TMEP / Foreign Entity Appendix
Appendix D – Foreign Entity Appendix
This table lists common abbreviations for entity designations used by various foreign countries to identify legal commercial entities. The appendix also includes a description of the foreign designation and, in some cases, the equivalent United States entity. See TMEP §803.03(i) for further information.
Note re Canada: Canadian entities may be organized under either national or provincial laws. Therefore, if the applicant is organized under the laws of a Canadian province, entity designations such as “corporation of Ontario,” “corporation of Quebec,” “company of British Columbia,” etc. are acceptable. Id.
Abbr. |
Country |
Description |
---|---|---|
A. en P. |
Mexico |
Asociación en Participación. Joint venture. |
AB |
Sweden |
Aktiebolag. Joint Stock Company, equivalent to a corporation. |
A.C. |
Mexico |
Asociación Civil. Civil Association of a non-commercial nature. |
ACE |
Portugal |
Agrupamento Complementar de Empresas. Association of businesses. |
AD |
Bulgaria |
Aktsionerno Druzhestvo. Limited Liability Company. |
AE |
Greece |
Anonymos Etairia. Joint Stock Company, equivalent to a corporation. |
AG |
Austria |
Aktiengesellschaft. Joint Stock Company, equivalent to a corporation. |
AG |
Germany |
Aktiengesellschaft. Joint Stock Company, equivalent to a corporation. |
AG |
Switzerland |
Aktiengesellschaft. Joint Stock Company, equivalent to a corporation. |
AL |
Norway |
Andelslag. Cooperative society. |
AmbA |
Denmark |
Andelsselskab. Limited Liability Cooperative. |
ANS |
Norway |
Ansvarlig selskap. Trading partnership. |
Anstalt |
Liechtenstein |
Anstalt. Establishment having attributes of a trust and a corporation. |
Apb |
Sweden |
Publikt Aktiebolag. Public Stock Corporation. |
ApS |
Denmark |
Anpartsselskab. Private Limited Company. |
ApS & Co. K/S |
Denmark |
Similar to a general partnership, but the entity with unlimited liability is a company (ApS) instead of an individual. |
AS |
Norway |
Aksjeselskap. Stock Company, equivalent to a corporation. |
A/S |
Denmark |
Aktieselskab. Public limited company. |
A.S. |
Czech Republic |
Akciova Spolecnost. Joint Stock Company, equivalent to a corporation. |
A.S. |
Estonia |
Aktsiaselts. Joint Stock Company, equivalent to a corporation. |
A.S. |
Slovakia |
Akciova Spolecnost. Joint Stock Company, equivalent to a corporation. |
A.S. |
Turkey |
Anonim Sirketi. Joint Stock Company, equivalent to a corporation. |
ASA |
Norway |
Allmennaksjeselskap. Public stock corporation. |
Association/ Associazione |
Switzerland/France/Italy |
Association. |
AVV |
Aruba |
Aruba Vrijgestelde Vennootschap. Aruba Exempt Company. |
BM or B.M. |
Israel |
Be’eravon Mugbal. Limited Company. |
BK or CC |
South Africa |
Beslote Korporasie. Close Corporation. |
Bt |
Hungary |
Betiti társaság. Limited Liability Partnership. |
B.V. |
Belgium |
Besloten Vennootschap. Limited Liability Company. |
B.V. |
Netherlands |
Besloten Vennootschap. Limited Liability Company. |
B.V. |
Netherlands Antilles |
Besloten Vennootschap. Limited Liability Company. |
BVBA |
Belgium |
Besloten Vennootschap met Beperkte Aansprakelijkheid. Flemish language equivalent of the SPRL — means that the company is a private limited company. |
CA |
Ecuador |
Compania Anonima. Public Limited Company. |
c.c.c. |
Wales |
Cwmni Cyfyngedig Cyhoeddus. Public Limited Company, Welsh language equivalent to PLC. |
Co. |
Commonwealth countries |
Company. Acceptable to identify entities that are equivalent or analogous to United States corporations or associations. |
C.V. |
Netherlands |
Commanditaire Vennootschap. Limited Partnership. |
CVA |
Belgium |
Commanditaire Vennootschap op Aandelen. Limited partnership, with shares. Flemish language equivalent to the French language SCA. |
