Foreign business in Finland – What are its tax liabilities in Finland?

Read instructions for foreign companies. Answer the questions to find out the tax liabilities of a limited liability foreign company in Finland.

The liabilities of a foreign company depend on

  • its business activity,
  • its assets in Finland, and
  • whether it has a permanent establishment in Finland.

Please answer the questions below to find out whether or not your company is likely to have a permanent establishment in Finland and what tax liabilities the company will have.

Please note that these instructions are part of the general guidance provided by the Finnish Tax Administration and are not binding in the implementation of taxation. You can receive a binding taxation decision by requesting an advance ruling subject to a charge. You can also ask for an advance ruling in MyTax.

Coming to Finland as an employee? Please read the following instructions: