Foreign business in Finland – What are its tax liabilities in Finland?
These instructions are for nonresident foreign corporate entities. A foreign corporate entity is considered a resident taxpayer in Finland if it's place of effective management is in Finland. Read more about the place of effective management and the resident taxpayer's tax obligations.
The tax liabilities of a foreign company depend on its business activities in Finland and whether the company has a permanent establishment in Finland.
You can use the questions below to find out whether the business activities of the company give rise to 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.
Coming to Finland as an employee? Please read the following instructions: