Filing Finnish income tax returns – general and limited partnerships

Foreign general and limited partnerships must file an income tax return if they are registered in Finland and have a Finnish Business ID. Their tax return form is Form no 6A.

Returns must be filed

A foreign partnership is not treated as a separate taxpayer. Instead, its financial results are distributed to each partner in the form of profit-shares, which are taxable income for the partners. If a partnership does not have a permanent establishment in Finland, the taxing rights based on tax treaties are normally not held by Finland. However, even in this case, a partnership must file a Finnish income tax return. It should be completed with an explanatory text describing the partnership’s current circumstances, and giving details as to why it should not be liable to Finnish tax.

Filing deadline

For tax year 2016, the deadline for general and limited partnerships to file income tax returns is 3 April 2017.

If the tax return is not filed on time, the Finnish Tax Administration may impose a penalty for late filing. All partners in a general partnership share responsibility for filing income tax returns. For limited partnerships, the obligation to file an income tax return concerns only active partners.

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