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Guidance
General guidance
Questions about filing and about applying the act on the minimum tax rate for large-scale groups can be sent by email to minimivero@vero.fi.
Advance ruling
An advance ruling can be requested by an entity that belongs to a group falling within the scope of the act on the minimum tax rate for large-scale groups.
An advance ruling can be requested on matters such as:
- the amount of top-up tax payable in Finland
- the calculation of an effective tax rate for a constituent entity or joint venture located in Finland
- the position of an entity, a permanent establishment or a foreign permanent establishment of a main entity located in Finland
- the location of an entity in Finland.
See instructions on how to apply for an advance ruling
Pre-emptive discussion
A pre-emptive discussion can be requested by an entity that belongs to a group falling within the scope of the act on the minimum tax rate for large-scale groups.