CVoA |
Netherlands |
Commanditaire Vennootschap op Andelen. Limited Partnership, with shares. |
Cyf. |
Wales |
Cyfyngedig. Private Limited Company, Welsh language equivalent to Ltd. |
DA |
Norway |
Selskap med delt ansar. Limited Partnership. |
d.d. |
Croatia |
Dionicko Drustvo. Joint stock company. |
d.d. |
Slovenia |
Delniska Druzba. Stock company |
DI |
Italy/Switzerland |
Ditta individuale. Sole Proprietorship. |
d.n.o. |
Slovenia |
Druzba z neomejeno odgovornostjo. Partnership, all partners have unlimited liability. |
d.o.o. |
Croatia |
Drustvo s Ogranicenom Odgovornoscu. Limited Liability Company. |
d.o.o. |
Slovenia |
Druzba z Omejeno Odgovornostjo. Limited Liability Company. |
EE |
Greece |
Eterrorrythmos. Limited liability partnership. |
EEG |
Austria |
Eingetragene Erwerbsgesellschaft. Professional Partnership. |
EIRL |
Peru |
Empresa Individual de Responsabilidad Limitada. Personal business with limited liability. |
EG |
Switzerland |
Einfache Gesellschaft. Simple Partnership. |
ELP |
Bahamas |
Exempted Limited Partnership. Has one or more limited partners, and one general partner, which must be a resident of the Bahamas or a company incorporated in the Bahamas. |
EOOD |
Bulgaria |
Ednolichno Druzhestvo s Ogranichena Otgovornost. Limited liability company. |
EPE |
Greece |
Etairia periorismenis efthinis. Limited liability company. |
EURL |
France |
Entreprise Unipersonnelle à Responsabilité Limitée. Incorporated sole proprietorship with limited liability. |
e.V. |
Germany |
Eingetragener Verein. Non-profit society/association. |
Einzelfirma |
Germany/Switzerland |
Einzelfirma. Sole Proprietorship. |
Fondation/ Fondazione |
Switzerland/France/Italy |
Foundation. Foundation having some attributes of a corporation. |
GbR |
Germany |
Gesellschaft burgerlichen Rechts. Partnership without a legal name. |
GCV |
Belgium |
Gewone Commanditaire Vennootschap. Limited Partnership. Flemish language equivalent to the French language SCS. |
G.K. |
Japan |
Godo kaisha or Godokaisha. A variant of the American limited liability company. |
Gen |
Switzerland |
Genossenschaft. Cooperative Society. |
GesBR |
Austria |
Bürgerlich rechtliche Erwerbsgesellschaft. Joint venture. |
GesmbH |
Austria |
Gesellschaft mit beschränkter Haftung. Limited Liability Company. This abbreviation is only used in Austria (not Germany or Switzerland). |
GIE |
France |
Groupement d’intéret économique. Economic Grouping of Interest. Two or more persons or entities form an alliance with the goal of facilitating or developing economic activity of the members. |
GmbH & Co. KG |
Germany |
Limited partnership in which, typically, the sole general partner is a limited liability company. |
GmbH |
Austria |
Gesellschaft mit beschränkter Haftung. Limited Liability Company. |
GmbH |
Germany |
Gesellschaft mit beschränkter Haftung. Limited Liability Company. |
GmbH |
Switzerland |
Gesellschaft mit beschränkter Haftung. Limited Liability Company. |
GMK |
Japan |
Gomei Kaisha. Similar to an American general partnership. |
GSK |
Japan |
Goshi Kaisha or Goshikaisha. Similar to an American limited partnership. |
HB |
Sweden |
Handelsbolag. Trading Partnership. |
hf |
Iceland |
Hlutafelag. Limited liability company. |
I/S |
Denmark |
Interessentskab. General partnership. |
JSC |
China (except Macau and Hong Kong) |
Joint stock company or company limited by shares. |
j.t.d. |
Croatia |
Javno Trgovacko Drustvo. Unlimited liability company. |
KA/S |
Denmark |
Kommanditaktieselskab. Limited partnership with share capital. |
Kb |
Sweden |
Kommanditbolag. Limited partnership. |
KD |
Bulgaria |
Komanditno Drushestwo. Partnership. |
k.d. |
Croatia |
Komanditno Drustvo. Limited Partnership. |
k.d. |
Slovenia |
Komanditna Druzba. Limited Partnership |
KDA |
Bulgaria |
