Business income tax, services

Companies inform the Tax Administration of all information affecting tax for the purpose of income taxation by filing tax returns.

The Business tax return (form 5) must always be submitted, even if there has been no activity.

General partnerships and limited partnerships report business data for income taxation by tax return 6A.

Prepayment must be made in advance for income acquired by business, agriculture or other production of income activities.

Submit a tax return if you have had agricultural income or expenditure or data related to reserves during the calendar year.

The party commissioning temporary agency work must provide details of the foreign company from which it has hired foreign labour for work in Finland.