80 Account of local operations - foreign corporate entity 2017, 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?

  • Indicate what goods the company sells in Finland
  • If a seller of services, enter a description of the services sold in Finland  
  • Example: ”installation services of furniture"

To whom do you sell them?

  • Give the names of the customers to whom you sell goods and services

What percentage of the company’s turnover is made up of the business conducted in Finland?

  • Enter the percentage of total turnover attributable to the business conducted in Finland? The percentage must be as indicated by the financial statements of the company.

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.

  • Enter the dates in the dd.mm.yyyy format, e.g. 02.01.2017 – 28.04.2017.
  • Give details to identify the contracts by entering their street addresses, building site numbers, or comparable code or ID numbers.
  • If the end date of a contract is not known yet, enter an estimated end date

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?

  • Enter the number of people who work for the company in Finland

What kind of work do they do? Give descriptions.

  • Describe the work of the people who work in Finland.
  • Example: ”sales and marketing”

What rules determine the pay and the goals of those who work in Finland?

  • Enter the amounts of wages paid to them (hourly or monthly wage or pay based on commissions, and performance-related bonuses, if any
  • Enter a description of the goals that have been set for the employees

What responsibility and authority do the employees have?

  • Enter information on their responsibilities and on what authority they have.
  • An example of a responsibility: To maintain contact with customers.  An example of an authority: An employee may have the authority to enter into a binding contract on the company's behalf.

Who is or who are in charge of maintaining contacts with your customers in Finland?

  • Enter the employees' names, job titles, information on their pay base and whether or not they work in Finland.
  • Examples of how pay can be determined: by the hour, by the month, on a commission basis.

Can these employees receive orders and make binding business contracts for the company?]

  • Tick the "Yes" box if they have the authority to receive orders and make binding business contracts for the company.

Do these employees work in Finland?

  • Tick the "Yes" box if those who maintain contact with customers work in Finland.

The company's place of business

(Yhtiön toimitilat)

in Finland

Street address of the premises

  • Enter the address

Purpose of use 

  • Enter a description of the operations conducted from the place
    • Example: ”sales and marketing”

Number of employees and their job descriptions

  • Indicate how many people work at the premises located in Finland, give descriptions of their work
  • Example: ”three persons, working in sales and marketing”

If your company has no space in Finland where business can be conducted, from where do your employees work?

  • Enter where your employees work in order to carry out the operations in Finland.
  • Example: ”our employees work from home"

in the Country of Residence

Street address of the premises

  • Enter the address of the foreign principal company in its country of tax residence.

Purpose of use 

  • Enter a description of the operations conducted from the place
  • Example: ”accounting and clerical work”

Company directors

(Yhtiön johtohenkilöt)

Please give us details on where your company directors live (name, job title, and address).

  • Enter the directors' names, give details on their work, enter their address information.

Who makes central decisions in the company (e.g. recruiting, purchase and sale contracts)?

  • Enter the name of the person who makes such decisions.

Who is in charge of daily management?

  • Enter the name of the person in charge of the daily management work.

Where are decisions made regarding the company (please indicate the address)?

  • Enter the address of the location where such decisions are made.

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