Limited partnership (kommandiittiyhtio, Ky / Kb)Åland Islands
What it takes to form, own and run a limited partnership in Åland Islands, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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the liability of silent partners is limited to the amount of the partner's contribution agreed upon in the partnership agreement
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A limited partnership must have at least one general partner and at least one silent partner.
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A start-up notification of a general partnership or a limited partnership costs 400 euros.
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Verotasoituksena palautetaan Ahvenanmaan maakunnalle vuosittain valtion varoista Ahvenanmaalla kunakin verovuotena maksuun pannut valtiollisten ansiotulo- ja pääomatuloverojen, rajoitetusti verovelvollisten maksaman lähdeveron, yhteisöveron sekä tonnistoveron rahamäärät.
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Each partner must make the contribution agreed in the partnership agreement; an unpaid money contribution carries default interest (Partnership Act ch. 2 s.6). The same rules apply to a limited partnership (ch. 7 s.2).
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Yhtiömiehen on suoritettava yhtiölle yhtiösopimuksessa sovittu yhtiöpanos. Maksamattomalle rahamääräiselle yhtiöpanokselle on maksettava viivästyskorkoa korkolaissa (633/82) säädetyllä tavalla.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A limited partnership must have at least one general partner and at least one silent partner.
- A local company secretary
- Not required
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Yhtiömiesten on päivättävä ja allekirjoitettava yhtiösopimus ja siinä on mainittava: 1) yhtiön toiminimi; 2) kotipaikkana oleva Suomen kunta; 3) toimiala; sekä 4) yhtiömiehet.
- A local registered agent
- Not required
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Yhtiömiesten on päivättävä ja allekirjoitettava yhtiösopimus ja siinä on mainittava: 1) yhtiön toiminimi; 2) kotipaikkana oleva Suomen kunta; 3) toimiala; sekä 4) yhtiömiehet.
Each year, at the registry
- Annual registry fee
- Free
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yhdistyksiä ja säätiöitä, yhtiöitä ja muita yksityisoikeudellisia yhteisöjä, kirjanpitoa;
- Accounts on the public record
- Small exempt
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yhdistyksiä ja säätiöitä, yhtiöitä ja muita yksityisoikeudellisia yhteisöjä, kirjanpitoa;
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited partnership (kommandiittiyhtio, Ky / Kb) are in our records.
What is public
- Directors
- Public
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Jokaisella on oikeus saada kaupparekisterin merkinnöistä ja rekisteriviranomaisen hallussa olevista asiakirjoista tietoja, otteita ja todistuksia.
- Beneficial owners
- To those with a legitimate interest
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Jokaisella on oikeus saada kaupparekisterin merkinnöistä ja rekisteriviranomaisen hallussa olevista asiakirjoista tietoja, otteita ja todistuksia.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
General and limited partnerships report their business income details for income taxation; the partners are taxed on their shares.
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Verotasoituksena palautetaan Ahvenanmaan maakunnalle vuosittain valtion varoista Ahvenanmaalla kunakin verovuotena maksuun pannut valtiollisten ansiotulo- ja pääomatuloverojen, rajoitetusti verovelvollisten maksaman lähdeveron, yhteisöveron sekä tonnistoveron rahamäärät.
- CFC rules in AX
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution under the Partnership Act (389/1988): a partner may demand dissolution on the grounds in ch. 5 s.1 (notice given and period run, end of the agreed term, a partner's bankruptcy or the seizure of a partner's share, a partner's death, loss of the conditions for continuing); the partnership is then wound up as the partnership agreement provides or the partners agree, and otherwise placed in liquidation. The liquidator applies for a public summons to the creditors and pays debts before distributing assets (5:15), gives a final account (5:16), and notifies the liquidation and its end to the Trade Register (5:18), then the dissolution once assets are distributed (6:5).
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Yhtiömiehellä on oikeus vaatia yhtiön purkamista, kun:
- Statutory fee
- EUR 200
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Selvitysmiehen on haettava julkinen haaste yhtiön velkojille.
Every business in Åland Islands
VAT
- Standard rate
- 25.5%
Åland is outside the EU's VAT territory, but the Finnish Value Added Tax Act applies to businesses based there and a tax border governs trade with the EU VAT area.
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The general VAT rate 25.5% This rate is applied on most goods and services.
- Other rates
- 13.5% Groceries including food, beverages and food ingredients, animal feed, restaurant and meal services (not alcohol or tobacco)
- 10% Newspapers and magazines, print and electronic
- 0% Exports outside the EU and other zero-rated international sales
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2. Reduced VAT rate 13,5%
- Registration threshold
- EUR 20,000
turnover under the Value Added Tax Act; current calendar year and previous calendar year
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A seller is not liable to pay VAT if the turnover of the current calendar year and the previous calendar year, as referred to in the Value Added Tax Act, does not exceed EUR 20,000, and the seller has not registered for VAT voluntarily.
- Voluntary registration
- Yes
A seller whose turnover does not exceed EUR 20,000 and who has not registered for VAT voluntarily is not liable to pay VAT; a business below the threshold may therefore register voluntarily.
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A seller is not liable to pay VAT if the turnover of the current calendar year and the previous calendar year, as referred to in the Value Added Tax Act, does not exceed EUR 20,000, and the seller has not registered for VAT voluntarily.
- A foreign company
- See the note
Åland is outside the EU VAT territory, so goods moving between Åland and the EU VAT area are treated as exports and imports; the pages read do not state whether a supplier established outside Åland must register, from when, or whether a representative is needed.
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The province of the Åland Islands (hereinafter Åland) is not part of the EU’s VAT or excise duty territory.
- Returns filed
- Monthly
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File and pay your VAT every month. The due date is the 12 th of the second month after the reportable month.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names AX. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Limited partnership (kommandiittiyhtio, Ky / Kb)
- Identifier
- AX-LIMITED-PARTNERSHIPA form ISO 20275 does not list.