Foreign business in Finland – What are its tax liabilities in Finland?
Read instructions for foreign companies. Answer the questions to find out the tax liabilities of a limited liability foreign company in Finland.
These instructions are for foreign companies that are non-resident taxpayers in Finland. Due to the amendment to the act on income tax (Tuloverolaki 1535/1992) that entered into force on 1 January 2021, a foreign organisation whose place of effective management is located in Finland is considered a resident taxpayer in Finland. Read more about the place of effective management and a tax resident foreign organisation’s liability to pay taxes.
The liabilities of a foreign company depend on
- its business activity,
- its assets in Finland, and
- whether it has a permanent establishment in Finland.
Please answer the questions below to find out whether or not your company is likely to have a permanent establishment in Finland and what tax liabilities the company will have.
Please note that these instructions are part of the general guidance provided by the Finnish Tax Administration and are not binding in the implementation of taxation. You can receive a binding taxation decision by requesting an advance ruling subject to a charge.
Coming to Finland as an employee? Please read the following instructions: