Taxation of large companies

To be considered a large company, the company’s or group’s net sales must exceed €100 million. Normally, a large company’s business activities are international. Additionally, all listed companies, banks and insurance companies operating in Finland as well as taxpayers registered for tonnage tax are large companies.

Minimum tax rate for large-scale groups (OECD Pillar Two)

Pillar Two is about a new minimum tax for large-scale corporate groups. The tax aims to ensure that at least a minimum tax level is applied around the world.

Minimum tax rate for large-scale groups (OECD Pillar Two)

Financial sector

This section contains information for operators in the financial sector, such as account operators, intermediaries, insurance companies and investment companies.

Financial sector

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Page last updated 8/26/2013

Taxation of large companies

Minimum tax rate for large-scale groups (OECD Pillar Two)

Financial sector

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