Tax return – general and limited partnerships
The income tax return must be filed on Form 6A. You must fill in the return every year, even if no activities were carried out during a particular tax year.
The other options for electronic filing are:
- the Ilmoitin.fi website, where you upload a file generated by your accounting software
- via the company’s accounting software, provided that it has an interface with the Tax Administration
You also have the option to file your return on paper. The paper forms must arrive at the Tax Administration on the deadline date at the latest.
File Form 6A by 1 April 2022
All the partners of a general partnership are responsible for fulfilling the obligation to file an income tax return. As for limited partnerships, the obligation to file an income tax return only concerns their responsible (=general) partners.
Your completed tax return must arrive at the Tax Administration by its deadline date. We impose late-filing penalties for overdue returns. If the partnership fails to file, or files a return but it remains incomplete, we may impose a punitive tax increase. If a general partnership must pay a late-filing penalty, all partners must pay their part of it, and if a limited partnership must pay a late-filing penalty, its responsible partners must pay their part of it. The sum of the penalty is divided between the partners in proportion to their income shares. The same principle of sharing also applies to any punitive tax increase.
You may ask for an extension of time for filing the tax return if you have a valid reason for it, for example if you get ill. Complete an application form and submit it to the Tax Administration before the deadline date of the tax return.
- Log in to MyTax to complete the extension form, or
- print it out on paper, fill it out, and send it to the Tax Administration.
If we accept the extension you request, you receive a notice containing a new date.
Foreign general and limited partnerships’ income tax returns
Not only Finnish but also foreign partnerships must submit an income tax return in Finland in order to give a report on their business operation if they are registered in Finland and have a Finnish Business ID.
Foreign partnerships and consortia are not treated as independent taxpayer entities. Instead, the partnership first distributes its profits to the partners in the form of profit-shares, and then each one of the partners has to pay tax on the received amount. In most cases, if no permanent establishment in Finland is formed, Finland has no taxing rights on the partnership’s income in accordance with the provisions of the tax treaty between Finland and the partnership’s country.
However, the partnership must still submit its Finnish income tax return to the Tax Administration, enclosed with a free-text account outlining the reasons why no Finnish income tax should be paid.