Starting up business in Finland – foreign company
These instructions are for foreign companies that are non-resident taxpayers and are starting business operations in Finland. In order to conduct business, the company must be registered in Finland by submitting a start-up notification.
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.
If you are establishing a new company based in Finland, and not registering an existing foreign company to operate in Finland, see our guidance for establishing a company in Finland.
When you are bringing your business to Finland
1: Select YOUR START-UP NOTIFICATION
Select the start-up notification for the type of company you are establishing. The forms are available at ytj.fi.
- Y1 + Form 6204: foreign corporate entities
- Y2 + Form 6204: foreign business enterprises comparable to a Finnish general partnership or limited partnership
- Y3 + Form 6206: foreign self-employed individuals
- Remember to include any required attachments, such as a trade registration certificate from the company's country of tax residence or a copy of your contract agreement or employee leasing agreement.
2: ESTIMATE WHETHER YOU WILL HAVE A PERMANENT ESTABLISHMENT IN FINLAND
The Tax Administration examines the details submitted in the start-up notification and its enclosures, and estimates whether your company is likely to have a permanent establishment in Finland. No binding decision on the permanent establishment is made in this registration stage. The decision is made later, in connection with the tax assessment of your company's first year. Read more about permanent establishments
If you need a binding decision on whether or not your company has a permanent establishment in Finland at this stage, you can request an advance ruling on the matter. Advance rulings are subject to a fee.
3: ENTER YOUR COMPANY IN THE REQUIRED REGISTERS
- prepayment register (belonging to the prepayment register affects the advance collection of taxes during the income year)
- VAT register (for taxpayers liable to pay value-added tax)
- register of employers
- Whether or not your company has a permanent establishment in Finland may affect which registers you will need to enter. Please make sure to reserve enough time for the processing of your registrations.
4: FILE THE NOTIFICATION AND RECEIVE INSTRUCTIONS
After your company is entered in the Tax Administration's registers, you are liable to file reports and pay taxes and other contributions.
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