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 do so if you have received a decision from the Tax Administration stating that you are not treated as having a permanent establishment in Finland. You may have received such a decision when we assessed your taxes for a previous year, or when a binding advance ruling was prepared for you.

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.