Social enterprise

What it is 

This is not a type all of its own, but constitutes a "special status" that can apply to the above-mentioned entities (associations, foundations, committees) and also to for-profit or mutual companies (e.g. cooperatives).

It can be used for performance of the following activities of social benefit:

  • Social assistance 
  • Health care and social care 
  • Education
  • Environmental protection 
  • Protection of cultural heritage 
  • University training 
  • Non-formal training 
  • Social tourism 
  • Services provided to social enterprises by bodies more than 70% composed of organisations engaged in social enterprise. 

There is a partial limitation of capital liability of the participants even when under the corporate form used there would normally be unlimited personal liability of such persons (partnerships). Up to 50% of the workforce may be volunteers.