When you log in to MyTax on 1 June or thereafter, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
Guidance
General guidance
Questions about filing and about applying the act on the minimum tax rate for large-scale groups can be sent by email to minimivero@vero.fi.
Advance ruling
An advance ruling can be requested by an entity that belongs to a group falling within the scope of the act on the minimum tax rate for large-scale groups.
An advance ruling can be requested on matters such as:
- the amount of top-up tax payable in Finland
- the calculation of an effective tax rate for a constituent entity or joint venture located in Finland
- the position of an entity, a permanent establishment or a foreign permanent establishment of a main entity located in Finland
- the location of an entity in Finland.
See instructions on how to apply for an advance ruling
Pre-emptive discussion
A pre-emptive discussion can be requested by an entity that belongs to a group falling within the scope of the act on the minimum tax rate for large-scale groups.