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liability or contribution

Concept · WE BUILD Terminology · Draft

URI

https://iri.suomi.fi/terminology/webuild/liabilityorcontribution

Terms

Preferred term, Draft
Synonym, Draft

Definition

a monetary amount recorded for a limited partner that represents either the partner’s maximum liability for the obligations of the partnership or the partner’s contribution to the partnership

Note

This is a cross-jurisdictional umbrella concept corresponding to the wording of Directive (EU) 2025/25. Depending on the applicable national company law and the information maintained in the national register, the recorded amount may represent maximum liability or contribution. Because these alternatives have different legal meanings, the amount should be qualified using a more specific concept or property.

Organization

Finnish Tax Administration

Created at

Modified at

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