background image Types of Partnerships and Hybrid Entities Available for International Business / Structuring

Estonian law provides for two types of partnerships, i.e.

  • general partnership: Täisühing (TÜ); and
  • limited partnership: Usaldusühing (UÜ).

With regard to their tax treatment, general and limited partnerships are taxed as separate taxable entities, the distributions of which are deemed to be dividends.