Komanditno drushestwo s akzii. Partnership with shares. |
k.d.d. |
Slovenia |
Komanditna delniska druzba. Limited Partnership with shares. |
KEG |
Austria |
Kommanditerwerbsgesellschaft. Limited Registered Partnership. |
Kft |
Hungary |
Korlátolt Felelősségű Társaság. Limited liability company. |
KG |
Austria |
Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change. |
KG |
Germany |
Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change. |
KG |
Switzerland |
Kommanditgesellschaft. A limited partnership under a legal name whose entity survives even though the partners might change. |
KGaA |
Germany |
Kommanditgesellschaft auf Aktien. Limited partnership with shares. |
K.K. |
Japan |
Kabushiki Kaisha. Joint Stock Company. |
Kkt |
Hungary |
Közkereseti Társaság. General Partnership. |
KolG |
Switzerland |
Kollektivgesellschaft. General Partnership. |
Kol. SrK |
Turkey |
Kollektiv Sirket. Unlimited liability partnership. |
Kom. SrK |
Turkey |
Komandit Sirket. Limited liability partnership. |
KommAG |
Switzerland |
Kommanditaktiengesellschaft.Partnership limited by shares. |
k.s. |
Czech Republic |
Komanditni Spolecnost. Limited partnership. |
K/S |
Denmark |
Kommanditselskab. Limited partnership. |
KS |
Norway |
Kommandittselskap. Limited partnership. |
Kv |
Hungary |
Közös vállalat. Joint Venture. |
Ky |
Finland |
Kommandiittiyhtiö. Limited Partnership. |
L.D.A. |
China (Macau) |
Limited liability company by quotas. |
L.D.A. |
Macau |
Limited liability company by quotas. |
Lda |
Portugal |
Sociedade por Quotas Limitada. Similar to an American Limited Liability Company. |
LDC |
Bahamas |
Limited Duration Company. A company, but it has a life of 30 years or less. |
Ltd. |
Commonwealth countries; China (sometimes appears as Co., Ltd.); Republic of Korea (South Korea) |
Limited Company or Limited Liability Company. A company in which the liability of the shareholders is limited. |
Ltda |
Brazil |
Sociedade por Quotas de Responsabilidade Limitada. Similar to a limited liability company. |
NV |
Netherlands |
Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. |
NV |
Belgium |
Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. |
NV |
Netherlands Antilles |
Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. |
NV |
Suriname |
Naamloze Vennootschap. Public limited liability company, equivalent to a corporation. |
OE |
Greece |
Omorrythmos. Partnership. |
OEG |
Austria |
Offene Erwerbsgesellschaft. Open Trading Partnership, General Registered Partnership or General Professional Partnership. |
OHG |
Austria |
Offene Handelsgesellschaft. Partnership. |
OHG |
Germany |
Offene Handelsgesellschaft. Partnership. |
OOD |
Bulgaria |
Druzhestvo s Ogranichena Otgovornost. Limited Liability Company. |
OAO |
Russian Federation |
Otkrytoe Aktsionernoe Obshchestvo. Joint Stock Company. |
OOO |
Russian Federation |
Obschestvo s ogranichennoy otveststvennostyu. Limited Liability Company. |
OÜ |
Estonia |
Osaühing. Private limited liability company. |
Oy |
Finland |
Osakeyhtiö. Private limited company. |
Oyj |
Finland |
Julkinen osakeyhtiö. Public limited company. |
P/L or Pty. Ltd. |
Australia |
Proprietary Limited Company. |
PC Ltd |
Australia |
Public Company Limited by Shares. |
PLC |
UK & Ireland |
Public Limited Company. |
PMA |
Indonesia |
Penanaman Modal Asing. Foreign joint venture company. |
PMDN |
Indonesia |
Penanaman Modal Dalam Negeri. Domestic Capital investment company. |
PrC |
Ireland |
Private Company limited by shares. |
Prp. Ltd. |
Botswana |
Private company limited by shares. |
PT |
Indonesia |
Perseroan Terbuka. Limited company. |
PT Tbk |
Indonesia |
Perseroan Terbatas, Terbuka. Stock corporation. |
Pty. |
Australia |
Proprietary Company. |
RI |
Switzerland |
Raison individuelle. Sole Proprietorship. |
RAS |
Estonia |
