Updated Version - Entity Legal Form Code List (ELF)

Updated Version - Entity Legal Form Code List (ELF)

By Global Legal Entity Identifer Foundation


GLEIF published the new version (v1.2) of the Entity Legal Form Code List (ISO standard 20275) and an overview of all changes compared to the initial version of the list.

Please find the relevant files for download at:


Compared to the previous version of the ELF Code list (v1.1), the following main changes are incorporated:

  • 71 new jurisdictions added with all available legal forms;
  • Additionally, all French legal forms are also to be used for 7 French overseas territories (French Guiana, Guadeloupe, Martinique, Mayotte, Réunion, Saint Barthélemy and Saint Martin);
  • Additions of legal forms in jurisdictions already covered.
  • Modifications in several countries, such as corrections of typos and country subdivision codes; addition and deletion of abbreviations.
  • Deletions of codes.

The ELF Code List is based on the ISO standard 20275 ‘Financial Services – Entity Legal Forms (ELF)’. The ELF code is an alpha-numeric code of four characters from the basic Latin character set. Its aim is to enable legal forms within jurisdictions to be codified and thus facilitate the classification of legal entities according to their legal form.


The current version of the code list, published and made available by Global Legal Entity Identifier Foundation (GLEIF) has been released in June 2020 and lists more than 3,100 entity legal forms across more than 160 jurisdictions. The list contains legal forms/types in their native language, such as limited liability companies (Ltd), Gesellschaft mit beschränkter Haftung (GmbH) or Société Anonyme (SA). The ELF Code List assigns a unique code to each entity legal form.


 For more background information, please refer to this GLEIF web page:


Interested parties who wish to suggest an entity legal form to be included in the ELF Code List, are invited to email to elf@gleif.org.