partner
Concept · WE BUILD Terminology · Draft
URI
https://iri.suomi.fi/terminology/webuild/partnerTerms
- Preferred term, Draft
- Synonym, Draft
- Synonym, Draft
Definition
- a person or legal [entity] that is a member of a partnership or comparable company-law entity and whose status as partner is recorded or recognised by the competent business register or company register
Note
- Use partner only where the source register or legal form identifies the entity as a partner in a partnership-type entity. For companies limited by shares, the more appropriate concept is usually shareholder, member, beneficial owner, or legal representative, depending on the intended meaning.
- In the EBWV context, and especially in the EU Company Certificate context, partner should be understood as a company-law role in a partnership or similar registered entity. It refers to an entity that participates in the legal structure of the company as a partner, not to a commercial counterparty, cooperation partner, customer, supplier, spouse, or informal business collaborator.
The term is relevant because the EU Company Certificate introduced by Article 16b of Directive (EU) 2017/1132, as amended by Directive (EU) 2025/25, is intended to provide standardised company-register evidence across Member States, including core company information and, for relevant entity types, information about persons or entities connected to the company’s legal structure. Directive (EU) 2025/25 also extends digital company-law disclosure to certain partnerships listed in the new Annex IIB.
Example
- An EU Company Certificate for a limited partnership identifies a natural person as a limited partner and a legal entity as a general partner.
Additional technical information
Organization
- Finnish Tax Administration
Created at
Modified at
You can give feedback on the concept to the responsible organization of the vocabulary.Give feedback on the conceptOpen a new email to yhteentoimivuus@dvv.fi