Riiklik Aktsiaselts. State (owned) Joint Stock company. |
Rt |
Hungary |
Részvénytársaság. Stock Company. |
S. de R.L. |
Mexico |
Sociedad de Responsabilidad Limitada. Limited Liability Company. |
S. en C. |
Colombia & Peru |
Sociedad en Comandita. Limited Partnership. |
S. en N.C. |
Mexico |
Sociedad en Nombre Colectivo. General Partnership. |
S/A |
Brazil |
Sociedade Anônima. Joint stock company, equivalent to a corporation. |
SA |
Argentina |
Sociedad Anonima. Joint stock company, equivalent to a corporation. |
SA |
Belgium |
Société Anonyme. Joint stock company, equivalent to a corporation. |
S.A. |
China (Macau) |
Limited liability company by shares. |
SA |
France |
Société Anonyme. Joint stock company, equivalent to a corporation. |
SA |
Ivory Coast |
Société Anonyme. Joint stock company, equivalent to a corporation. |
SA |
Luxembourg |
Société Anonyme. Joint stock company, equivalent to a corporation. |
S.A. |
Macau |
Limited liability company by shares. |
SA |
Mexico |
Sociedad Anónima. Joint stock company, equivalent to a corporation. |
SA |
Morocco |
Société Anonyme. Joint stock company, equivalent to a corporation. |
SA |
Poland |
Spółka Akcyjna. Joint stock company, equivalent to a corporation. |
SA |
Portugal |
Sociedad Anónima. Joint stock company, equivalent to a corporation. |
SA |
Romania |
Societate pe actiuni. Joint stock company, equivalent to a corporation. |
SA |
Spain |
Sociedad Anonima. Joint stock company, equivalent to a corporation. |
SA |
Switzerland |
Société anonyme or Società anonima. Joint stock company, equivalent to a corporation. |
S.A. |
Brazil |
Sociedade por Ações. Privately-held company. |
SA de CV |
Mexico |
Sociedad Anonima. Joint stock company, with variable capital, equivalent to a corporation. |
SAFI |
Uruguay |
Sociedad Anonima Financiera de Inversion. Offshore company. |
Sagl |
Switzerland |
Società a garanzia limitata. Limited Liability Company. |
S.A.I.C.A. |
Venezuela |
Sociedad Anónima Inscrita de Capital Abierto. Open Capital Company . |
SApA |
Italy/Switzerland |
Societa in Accomandita per Azioni. Partnership limited by shares. |
Sarl |
France |
Société à responsabilité limitée. Limited Liability Company. |
Sarl |
Luxembourg |
Société à Responsabilité Limitée. Limited Liability Company. |
Sàrl or SARL |
Switzerland |
Société à responsabilité limitée. Limited Liability Company. |
SAS |
France |
Société par Actions Simplifiée. Simplified Joint Stock Company, similar to a limited liability company. Note that ” societe par actions ” by itself is not an official French entity designation. |
SAS |
Italy |
Societá in Accomandita Semplice. Limited Partnership. |
S.C. |
China (Macau) |
Mixed liability company by shares. |
SC |
France/Switzerland |
Société en commandite. Partnership with limited and general partners. |
SC |
France |
Société civile. Partnership with full liability. |
S.C. |
Macau |
Mixed liability company by shares. |
SC |
Poland |
Spólka prawa cywilnego. Partnership with all partners having unlimited liability. |
SC |
Italy/Switzerland |
Societa cooperativa. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability. |
S.C. |
Spain |
Sociedad en Commandita. General Partnership. |
SC par action |
Switzerland |
Société en commandite par actions. Partnership limited by shares. |
S.C.A. |
China (Macau) |
Mixed liability company by shares. |
SCA |
France/Belgium/ Switzerland |
Société en commandite par actions. Limited partnership with share capital, occupies a position between a limited partnership and a corporation. |
S.C.A. |
Macau |
Mixed liability company by shares. |
SCA |
Romania |
Societate in còmandita pe actiuni. Limited liability partnership with shares. |
SCOP |
France |
Société cooperative et participative. Cooperative society. This type of entity may be incorporated with either limited or unlimited liability. |
