This is what the costs look like for the same company forms in the Nordic countries, and in addition to the existence of different levels of share capital there are various registration costs that vary between different types of companies and even between different countries.

Finland and its various forms.
Julkinen Osakeyhtiö (OYJ)
(ABP) Public limited company for listed companies with a minimum capital of 80,000 Euro.

Osakeyhtiö (LTD)
In private limited companies, the minimum share capital is 2,500 Euro. The owners have no personal responsibility for the company's finances and may be established by one or more persons. At least one of the limited company founders must be a resident or, if the founder is a legal person, have his domicile within the EES area.

Avoin Yhtiö (AY)
A general partnership that requires at least two founders. At least one of the partners in a general partnership must be a resident or, if the company man is a legal person, have his domicile within the EEA. No monetary input is required, labor input is enough.

Kommandiittiyhtiö (Ky.)
Limited partnership. Shall be founded by at least two people, including that at least one shall be the general partner. At least one of the responsible partners in a limited partnership must be a resident or, if the company man is a legal person, have his domicile within the EES area.

Yksityinen elinkeinonharjoittaja (Tmi)
Private entrepreneur. An individual who has his place of residence in the EEA can operate as a private entrepreneur in Finland. The law makes no provision for business owners minimum capital.

Osuuskunta (OSK)
A corporate team that shall have a minimum of three founders. The founders may be persons or corporations, foundations and other legal entities. Also, foreigners can establish co-operatives. The founders shall become members of the cooperative team. The corporate team's founder decides the operation amount. The amounts should be mutually equal.

Norway and its various corporation forms
Aksjeselkap (AS)
Limited company. Minimum share capital is 100,000 Nkr for private limited companies and 1,000 000 Nkr for public limited companies. The owners have limited responsibility.

Ansvarlige selskaper
Partnerships. Solidary and personal responsibility.

Enkeltmansforetak
Sole proprietorship. Personal responsibility.

Limited partnership
At least one with personal responsibility and one with limited responsibilty.


Denmark and its various company forms
Aktieselskab (A/S)
Limited companies, one or more partners. The minimum share capital is 500,000 DKK. No personal responsibility.

Anpartsselskab (APS)
Limited company, one or more partners. The minimum share capital is 125,000 DKK.

Branch/filial
Foreign limited company, "anpartsselskab" or limited partnerships.
Security of at least 125 000 DKK in the parent company. A director must be a resident in Denmark or the country where the foreign principal company is located.

Joint venture
Agreement between two or more parties and may be organized as an A/S, a ApS, where the parties are shareholders or as an I/S in which the parties are joint owners. No one has controlling interest in a joint venture, but the controlling influence is practiced by the owner of the community by appointment.

Enkeltmandsfirma
Sole proprietorship. Personal responsibility. Registration is voluntary.

Interessentskab (I/S)
Partnerships, at least two partners with personal and
joint liability.

Kommanditselskaber (K/S)
Limited partnership. At least one partner with limited liability, and at least one member with responsibility for capital return.



                                                                                     Cecilia Helland