6U Tax return of business activities Foreign corporate entity (3053e)

Form 6U is the main tax return form for foreign companies or entities and their Finnish branches. If you believe that you should be treated as having no permanent establishment in Finland, you must file Form 6U with Form 80 enclosed.

From 1.11.2017 corporations must file their income tax return electronically. This can be done in several ways:

  • Submit tax return data in the MyTax service (tax.fi/mytax).
  • Submit the file produced by your accounting software by using the Ilmoitin.fi portal.
  • Use the commercially provided Tyvi services.

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.

Send the paper form to:

Finnish Tax Administration
OCR service of corporate taxpayers' returns – Yhteisölomakkeiden optinen lukupalvelu
PO Box 200
FI-00052 VERO
FINLAND

Foreign corporate entity (permanent establishment): filing a corporate income tax return 6U

Foreign corporate entity (no permanent establishment): filing a corporate income tax return 6U

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