Scoop |
Switzerland |
Société cooperative or Società cooperativa. Cooperative society. |
SCP |
Brazil |
Sociedade em Conta de Participacão. Partnership where there is one partner assumed responsible for running the business. |
SCS |
Belgium & France |
Société en Commandite Simple. A special partnership very similar to an American limited partnership |
S.C.S. |
Brazil |
Sociedade em Comandita Simples. Limited Partnership. |
SCS |
Mexico |
Sociedad en Comandita Simple. Limited Partnership. |
SCS |
Romania |
Societate in comandita simpla. Limited liability partnership. |
Sdn Bhd |
Malaysia |
Sendirian Berhad. Limited Liability Company. |
SE |
European Union |
Societas Europae. European Company. A Public Limited Company, equivalent to a corporation. |
SENC |
Luxembourg |
Société en Nom Collectif. General Partnership. |
SGPS |
Portugal |
Sociedade gestora de participações socialis. Holding Enterprise. |
SK |
Poland |
Spólka komandytowa. Limited liability partnership. |
SL |
Spain |
Sociedad de Responsabilidad Limitada. Limited liability company, may be identified as a joint stock company with limited liability. |
SLNE |
Spain |
Sociedad Limitada Nueva Empresa. Limited Liability New Business, a modified Limited Liability Company. |
SLU |
Spain |
Sociedad Limitada Unipersonal. Limited liability company with one shareholder. |
S.N.C. |
China (Macau) |
Unlimited liability company with two or more owners. |
SNC |
France/Switzerland |
Société en nom collectif. General Partnership. |
SNC |
Italy/Switzerland |
Società in Nome Collettivo. General Partnership. |
S.N.C. |
Macau |
Unlimited liability company with two or more owners. |
SNC |
Romania |
Societate in Nume Colectiv. General Partnership. |
SNC |
Spain |
Sociedad en Nombre Colectivo. General Partnership. |
SOPARFI |
Luxembourg |
Société de Participation Financière. Holding company. |
SP |
France |
Société en participation. Undisclosed partnership. |
SpA |
Italy |
Società per Azioni. Limited share company, or joint-stock company, equivalent to a corporation. |
spol s.r.o. |
Czech Republic |
Spolecnost S Rucenim Omezenym. Limited Liability Company. |
SPRL |
Belgium |
Société Privée à Responsabilité Limitée. French language equivalent to a private limited liability company. |
SRC |
Spain |
Sociedad Regular Colectiva. A regular collective company, similar to a partnership. |
Sp. z.o.o. |
Poland |
Spólka z ograniczona odpowiedzialnoscia. Limited liability company, privately-held. |
Srl |
Chile |
Sociedad de responsabilidad limitada. Limited Liability company. |
Srl |
Italy |
Società a Responsabilità Limitata. Limited liability (joint stock) company. |
Srl |
Romania |
Societate cu Raspundere Limitata. Limited-liability company, privately-held. |
SS |
Italy/Switzerland |
Società Semplice. Simple Partnership. |
SS |
Switzerland |
Société Simple. Simple Partnership |
Stiftung |
Germany/Switzerland |
Stiftung. Foundation having some attributes of a corporation. |
Stiftung |
Liechtenstein |
Stiftung. Trust. |
td |
Slovenia |
Tiha druzba. Sole proprietorship. |
TLS |
Turkey |
Türk Limited Şirketi. Private Limited Liability Company. |
UG (haftungsbeschränkt) |
Germany |
Unternehmergesellschaft (haftungsbeschränkt). Limited Liability Company. |
Verein |
Switzerland |
Verein. Association. |
VOF |
Netherlands |
Vennootschap onder firma. General partnership. |
v.o.s. |
Czech Rep |
Verejna Obchodni Spolecnost. General partnership. |
YK |
Japan |
Yugen Kaisha. Limited company, similar to an American closely held corporation. Abolished in 2006 and replaced with the Godo Kaisha . |
Yuhan Hoesa |
Republic of Korea (South Korea) |
Yuhan Hoesa. Equivalent to a limited liability company; may also be identified as a limited company or private limited company. |