80 Account of local operations – Foreign corporate entity (3099e)

Form 80 is for submitting an account of the local operation conducted in Finland. Foreign corporate entities should enclose Form 80 with Form 6U, their tax return.

You must complete Form 80 if you believe the activities in Finland do not give rise to a permanent establishment for income tax purposes. You are not required to file a tax return and Form 80 if you have received a binding advance ruling from the Tax Administration stating that you are not considered to have a permanent establishment in Finland. However, if there have been changes in the corporation’s operations or if the Tax Administration has requested you to provide more information, you must file a tax return with Form 80.

However, any foreign entity must enclose Form 80 if there are important changes, e.g. your operation in Finland continues for a longer time than planned or you enter into a new sector of business.