80 Account of local operations - foreign corporate entity, Guidance for filling out the form
Form 80 is for submitting an account describing the local operation in Finland. It is a mandatory enclosure form for foreign corporate entities that believe they should be treated as having no permanent establishment in Finland for purposes of income tax.
Enclose the following with your submittal of Form 80:
- Copies of contracts if your company operates a business in the building, construction or installation sector
- Copies of employment contracts if there are employees working in Finland
- Copies of leasing contracts if your company operates an employee-leasing business
- Copies of subcontracts if the company's business is based on subcontracting
Business conducted in Finland (Suomessa harjoitettu toiminta) |
What goods or services do you sell?
To whom do you sell them?
What percentage of the company’s turnover is made up of the business conducted in Finland?
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If you operate a construction or installation business in Finland, give the following details (Täytä tämä kohta, jos yhtiö harjoittaa Suomessa rakennus- ja asennustoimintaa) |
Enter the names and Business IDs of the customers of your contracts in the construction/installation sector, including contract start and end dates.
If you are listing more than five contracts, use a separate sheet of paper. Do not forget to enclose photocopies of the contracts. |
Information about employees (Yhtiön työntekijät) |
How many employees does your company have in Finland?
What kind of work do they do? Give descriptions.
What rules determine the pay and the goals of those who work in Finland?
What responsibility and authority do the employees have?
Who is or who are in charge of maintaining contacts with your customers in Finland?
Can these employees receive orders and make binding business contracts for the company?]
Do these employees work in Finland?
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The company's place of business (Yhtiön toimitilat) |
in Finland Street address of the premises
Purpose of use
Number of employees and their job descriptions
If your company has no space in Finland where business can be conducted, from where do your employees work?
in the Country of Residence Street address of the premises
Purpose of use
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Company directors (Yhtiön johtohenkilöt) |
Please give us details on where your company directors live (name, job title, and address).
Who makes central decisions in the company (e.g. recruiting, purchase and sale contracts)?
Who is in charge of daily management?
Where are decisions made regarding the company (please indicate the address)?
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