Going out of business

If your company or organisation ever goes out of business, the Finnish Tax Administration and the Trade Register should be notified. The Trade Register is maintained by the National Board of Patents and Registration. The form to be filled out and submitted is called Notification of changes and termination. It is available for downloading at www.ytj.fi.

You can use the same form to report the termination of your company or organisation to the registers maintained by the Tax Administration including the Prepayment register and the Register of VAT taxpayers.

In addition, you should make sure to complete a tax return for your company or organisation, to submit Periodic tax returns, and to submit the annual Employer payroll report for the final year.

For precise information (in Finnish) for each form of corporate entity: