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[r]" accesskey="r"><span>Recente wijzigingen</span></a></li><li id="n-newpages" class="mw-list-item"><a href="/wiki/Speciaal:NieuwePaginas"><span>Nieuwe artikelen</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Speciaal:Willekeurig" title="Een willekeurige pagina bekijken [x]" accesskey="x"><span>Willekeurige pagina</span></a></li><li id="n-specialpages" class="mw-list-item"><a href="/wiki/Speciaal:SpecialePaginas"><span>Speciale pagina's</span></a></li> </ul> </div> </div> <div id="p-navigation2" class="vector-menu mw-portlet mw-portlet-navigation2" > <div class="vector-menu-heading"> Informatie </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-portal" class="mw-list-item"><a href="/wiki/Portaal:Gebruikersportaal" title="Informatie over het project: wat u kunt doen, waar u dingen kunt vinden"><span>Gebruikersportaal</span></a></li><li id="n-Snelcursus" class="mw-list-item"><a href="/wiki/Wikipedia:Snelcursus"><span>Snelcursus</span></a></li><li id="n-help" class="mw-list-item"><a href="/wiki/Portaal:Hulp_en_beheer" title="Hulpinformatie over deze wiki"><span>Hulp en contact</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Hoofdpagina" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="de vrije encyclopedie" src="/static/images/mobile/copyright/wikipedia-tagline-nl.svg" width="120" height="13" style="width: 7.5em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Speciaal:Zoeken" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Doorzoek Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Zoeken</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Doorzoek Wikipedia" aria-label="Doorzoek Wikipedia" autocapitalize="sentences" title="Doorzoek Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Speciaal:Zoeken"> </div> <button class="cdx-button cdx-search-input__end-button">Zoeken</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Persoonlijke hulpmiddelen"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Uiterlijk"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="De lettergrootte, breedte en kleur van de pagina wijzigen" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Uiterlijk" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Uiterlijk</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=nl.wikipedia.org&uselang=nl" class=""><span>Doneren</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Speciaal:GebruikerAanmaken&returnto=Rechtsvorm" title="Registreer u vooral en meld u aan. Dit is echter niet verplicht." class=""><span>Account aanmaken</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Speciaal:Aanmelden&returnto=Rechtsvorm" title="U wordt van harte uitgenodigd om aan te melden, maar dit is niet verplicht [o]" accesskey="o" class=""><span>Aanmelden</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Meer opties" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Persoonlijke hulpmiddelen" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Persoonlijke hulpmiddelen</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="Gebruikersmenu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=nl.wikipedia.org&uselang=nl"><span>Doneren</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Speciaal:GebruikerAanmaken&returnto=Rechtsvorm" title="Registreer u vooral en meld u aan. Dit is echter niet verplicht."><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Account aanmaken</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Speciaal:Aanmelden&returnto=Rechtsvorm" title="U wordt van harte uitgenodigd om aan te melden, maar dit is niet verplicht [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Aanmelden</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pagina's voor uitgelogde redacteuren <a href="/wiki/Help:Inleiding" aria-label="Meer leren over bewerken"><span>meer lezen</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Speciaal:MijnBijdragen" title="Bijdragen IP-adres [y]" accesskey="y"><span>Bijdragen</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Speciaal:MijnOverleg" title="Overlegpagina van de anonieme gebruiker van dit IP-adres [n]" accesskey="n"><span>Overleg</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Inhoud" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Inhoud</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">naar zijbalk verplaatsen</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">verbergen</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Top</div> </a> </li> <li id="toc-Aspecten" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Aspecten"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Aspecten</span> </div> </a> <ul id="toc-Aspecten-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-België" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#België"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>België</span> </div> </a> <ul id="toc-België-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Nederland" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Nederland"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Nederland</span> </div> </a> <ul id="toc-Nederland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Buitenlandse_ondernemingsvormen" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Buitenlandse_ondernemingsvormen"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Buitenlandse ondernemingsvormen</span> </div> </a> <button aria-controls="toc-Buitenlandse_ondernemingsvormen-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Buitenlandse ondernemingsvormen-subkopje inklappen</span> </button> <ul id="toc-Buitenlandse_ondernemingsvormen-sublist" class="vector-toc-list"> <li id="toc-Duitsland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Duitsland"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Duitsland</span> </div> </a> <ul id="toc-Duitsland-sublist" class="vector-toc-list"> <li id="toc-Met_rechtspersoonlijkheid" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Met_rechtspersoonlijkheid"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.1</span> <span>Met rechtspersoonlijkheid</span> </div> </a> <ul id="toc-Met_rechtspersoonlijkheid-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Zonder_rechtspersoonlijkheid" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Zonder_rechtspersoonlijkheid"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1.2</span> <span>Zonder rechtspersoonlijkheid</span> </div> </a> <ul id="toc-Zonder_rechtspersoonlijkheid-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Angelsaksische_landen" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Angelsaksische_landen"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Angelsaksische landen</span> </div> </a> <ul id="toc-Angelsaksische_landen-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Zie_ook" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Zie_ook"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Zie ook</span> </div> </a> <ul id="toc-Zie_ook-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Externe_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Externe_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Externe links</span> </div> </a> <ul id="toc-Externe_links-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Referenties" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Referenties"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Referenties</span> </div> </a> <ul id="toc-Referenties-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav 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id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Rechtsvorm</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Ga naar een artikel in een andere taal. Beschikbaar in 14 talen" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-14" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">14 talen</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-bar mw-list-item"><a href="https://bar.wikipedia.org/wiki/Rechtsform" title="Rechtsform – Beiers" lang="bar" hreflang="bar" data-title="Rechtsform" data-language-autonym="Boarisch" data-language-local-name="Beiers" class="interlanguage-link-target"><span>Boarisch</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Pr%C3%A1vn%C3%AD_forma" title="Právní forma – Tsjechisch" lang="cs" hreflang="cs" data-title="Právní forma" data-language-autonym="Čeština" data-language-local-name="Tsjechisch" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Rechtsform" title="Rechtsform – Duits" lang="de" hreflang="de" data-title="Rechtsform" data-language-autonym="Deutsch" data-language-local-name="Duits" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Yhteis%C3%B6muoto" title="Yhteisömuoto – Fins" lang="fi" hreflang="fi" data-title="Yhteisömuoto" data-language-autonym="Suomi" data-language-local-name="Fins" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Forme_juridique" title="Forme juridique – Frans" lang="fr" hreflang="fr" data-title="Forme juridique" data-language-autonym="Français" data-language-local-name="Frans" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ku mw-list-item"><a href="https://ku.wikipedia.org/wiki/Forma_dadr%C3%AAs%C3%AE" title="Forma dadrêsî – Koerdisch" lang="ku" hreflang="ku" data-title="Forma dadrêsî" data-language-autonym="Kurdî" data-language-local-name="Koerdisch" class="interlanguage-link-target"><span>Kurdî</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Rechtsform" title="Rechtsform – Luxemburgs" lang="lb" hreflang="lb" data-title="Rechtsform" data-language-autonym="Lëtzebuergesch" data-language-local-name="Luxemburgs" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Organizacin%C4%97-teisin%C4%97_forma" title="Organizacinė-teisinė forma – Litouws" lang="lt" hreflang="lt" data-title="Organizacinė-teisinė forma" data-language-autonym="Lietuvių" data-language-local-name="Litouws" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Forma_prawna" title="Forma prawna – Pools" lang="pl" hreflang="pl" data-title="Forma prawna" data-language-autonym="Polski" data-language-local-name="Pools" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Natureza_jur%C3%ADdica" title="Natureza jurídica – Portugees" lang="pt" hreflang="pt" data-title="Natureza