Finland


Finland was a province and then a grand duchy under Sweden from the 12th to the 19th centuries, and an autonomous grand duchy of Russia after 1809. It won its complete independence in 1917. In the subsequent half century, the Finns made a remarkable transformation from a farm/forest economy to a diversified modern industrial economy; per capita income is now among the highest in Western Europe. A member of the European Union since 1995. In the 21st century, the key features of Finland's modern welfare state are a high standard of education, equality promotion, and national social security system.

Service packages

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Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

10 540 USD

10 540 USD

11 040 USD

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Core Services

The full price for a company establishment services includes its registration and first year service (to be paid in advance starting the registration date), set of documents and its delivery by courier

8 700 EUR

— Incorporation on provided data directly to shareholders

Data to be provided by a client include lines of activity, a name, number of shares, and address; this service includes two hours of consultation on the company management , including Compliance fee

included

— Handling fee

Once-only incorporation fee

5 000 EUR

— First year legal services

Including company representation when dealing with authorities, holding meetings of the Board of Directors and General meetings, and preparation of papers required, NOT including Compliance fee

500 EUR

— Apostilled set of Statutory documents

Optional services

Local Director (European Economic Area resident)

Nominee Shareholder

Related services

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 10540
Cost of annual service, starting from the second year 6060
Open account in 26780
Incorporation timescale for a turnkey company 3 weeks
Country 26744

General information shortly

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Total area Population Capital Unemployment Corruption perceptions index rank
338.145 sq.km 5.408.917 (2012) Helsinki 7.8% (2011) 2
Location Northern Europe, bordering the Baltic Sea, Gulf of Bothnia, and Gulf of Finland, between Sweden and Russia
National currency Euro
Conditional reduction of currency EUR
Against USD 0.73
Climate, average max and min t° semi-continental climate; in southern Finland - north temperate; avg. maximum temperature (July) +25°; avg. minimum temperature (January) -14°.
Time difference from Moscow - 1 hour
Dialing code +358
State language Finnish and Swedish
Ethnic groups Finn 93.4%, Swede 5.6%, Russian 0.5%, Estonian 0.3%, Roma (Gypsy) 0.1%, Sami 0.1%
Literacy rate 100%
Credit rating AA+
Government type Republic
Executive branch President - chief of state; Prime Minister - head of government; Council of State (Cabinet or Valtioneuvosto) appointed by the president is responsible to parliament
Legislative branch unicameral Parliament (Eduskunta) and shared by the by Parliament (Eduskunta) and shared with the country's president; 200 parliamentarian elected by universal suffrage for four-year terms
Judicial branch two main branches: general courts, dealing with civil suits and criminal cases, and administrative courts, regulating the actions of the country's bureaucracy; each of the branched is headed by the Supreme Court or the Supreme Administrative Court; the two court systems are entirely separate, and they have no jurisdiction over one another; judges are appointed by the Supreme Court or the Supreme Administrative Court for life, with retirement set at age seventy
GDP per capita rank 24

Corporate info

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Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
No civil law system based on the Swedish model 3 weeks No No
Types of entity Private entrepreneur; General Partnership; Limited Partnership; Limited Liability Company (osakeyhtiö Oyj); Cooperative; Branch (or office) of a Foreign Enterprise
Incorporation timescale for a new company 6 working days
Company suffix Osakeyhtiö (Oy) in Finnish language or Aktiebolag (Ab) in Swedish language for private limited company
Sensitive words last name of the other person or professional name or name of the listed piece of art; listed abbreviations
Local registered agent Yes
Information to be kept at the registered office not required
Seal required, type of seal not required
Redomiciliation (to, from) permitted permitted within the European Union

Director and secretary

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Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
1 No No Yes Yes
Directors’ meetings/frequency/location Yes / according to Articles / no requirements
Company secretary required No
Residency requirements for a secretary No
Qualified secretary required No
Corporate secretary permitted No

Shareholder and beneficiary

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Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
1 No Yes Yes Yes
Meetings/frequency/location Yes / annualy / no requirements
Beneficiary info disclosure to No

