Legal person

A legal arrangement through which an organisation is recognised as a legal subject with legal rights and obligations similar to a natural person.

A legal person may act as a natural person in legal proceedings, i.e. have possessions and debts, enter into contracts, initiate legal proceedings or be brought before a court.

This legal form comprises:

- Private companies
- Public companies
- Associations
- Foundations
- Cooperative societies
- Mutual insurance companies
- Government bodies (central government, provincial government, municipality)
- Legal forms of foreign enterprises
- European Economic Interest Grouping (EEIG)
- Special-purpose assets
- Collective investment funds (FGR)
- Churches
- Foreign legal forms