jurídica" data-language-autonym="Português" data-language-local-name="Portugees" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9E%D1%80%D0%B3%D0%B0%D0%BD%D0%B8%D0%B7%D0%B0%D1%86%D0%B8%D0%BE%D0%BD%D0%BD%D0%BE-%D0%BF%D1%80%D0%B0%D0%B2%D0%BE%D0%B2%D0%B0%D1%8F_%D1%84%D0%BE%D1%80%D0%BC%D0%B0" title="Организационно-правовая форма – Russisch" lang="ru" hreflang="ru" data-title="Организационно-правовая форма" data-language-autonym="Русский" data-language-local-name="Russisch" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Pr%C3%A1vna_forma" title="Právna forma – Slowaaks" lang="sk" hreflang="sk" data-title="Právna forma" data-language-autonym="Slovenčina" data-language-local-name="Slowaaks" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Juridisk_form" title="Juridisk form – Zweeds" lang="sv" hreflang="sv" data-title="Juridisk form" data-language-autonym="Svenska" data-language-local-name="Zweeds" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9E%D1%80%D0%B3%D0%B0%D0%BD%D1%96%D0%B7%D0%B0%D1%86%D1%96%D0%B9%D0%BD%D0%BE-%D0%BF%D1%80%D0%B0%D0%B2%D0%BE%D0%B2%D0%B0_%D1%84%D0%BE%D1%80%D0%BC%D0%B0_%D0%B3%D0%BE%D1%81%D0%BF%D0%BE%D0%B4%D0%B0%D1%80%D1%8E%D0%B2%D0%B0%D0%BD%D0%BD%D1%8F" title="Організаційно-правова форма господарювання – Oekraïens" lang="uk" hreflang="uk" data-title="Організаційно-правова форма господарювання" data-language-autonym="Українська" data-language-local-name="Oekraïens" class="interlanguage-link-target"><span>Українська</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q10541491#sitelinks-wikipedia" title="Taalkoppelingen 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href="/w/index.php?title=Rechtsvorm&printable=yes" title="Printvriendelijke versie van deze pagina [p]" accesskey="p"><span>Afdrukversie</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In andere projecten </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q10541491" title="Koppeling naar item in verbonden gegevensrepository [g]" accesskey="g"><span>Wikidata-item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Paginahulpmiddelen"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Uiterlijk"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Uiterlijk</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">naar zijbalk verplaatsen</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">verbergen</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Uit Wikipedia, de vrije encyclopedie</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="nl" dir="ltr"><p>De <b>rechtsvorm</b> of <b>ondernemingsvorm</b> van een <a href="/wiki/Bedrijf" title="Bedrijf">bedrijf</a> of <a href="/wiki/Organisatie" title="Organisatie">organisatie</a> is de juridische vorm waarin deze is gegoten. </p><p>De eenvoudigste bedrijfsvorm is de <a href="/wiki/Eenmanszaak" title="Eenmanszaak">eenmanszaak</a>. Bij de eenmanszaak is de eigenaar van de zaak ook de bestuurder en is de <a href="/wiki/Winst_(onderneming)" title="Winst (onderneming)">winst</a> of het <a href="/wiki/Verlies_(onderneming)" title="Verlies (onderneming)">verlies</a> van de onderneming gelijk aan de winst of het verlies van de ondernemer. Bij complexere rechtsvormen is er een groter verschil tussen de onderneming en de eigenaren of bestuurders van die onderneming. </p><p>De wetgeving in elk land bepaalt welke rechtsvormen er in de bedrijfsvoering mogelijk zijn. Toch zullen in de afzonderlijke vormen opvallende gelijkenissen voorkomen, daar de handel steeds internationaler van karakter wordt. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Aspecten">Aspecten</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=1" title="Bewerk dit kopje: Aspecten" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rechtsvorm&action=edit&section=1" title="De broncode bewerken van de sectie: Aspecten"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Als iemand een bedrijf op wil richten, kunnen de volgende aspecten een rol spelen bij de keuze van de rechtsvorm: </p> <ul><li>verplichting om een kapitaal te storten bij oprichting (bijvoorbeeld voor een nv)</li> <li>kosten van oprichting (<a href="/wiki/Notaris" title="Notaris">notaris</a>-kosten en dergelijke)</li> <li>mogelijkheid om verdeling van zeggenschap te regelen</li> <li>verplichting om <a href="/wiki/Jaarverslag" title="Jaarverslag">jaarverslagen</a> te publiceren</li> <li><a href="/wiki/Belasting_(fiscaal)" title="Belasting (fiscaal)">fiscale</a> aspecten, (bijvoorbeeld bij een bv of nv moet <a href="/wiki/Vennootschapsbelasting" title="Vennootschapsbelasting">vennootschapsbelasting</a> betaald worden)</li></ul> <div class="mw-heading mw-heading2"><h2 id="België"><span id="Belgi.C3.AB"></span>België</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=2" title="Bewerk dit kopje: België" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rechtsvorm&action=edit&section=2" title="De broncode bewerken van de sectie: België"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Eenmanszaak" title="Eenmanszaak">eenmanszaak</a></li> <li>de verschillende vennootschapsvormen, opgenoemd in het <a href="/wiki/Wetboek_van_Vennootschappen_en_Verenigingen" title="Wetboek van Vennootschappen en Verenigingen">Wetboek van Vennootschappen en Verenigingen</a>, sommige met <a href="/wiki/Rechtspersoon" title="Rechtspersoon">rechtspersoonlijkheid</a>, andere zonder. Zie het artikel over <a href="/wiki/Vennootschap" title="Vennootschap">vennootschappen</a>.