Shares and share capital

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Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
2500 2500 2500 Before registration No
Issued capital payment deadlines Beofore registration
Standard currency EUR
Standard authorized share capital 2500
Standard par value of shares Any
Shares with no par value permitted No

Taxes

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Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
20% Regular rate 24% 20%/0%/20% No
Personal tax 0-31.25%
Corporate tax (in detail) Corporate tax is levied at a fixed rate of 20%.
Capital gains tax. Details Capital gains are included into the corporate tax base.
VAT. Details The standard VAT rate is 24%. Reduced rates of 14% and 10% apply to some goods and services.
Other taxes Social Contributions, Municipal Property Tax, Property Transfer Tax, Inheritance and Gift Tax
Stamp duty No

Accounts

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Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes Yes No Yes Yes
Requirement to prepare accounts Yes
Double tax treaties network 71
Tax Exchange Information Agreement network 49
OECD member Yes
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General

Finland is a Nordic country situated in the Northern Europe, bordering the Baltic Sea, Gulf of Bothnia, and Gulf of Finland, between Sweden and Russia.
The capital is Helsinki (pop. 601,000), northernmost national capital on European continent. The total population of Finland is 5,262,930 (July 2012 est.); population is concentrated on small southwestern coastal plain.
Most of the country lies at low elevations, with mountainous terrain restricted largely to the far north. The highest points in upland Finland reach an elevation of about 1,000 meters. Coastal Finland consists of broad plains extending from the coast inland, for no more than 100 kilometers. The Inland of Finland is dotted by an estimated 55,000 lakes.
Finland has a humid and cool semi-continental climate, characterized by warm summers and freezing winters. The climate type in southern Finland is north temperate climate. The climate is comparatively mild because of moderating influence of the Gulf Stream and the North Atlantic Drift Current, Baltic Sea, and more than 60,000 lakes; avg. maximum temperature (July) +25°; avg. minimum temperature (January) -14°.
National currency is Euro (EUR) which exchanges with the US dollar at the rate (at time of writing) US$ 1.00 - EUR 0.7107.
Finland is 1 hour behind Moscow. Dialing code is +358.
Ethnic groups of Finland include: Finn 93.4%, Swede 5.6%, Russian 0.5%, Estonian 0.3%, Roma (Gypsy) 0.1%, Sami 0.1%
Official languages are Finnish and Swedish.
A literacy factor is 100%.

History

Until the middle of the 12th century, the geographical area that is now Finland was interesting to both its western neighbor Sweden and the Catholic Church there, and its eastern neighbor Novgorod ( Russia) and its Greek Orthodox Church. Sweden came out on top, as the peace treaty of 1323 between Sweden and Novgorod assigned only eastern Finland to Novgorod. The western and southern parts of Finland were tied to Sweden and the Western European cultural sphere, while eastern Finland, i.e. Karelia, became part of the Russo-Byzantine world.
As a consequence of Swedish domination, the Swedish legal and social systems took root in Finland. Feudalism was not part of this system and the Finnish peasants were never serfs; they always retained their personal freedom.
The Reformation started by Luther in the early 16th century also reached Sweden and Finland, and the Catholic Church consequently lost out to the Lutheran faith.
After being a province and then a grand duchy under Sweden from the 12th to the 19th centuries, Finland became an autonomous grand duchy of Russia after 1809. At the beginning of the twentieth century it was a poor agrarian country with a gross domestic product per capita less than half of that of the United Kingdom and the United States, world leaders at the time in this respect. It won its complete independence in 1917.
During World War II, it was able to successfully defend its freedom and resist invasions by the Soviet Union - albeit with some loss of territory. In the subsequent half century, the Finns made a remarkable transformation from a farm/forest economy to a diversified modern industrial economy; per capita income is now among the highest in Western Europe. A member of the European Union since 1995, Finland was the only Nordic state to join the euro system at its initiation in January 1999. In the 21st century, the key features of Finland's modern welfare state are a high standard of education, equality promotion, and national social security system.

