Finland Tax Agency Updates Guidance for Foreign Companies Starting Business in Finland

The Finnish Tax Administration May 6 posted online Guidance No. VH/2360/00.01.00/2026, updating guidance for foreign companies starting business in Finland. Topics covered include: 1) foreign companies that are both a resident and nonresident taxpayer must submit a start-up notification to the Tax Agency; 2) a foreign company must register for VAT on VAT-taxable sales in Finland, and as an employer if paying wages on a regular basis, with conditions; 3) foreign employers must submit start-up and earnings payment reports to the Incomes Register for employees leased from abroad to work on Finnish water or aircraft vessels, unless prevented by a ...