natural person
Concept · WE BUILD Terminology · Draft
URI
https://iri.suomi.fi/terminology/webuild/concept-6005Terms
- Preferred term, Draft
- Synonym, Draft
- Synonym, Draft
Definition
- a human being recognized by law as an individual subject of rights and obligations
Note
- A natural person exists independently of registration. A natural person may act in a private capacity or in a professional/economic capacity (e.g., sole trader). Acting economically does not transform the person into a legal person; it expresses the economic operator capacity.
- A natural person exists independently of registration, but her/his legal capacity may be restricted (minor, guardianship, incapacity).
A natural person can act
- in a private capacity or
- in a professional or economic capacity (sole trader, freelancer, craftsman, farmer)
A natural person does not cease to be a natural person when conducting business. Economic activity does not transform the person into a legal person, but the natural person can then be considered an economic operator.
Additional technical information
Organization
- Finnish Tax Administration
Created at
Modified at
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