Government

Finland is a republic with a representative democracy governed accordingly to the principles of parliamentarism. The new Constitution entered into force on 1 March 2000.
President is chief of state. The President is elected by direct popular vote for a term of six years. Sauli Väinämö Niinistö, the 12th President of the Republic of Finland, was inaugurated on 1 March 2012.
Legislative power is executed by the Finnish Parliament (Eduskunta) and shared by the Parliament with the country's president. The Parliament is unicameral; its 200 members are elected by universal suffrage for four-year terms. The last election was held in 2011. In recent decades, the three biggest parties in parliament have consistently been the moderate conservative National Coalition Party, the Social Democratic Party and the Centre Party. In the parliamentary elections of 2011 a party called True Finns received a significant amount of votes.
Executive power is vested in the President and the Government which consists of the Prime Minister and the required number of ministers - Council of State (Cabinet) or Valtioneuvosto. The current Government consists of 12 ministers. The Prime Minister is elected by Parliament and thereafter formally appointed by the President of the Republic. The President appoints other ministers in accordance with a proposal from the Prime Minister.
Judicial power is vested in two main branches the Finnish courts - general courts, dealing with civil suits and criminal cases, and administrative courts, regulating the actions of the country's bureaucracy; each of the branched is headed by the Supreme Court or the Supreme Administrative Court. The two court systems are entirely separate, and they have no jurisdiction over one another. Judges are appointed by the Supreme Court or the Supreme Administrative Court for life, with retirement set at age seventy. The chief justices of the Supreme Court and the Supreme Administrative Court are appointed by the nation's president, and the other judges of the two Supreme Courts are appointed by the president on the recommendation of the corresponding Supreme Court. Finland accepts compulsory ICJ jurisdiction with reservations.
As a Member State of the European Union and as one of the Nordic countries, Finland belongs to a value community, which is based on democracy, the rule of law, and respect for human rights. One of the purposes of Finland's foreign policy is to emphasize the importance of these values also internationally.
Finland is represented in several international organizations such as the European Union (EU), Council of Europe (COE), the Organization for Security and Co-operation in Europe (OSCE), the Organization for Economic Co-operation and Development (OECD), the United Nations (UN), the World Trade Organization (WTO) and other international organizations.

Economy

Finland has a highly industrialized largely free-market economy with per capita output roughly that of Austria, Belgium, the Netherlands, and Sweden. Trade is important with exports accounting for over one third of GDP in recent years. Finland is strongly competitive in manufacturing - principally the wood, metals, engineering, telecommunications, and electronics industries. The country excels in high-tech exports. Except for timber and several minerals, Finland depends on imports of raw materials, energy, and some components for manufactured goods. Because of the climate, agricultural development is limited to maintaining self-sufficiency in basic products. Forestry, an important export earner, provides a secondary occupation for the rural population.
Since joining the EU in 1995, the country has enjoyed a period of sustained growth and political stability that has made the country one of the most open, competitive and successful economies in Europe and its banks and financial markets avoided the worst of global financial crisis. Finland scored well on the Global Competitiveness Report 2008 by the world Economic Forum as one of the fastest growing countries in the EU. In 2009, the Economist Intelligence Unit ranked Finland’s business environment as the best in the world for the period 2009-2013.
Finland’s GDP per capita rank US$36,700 (2011 est.).
Unemployment rate is 7.8%.

GENERAL CORPORATE INFORMATION

Legal System

For 700 years Finland was a Province of the Kingdom of Sweden, equal in status to any other Swedish Province. This common history is the basis of the similarities between the Finnish and Swedish societies - similarities that can be seen as well in the culture as in the political and legal structures. Portions of the Swedish General Code of 1734 were extant in Finnish law even in the late 1980s.
In addition to the western neighbor, also Central Europe and especially Germany were an early influence in the development of the Finnish legal system.
The spirit of the rule of law has been the legacy of Finnish and Scandinavian legal thinking since the Middle Ages - and remains so even today. It is one of the basic principles of Finnish history. It is there also in the Constitution, according to which "there shall be strict compliance with the law in all official functions."
In 1995 Finland acceded to the European Union. This has naturally brought new elements into the Finnish legal system.
The Finnish legal system is a civil law system based on the Swedish model. General principles of company law based on Nordic and German law traditions are also applicable. The laws are enacted in both Finnish and Swedish, two official languages of the Republic. A significant taper of Finland’s binding norms can also be found in EU law and in Finland’s international obligations.

