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Tax returns – communities

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Companies inform the Tax Administration of all information affecting tax for the purpose of income taxation by filing tax returns. Based on the information on the tax return, the Tax Administration calculates the final amount of income tax for the accounting period.

Taxation is done for a tax year. If your company’s accounting period is not a calendar year, the tax year consists of the accountin ...

Do the following

Submit a tax return for the community or joint administration within four months of the end of the last calendar month of the accounting period. The deadline for filing tax returns for other companies depends on the company form.

With communities and joint administrations, the end of the taxation period is tied to the end of accounting period. If several accounting periods have ended during the calendar year, the taxation will end ten months after the end of the last accounting period. For other companies, taxation will end by the end of October of the calendar year following the tax year.

Communities, such as limited liability companies, cooperatives, associations and foundations, must submit income tax returns electronically. The necessary financial statements must also be submitted electronically.

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Text edited by: Finnish Tax Administration
Updated: 18/12/2023