有限責任合夥公司Limited Liability Partnership (LLP)

定義Definition:
是一個獨立法人，可保護所有一般 合夥人。通常適用於專業人士。與LLC法律責任相似，但又像合夥公司一樣不需直接付公司稅。
A separate legal entity, an LLP provides liability protection for all general partners as well as management rights in the business. Most commonly used in professional practices, an LLP offers, in most cases, the same limited liability enjoyed by a corporation, but at the same time it is a flow-through entity.


優點Advantages:
一個獨立法人，且有限合夥人對所投資金額負責，不需負其他責任。每個合夥人所得之公司利潤可直接申報個人稅。
LLP’s provide a legal structure to the establishment of the business. From a capital investment standpoint, limited partners are shielded from the liability in that their liability is dependent upon the amount of capital invested. In addition, dividends distributed to all partners are reported on the partners’ personal income tax return.

有限責任合夥公司協議不需註明到期日期。
As in any partnership, a LLP must draft a partnership agreement, which governs how the business is operated. There is no requirement to set a termination date of the partnership agreement.

因是一個獨立法人，有限合夥公司可擁有財產、告人、或被告。
As a separate legal entity, LLP’s may own property, sue, and be sued in LLP’s name.


缺點Disadvantages:

因是一個獨立法人，有限責任合夥公司比一般 合夥公司需更多法律文件。
Since a LLP is a legal entity, the formation of a LLP requires more legal documentation than in a general partnership.

公司隨擁有任何一合夥人離開而自動結束。
If a LLP drops or loses a partner, the business is automatically deemed dissolved.