Types of Entities

Finland allows various forms of business types, regulated by the Companies Act. In many ways, setting up a company in Finland does not differ from setting it up anywhere else in Europe. Forms of business entities are not very different. An entrepreneur, national or foreigner, can choose between being a private entrepreneur, a general, or a limited partnership, limited liability company and cooperatives, all of which must be entered for registration with the Trade Register. The Finnish Trade Register is a public register that contains information on traders and businesses. The majority of businesses are limited liability companies and private traders. The register contains official details of businesses all over Finland.
Private entrepreneur
A European Economic Area resident may act as a private entrepreneur. Non-EEA residents need a permit from the National Board of Patents and Registration. With regard to the establishment of a business, citizenship is not of importance. The decisive factor is the individual's permanent place of residence.
There are no statutory provisions concerning the minimum capital of a private entrepreneur, and the audit of a private entrepreneur's accounts.
A private entrepreneur need not draw up a separate Charter of Foundation when setting up a business.
As a rule, all taxable income from a private entrepreneur's is taxable. Expenses incurred in acquiring or maintaining business income are deductible.
General Partnership
There must be at least two partners (founders) in a general partnership. At least one of the partners in a general partnership must have a permanent place of residence, or, if the founder is a legal entity, be domiciled in the European Economic Area (EEA). If none of the partners in a general partnership has a place of residence/domicile in the EEA, all partners from outside the EEA need a permit from the National Board of Patents and Registration. No monetary investment is required of the partners in a general partnership. Work contribution is sufficient. A general partnership must have a representative who is domiciled in Finland. The representative is entered in the trade register.
Under some circumstances the partnership has to appoint an auditor.
No legally incompetent person, bankrupt person or anyone banned from engaging in business may act as a founder.
The profits of a partnership are divided between the partners as agreed in the partnership agreement and taxed as their personal income.
Limited Partnership
There must be at least two partners (founders) in a limited partnership, at least one of whom must be a general partner.
At least one of the general partners in a limited partnership must have a permanent place of residence, or, if the founder is a legal entity, be domiciled in the European Economic Area (EEA). Otherwise, a permit is required from the NBPR for all general partners that are not from the EEA. This requirement does not apply to the silent partners. Silent, or limited, means he is liable to the extent of his or her contribution, but may not apply his own decisions in the management of the company. Silent partners do not contribute to the coverage of losses. A silent partner must make a capital investment in the partnership, while work contribution is sufficient for general partners. A limited partnership must have a representative who is domiciled in Finland. The representative is entered in the trade register.
The profits of a partnership are divided between the partners as agreed in the partnership agreement and taxed as their personal income. A silent partner's share of the income corresponds to the interest paid on his investment.
In a limited partnership a silent partner is first paid a share of the profits on his investment and does not contribute to the coverage of losses.
Limited Liability Company (Osakeyhtiö / Oy)
According to the new Finnish Limited Liability Companies Act (entered into force on 1 September 2006) there are not founders but shareholders in a limited liability company. There must be one or more shareholders in a limited liability company.
The new Finnish Limited Liability Companies Act does not establish any restrictions for the place of residence or domicile for share subscribers (even if the question is about a single-member company). The shareholders may also have their place of residence or domicile outside the EEA.
If a limited liability company is a single-member company, that is, the company has only one shareholder and he/she is the only member of the Board, the Board must then have at least one deputy member.
A limited liability company must have a representative who is domiciled in Finland. The representative is entered in the trade register.
A limited liability can be private or public. The share capital of a private limited liability company must be at least EUR 2,500, and the share capital of a public limited liability company must be at least EUR 80,000. The share capital must be paid to the company's account in full before the company can be entered in the Trade register maintained by the National Board of Patents and Registration.
The shares of public limited liability companies only may be subject to trade as referred to in the Securities Market Act.
The proportional tax rate for limited liability companies is 24.5 %.
Cooperative
