Due to language barriers, foreign traders and investors often find it difficult to make informed choices from the various accounting and consulting services on offer. In contrast to the situation in many other countries, in Finland there is no specific profession capable of providing the complete spectrum of services needed for complex international transactions – from bookkeeping to advanced tax planning – on a ‘one-stop shop’ basis and for competitive prices.

This article deals with the procedures of tax assessment and tax collection, and ways for the taxpayer to influence the results by way of appeals or advance ruling procedures.

If you are conducting business in Finland, you are probably already registered in one or other of the Finnish public registers. If not, such registration will often be required or at least advisable. Your activities in Finland may be considered to form a permanent establishment even if you are not aware of that. A company that conducts business on an ongoing basis through a permanent establishment in Finland always has to submit a start-up notification to the Finnish Trade Registry.