Taxation of large companies

To be considered a large company, the company’s or group’s net sales must exceed €100 million. Normally, a large company’s business activities are international. Additionally, all listed companies, banks and insurance companies operating in Finland as well as taxpayers registered for tonnage tax are large companies.

Minimum tax rate for large-scale groups (OECD Pillar Two)

Pillar Two is about a new minimum tax for large-scale corporate groups. The tax aims to ensure that at least a minimum tax level is applied around the world.

Minimum tax rate for large-scale groups (OECD Pillar Two)

Country-by-country reporting

Country-by-country reporting on taxation concerns multinational groups whose consolidated turnover is at least €750 million.

Country-by-country reporting

Financial sector

This section contains information for operators in the financial sector, such as account operators, intermediaries, insurance companies and investment companies.

Financial sector

Contact information and services Transfer pricing

Page last updated 12/20/2024

Taxation of large companies

Minimum tax rate for large-scale groups (OECD Pillar Two)

Country-by-country reporting

Financial sector

Electronic tax mail

Detailed guidance

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