A partnership limited by shares is a hybrid between a partnership and a limited liability company. The capital and ownership of the company is divided between shareholders who have a limited liability and one or more partners who have full liability for the remainder of the company's debts. The partner(s) will usually direct the operations of the company while the shareholders are passive investors.
In Belgium and the Netherlands, this structure is known as Commanditaire vennootschap op aandelen (CommVA/CVA).[1]
In Denmark, this structure is known as Partnerselskab (or Kommanditaktieselskab).
In France and Luxembourg,[2] this structure is known as Société en commandite par actions (SCA).
In Germany, this structure is known as Kommanditgesellschaft auf Aktien (KGaA) and is not common.[3]
In Italy, this structure is known as Società in accomandita per azioni (s.a.p.a).
In Iceland, this structure is known as Samlagshlutafélag (slhf.).
In Poland, this structure is known as spółka komandytowo-akcyjna (S.K.A.).
In Spain, this structure is known as sociedad comanditaria por acciones (SCA).
In Portugal, this structure is known as sociedade em comandita por acções.
Referencesedit
^Michael Johannes Oltmanns (1998), European company structures, p. 22
^Partnership limited by shares (SCA), Guichet.lu, 2019-07-31
^Marco Ardizzoni (2005), German tax and business law
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partnership, limited, shares, partnership, limited, shares, hybrid, between, partnership, limited, liability, company, capital, ownership, company, divided, between, shareholders, have, limited, liability, more, partners, have, full, liability, remainder, comp. A partnership limited by shares is a hybrid between a partnership and a limited liability company The capital and ownership of the company is divided between shareholders who have a limited liability and one or more partners who have full liability for the remainder of the company s debts The partner s will usually direct the operations of the company while the shareholders are passive investors In Belgium and the Netherlands this structure is known as Commanditaire vennootschap op aandelen CommVA CVA 1 In Denmark this structure is known as Partnerselskab or Kommanditaktieselskab In France and Luxembourg 2 this structure is known as Societe en commandite par actions SCA In Germany this structure is known as Kommanditgesellschaft auf Aktien KGaA and is not common 3 In Italy this structure is known as Societa in accomandita per azioni s a p a In Iceland this structure is known as Samlagshlutafelag slhf In Poland this structure is known as spolka komandytowo akcyjna S K A In Spain this structure is known as sociedad comanditaria por acciones SCA In Portugal this structure is known as sociedade em comandita por accoes References edit Michael Johannes Oltmanns 1998 European company structures p 22 Partnership limited by shares SCA Guichet lu 2019 07 31 Marco Ardizzoni 2005 German tax and business law nbsp This management related article is a stub You can help Wikipedia by expanding it vte nbsp This law related article is a stub You can help Wikipedia by expanding it vte Retrieved from https en wikipedia org w index php title Partnership limited by shares amp oldid 1223005691, wikipedia, wiki, book, books, library,
