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6B Tax return of business activities – corporation (3052e)

Use this form to file a business tax return for

  • limited-liability company and cooperative
  • non-mutual housing company
  • co-operative bank and savings bank
  • mutual insurance company and insurance association
  • pension trust
  • tax resident foreign organisation.

Foreign corporate entities and branches file form 6U.


File your tax return in MyTax

You can also file the return as a file via the service. The file is produced by your accounting software, if it offers such option. You must also file the required financial statements electronically.

When can I use a paper form?

You can file on paper only if there is a special reason (for example, if electronic filing is impossible due to technical difficulties). If you file on paper, you need not apply for a special permission, and the Tax Administration does not need to be notified of the reason in advance. The Tax Administration may ask for the reason in connection with tax control.

You can find the return address on the first page of the form.

Please notice when filling out the tax return

  • If you opt for sending the tax return by post, we recommend that you fill out the form on your computer before printing it out. It is important that you fill in the details clearly, because they are read by machine.
  • If you file the tax return on paper, the details on financial statements which are transmitted to the Trade Register must be stapled together with Form 63 as the cover page.
  • Whenever a corporate taxpayer has assets to report – even during the accounting periods when you booked no depreciation expenses or made no reserves – Form 62 is a mandatory enclosure. Complete any other enclosure forms if necessary.

The Tax Administration can use automated decision-making in the context of resolving tax matters. This means that a decision concerning your tax matter may be based on partial or full use of an automated decision-making system. Read more about automated decision-making at the Tax Administration (only in finnish).

Page last updated 3/1/2024