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Nederland">Nederland</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=3" title="Bewerk dit kopje: Nederland" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rechtsvorm&action=edit&section=3" title="De broncode bewerken van de sectie: Nederland"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Zonder <a href="/wiki/Rechtspersoon" title="Rechtspersoon">rechtspersoonlijkheid</a> zijn onder meer: </p> <ul><li>eenmanszaak (ez)</li> <li><a href="/wiki/Maatschap" title="Maatschap">maatschap</a> (mts)</li> <li><a href="/wiki/Vennootschap_onder_firma" title="Vennootschap onder firma">vennootschap onder firma</a> (vof), met als speciale vorm de <a href="/wiki/Man/vrouw-firma" title="Man/vrouw-firma">man/vrouw-firma</a></li> <li><a href="/wiki/Commanditaire_vennootschap" title="Commanditaire vennootschap">commanditaire vennootschap</a> (cv)</li> <li><a href="/wiki/Rederij" title="Rederij">rederij</a></li></ul> <p>De vennootschap onder firma en de commanditaire vennootschap hebben in België wél rechtspersoonlijkheid. </p><p>Met <a href="/wiki/Rechtspersoon" title="Rechtspersoon">rechtspersoonlijkheid</a> kent Nederland de volgende rechtsvormen </p> <ul><li><a href="/wiki/Besloten_vennootschap" title="Besloten vennootschap">besloten vennootschap</a> (bv)</li> <li><a href="/wiki/Naamloze_vennootschap" title="Naamloze vennootschap">naamloze vennootschap</a> (nv)</li> <li><a href="/wiki/Vereniging_(rechtspersoon)" class="mw-redirect" title="Vereniging (rechtspersoon)">vereniging</a> <ul><li><a href="/wiki/Vereniging_van_eigenaars" title="Vereniging van eigenaars">vereniging van eigenaars</a> (vve)</li></ul></li> <li><a href="/wiki/Stichting" title="Stichting">stichting</a></li> <li><a href="/wiki/Co%C3%B6peratie" title="Coöperatie">coöperatie</a> (met beperkte, uitgesloten of wettelijke aansprakelijkheid)</li> <li><a href="/wiki/Onderlinge_waarborgmaatschappij" title="Onderlinge waarborgmaatschappij">onderlinge waarborgmaatschappij</a> (met beperkte, uitgesloten of wettelijke aansprakelijkheid)</li> <li><a href="/wiki/Kerkgenootschap" title="Kerkgenootschap">kerkgenootschap</a></li></ul> <p>Voor ieder van de types gelden bepaalde rechten en plichten. In de wet is bijvoorbeeld de aansprakelijkheid vastgelegd en het al dan niet verplicht zijn de <a href="/wiki/Jaarverslag" title="Jaarverslag">jaarresultaten</a> te publiceren. </p> <div class="mw-heading mw-heading2"><h2 id="Buitenlandse_ondernemingsvormen">Buitenlandse ondernemingsvormen</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=4" title="Bewerk dit kopje: Buitenlandse ondernemingsvormen" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rechtsvorm&action=edit&section=4" title="De broncode bewerken van de sectie: Buitenlandse ondernemingsvormen"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Duitsland">Duitsland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=5" title="Bewerk dit kopje: Duitsland" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rechtsvorm&action=edit&section=5" title="De broncode bewerken van de sectie: Duitsland"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Met_rechtspersoonlijkheid">Met rechtspersoonlijkheid</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=6" title="Bewerk dit kopje: Met rechtspersoonlijkheid" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Rechtsvorm&action=edit&section=6" title="De broncode bewerken van de sectie: Met rechtspersoonlijkheid"><span>brontekst bewerken</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><i>Eingetragener Verein</i> (e.V.)</li> <li><i>Versicherungsverein auf Gegenseitigkeit</i></li> <li><i>Gemeinnützige Gesellschaft mit beschränkter Haftung</i> (gGmbH)</li> <li><i><a href="/wiki/Gesellschaft_mit_beschr%C3%A4nkter_Haftung" title="Gesellschaft mit beschränkter Haftung">Gesellschaft mit beschränkter Haftung</a></i> (GmbH)</li> <li><i>Aktiengesellschaft</i> (AG)</li> <li><i>Eingetragene Genossenschaft</i> (eG)</li> <li><i>Stiftung des privaten Rechts</i></li></ul> <div class="mw-heading mw-heading4"><h4 id="Zonder_rechtspersoonlijkheid">Zonder rechtspersoonlijkheid</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Rechtsvorm&veaction=edit&section=7" title="Bewerk dit kopje: Zonder rechtspersoonlijkheid" class="mw-editsection-visualeditor"><span>bewerken</span></a><span class="mw-editsection-divider"> | </span><a 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type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Rechtsvorm","url":"https:\/\/nl.wikipedia.org\/wiki\/Rechtsvorm","sameAs":"http:\/\/www.wikidata.org\/entity\/Q10541491","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q10541491","author":{"@type":"Organization","name":"Bijdragers aan Wikimedia-projecten"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2003-05-10T18:50:10Z","dateModified":"2024-11-11T21:35:55Z","headline":"wettelijke vorm van een organisatie of bedrijf"}</script> </body> </html>