ltd.", or words or abbreviations of like import in another language South Carolina Code of Laws Section 33-4-101
South Dakota corporation, incorporated, company, or limited, or the abbreviation, corp., inc., co., or ltd., or terms or abbreviations of like import in another language South Dakota Codified Laws 47-1A-401
Tennessee "corporation," "incorporated," "company," or the abbreviation "corp.," "inc.," "co.," or words or abbreviations of like import in another language (provided they are written in Roman characters or letters); existing corporations which were formed using only "limited" or "ltd" are not required to change their name § 48-14-101 Tennessee Code
Texas "corporation," "company," or "incorporated," or shall contain an abbreviation of one of such words, and shall contain such additional words as may be required by law; shall not contain the word "lottery." Art. 2.05 Business Corporation Act
Utah "corporation", "incorporated", "company"; the abbreviation: "corp.", "inc." or "co." or words or abbreviations of like import to the words or abbreviations listed in another language; without the written consent of the United States Olympic Committee, may not contain the words "Olympic", "Olympiad", or "Citius Altius Fortius"; without the written consent of the Division of Consumer Protection may not contain the words "university", "college" or "institute" § 16-10a-401 Utah Code
Vermont "corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd.," or words or abbreviations of like import in another language; shall not have the word "cooperative" or any abbreviation thereof as part of its name unless the corporation is a worker cooperative corporation; Title 11A, § 4.01 Vermont Statutes
Virginia "corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd." § 13.1-630. Code of Virginia
Washington "corporation," "incorporated," "company," or "limited," or the abbreviation "corp.," "inc.," "co.," or "ltd."; must not include "Bank," "banking," "banker," "trust," "cooperative," or any combination of the words "industrial" and "loan," or any combination of any two or more of the words "building," "savings," "loan," "home," "association," and "society," § 23B.04.010 Revised Code of Washington
West Virginia "corporation", "incorporated", "company" or "limited", or the abbreviation "corp.", "inc.", "co." or "ltd.", or words or abbreviations of like import in another language §31D-4-401 West Virginia Code
Wisconsin "corporation", "incorporated", "company" or "limited" or the abbreviation "corp.", "inc.", "co." or "ltd." or words or abbreviations of like import in another language §180.0401 Wisconsin Statutes (for Stock corporations) and §181.0401 Wisconsin Statutes (for non-stock corporations)
Wyoming Unclear; apparently any of "corporation," "company," "incorporated," and probably the usual abbreviations of "Corp." "Co." and "Inc." § 17-16-401. Wyoming Statutes

Uruguay

  • S.A. (Sociedad Anónima): ≈ PLC (UK)
  • SAFI (Sociedad Anónima Financiera de Inversión)
  • SRL (Sociedad Responsabilidad Limitada): ≈ Ltd. (UK)

Uzbekistan

  • MChJ (Mas'uliyati Cheklangan Jamiyat/Масъулияти Чекланган Жамият): limited liability company

Vietnam

  • TNHH/Cty TNHH (Công ty trách nhiệm hữu hạn): limited liability company

References

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