Finland Tax Agency Updates Guidance on General, Limited Tax Liability in Corporate Income Taxation

The Finnish Tax Administration Sept. 3 posted online Guidance No. VH/2026/00.01.00/2025, updating the guidance on general and limited tax liability in corporate income taxation. Topics covered include that: 1) if a nonresident fund is a corporation, it isn’t considered an entity for Finnish taxation purposes; 2) entities established or registered abroad with effective places of management not located in Finland are subject to limited tax liability; 3) if an LLC establishes a permanent establishment (PE) in Finland to carrying on a business, it is liable to pay tax on all income attributable to that PE; and 4) even if a ...