Guidance

Who has the obligation to file the Annual Return

The partnerships who have an obligation to draw up and file with the Registrar of Companies annual returns are the partnerships whose sole or all general partners are:

• companies with limited liability, established in accordance with the Companies Law;
• “companies of a member state of the European Union” as this is defined in accordance with section 2 of the Companies Law;
• companies established in third countries, which have the respective legal form of a company described in (a) or (b) above;
• partnerships which have been established in accordance with the General and Limited Partnership and Business Names Law;
• partnerships and private companies of another member state of the European Union, whose legal form is included in the following list: 

1. in Germany: die offene Handelsgesellschaft, die Kommanditgesellschafdie ;
2. in Belgium: la société en nom collectif/de vennootschap onder firma, la société en commandite simple/de gewone commanditaire vennootschap ;
3. in Denmark: interessentskaber, kommanditselskaber ;
4. in France : la société en nom collectif, la société en commandite simple ;
5. in Greece : Ελλάδα: η ομόρρυθμος εταιρεία, η ετερόρρυθμος εταιρεία;
6. in Spain : sociedad colectiva, sociedad en comandita simple;
7. in Ireland : partnerships, limited partnerships, unlimited companies;
8. in Italy : la società in nome collettivo, la società in accomandita semplice ;
9. in Luxembourg : la société en nom collectif, la société en commandite simple ;
10. in the Netherlands : de vennootschap onder firma, de commanditaire vennoootschap ;
11. in Portugal : sociedade en nome colectivo, sociedade em comandita simple;
12. in the United Kingdom : partnerships, limited partnerships, unlimited companies;
13. in Austria : die offene Handelsgesellschaft, die Komanditgesellschaft;
14. in Finland : avoin yhtiö/öppet bolag, kommandiittiiyhtiö/ kommanditbolag;
15. in Sweden : handelsbolag, kommanditbolag;
16. in the Czech Republic : veřejná obchodni společnost, komanditni společnost, družstvo;
17. in Estonia : täisühing, usaldusühing;
18. in Latvia: pilnsabiedrība, komanditsabiedrība;
19. in Lithuania : tikrosios ūkinés bendrijos, komanditinès ūkinès bendrijos;
20. in Hungary: közkereseti társaság, betéti társaság, közös vállatat, egyesülés;
21. in Malta: Soċjeta f’isem kollettiv jew soċjeta in akkomandita, bil-kapital li mhux maqsum fazzjonijiet meta s-soċji kollha li ghandhom responsabbilita' llimitata huma soċjetajiet tat-tip deskritt f’sub paragrafu 1- Partnership en nom collectif or partnership en commandite with capital that is not divided into shares, when all the partners with unlimited liability are partnerships;
22. in Poland: spólka jawna, spólka komandytowa;
23. in Slovenia: družba z neomejeno odgovornostjo, komanditna družba;
24. in Slovakia: verejná obchodná spoločnost', komanditná spoločnost';
25. in Bulgaria: събирателно дружество, командитно дружество;
26. in Romania: societate în nume colectiv, societate în comandită simplă;
27. in Croatia: javno trgovačko društvo, komanditno društvo, gospodarsko interesno udruženje;