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This form is for reporting the profits of a permanent establishment located outside Finland. If the permanent establishment has been incorporated, this form is also for reporting its losses for the earlier years, to be added to the taxable income of the parent company (under the provisions of § 123 b, Income Tax Act, TVL).
You can also submit the information electronically by uploading a file to the Ilmoitin.fi e-service.
Send completed form to:
Finnish Tax Administration
OCR Service – Corporate
PO Box 200, FI-00052 VERO
Page last updated 3/12/2026