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legal person

Concept · WE BUILD Terminology · Draft
URI
https://iri.suomi.fi/terminology/webuild/concept-109

Terms

  • Preferred term, Draft
Definition
  • an entity other than a natural person that is recognised by law as having legal personality, enabling it to hold rights and obligations independently of the natural persons associated with it
Note
  • Core characteristics for a legal person:
    - A legal person is created through a legal act (registration, statute, treaty)
    - It has a separate legal personality
    - It acts through representatives
    - It has continuity beyond individual members

    Typical narrower concepts:
    - Company / Corporation
    - Association
    - Foundation
    - Cooperative
    - Public authority (NB: public bodies may be legal persons depending on national law)
    - International organisation

Additional technical information

Organization
  • Finnish Tax Administration
Created at
Modified at
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