A cooperative may be established by no fewer than three founders. The founders may be private individuals or corporations, or foundations of other legal entities. A founder must become a member of the cooperative. No legally incompetent or bankrupt person may act as a founder.
Instead of obtaining a profit for its members, the purpose of a cooperative is to offer services for its members. Only a limited consideration on capital invested in the cooperative is paid from the profits.
The founders' place of residence or domicile is not a decisive factor for the establishment of a cooperative. The founders may also have their place of residence or domicile outside the EEA.
A cooperative must have a representative who is domiciled in Finland. The representative is entered in the trade register.
The amount of the participation share is decided by the founders and included in the rules. Participation shares must be of equal value. The accumulated participation shares form the cooperative capital.
The proportional tax rate is 24.5 %, as with limited liability companies.
Branch (or office) of a Foreign Enterprise
A foreign corporation or foundation may conduct business activities in Finland without having an independent local subsidiary if it establishes a branch in Finland.
The branch of a foreign enterprise refers to the part of a foreign corporation or foundation that engages in continuous business or trade activities in Finland from a permanent establishment in Finland in the name of the foreign corporation or foundation.
A foreign corporation or foundation whose domicile is outside the EEA and that wishes to establish a branch in Finland must apply for a permit from the National Board of Patents and Registration.
To receive a permit the branch must file a basic declaration with the National Board of Patents and Registration.
The branch of a foreign enterprise must have a representative domiciled in Finland. No legally incompetent or bankrupt person may act as a representative. Information on the representative must be submitted for registration in the trade register.
The existence of a permanent establishment will have to be resolved separately for taxation purposes. As a rule, a foreign company is regarded to have a permanent establishment when it conducts business activities subject to the Business Income Tax Act from a fixed place of business. As long as they are regular, the activities need not be continuous or uninterrupted (this means that the company must have personnel who conduct the business operations).
The profits from a permanent establishment are taxed in Finland according to Finnish tax legislation (the permanent establishment may be a place of business comprising a branch, office, industrial plant, workshop, retail outlet or other permanent buying and selling point.)
The permanent establishment is also under a legal obligation to keep books. Expenses incurred by the permanent establishment are deductible from its income. Expenses due to the management and administration of the company, irrespective of the place where they were incurred, are also deductible.
In general, a permanent establishment of a foreign company is treated as a Finnish limited company for taxation purposes. Income from the permanent establishment is taxed at the corporation tax rate of 24.5 %. The country of residence of the main branch will levy taxes on the total income of the entire company. Double taxation is eliminated in the country of residence of the main branch by crediting the company in full for the tax paid in Finland.
A branch is not a separate legal entity. Auditors are elected in accordance with the type of office of the foreign enterprise and the appropriate regulations. The obligation to audit the accounts is based on the Auditing Act. In practice the auditors of a branch are probably elected by the enterprise’s representatives in Finland.

LIMITED LIABILITY COMPANY (osakeyhtiö/Oy)

Establishment of a Limited Liability Company

There are two ways of forming a Finnish limited liability company:
  1. registered directly to foreign shareholders, i.e. non-residents of EEA; in this case there must a EEA resident in the Board of Directors (that does not necessarily have to be a shareholder); or
  2. registered to shareholders who are EEA residents and followed by sale of the whole stock to foreigners i.e. non-residents of EEA.

In case establishment of a limited liability company directly to foreign shareholders, the formation includes the following stages (detailed information on each stage will be given in further subsections):
  1. choosing a company name; minimal term – 1 working day;
  2. preparing a written Memorandum of Association (similarly to Founders Agreement in the RF law) and Articles of Association (may be included or attached to the Memorandum of Association); share subscription will take place through the signing of the Memorandum of Association; minimal term – 1 working day;
  3. applying for registration with the Trade Register (maintained by the National Board of Patents and Registration) and notifying the Tax administration registers; minimal term – 1 working day;
  4. once the registration form has been filed, the National Board of Patents and Registration will grant a business ID for the company as well as the Articles of Association certified by the National Board; standard term – 6 working days;
  5. opening company’s bank account and paying the share capital in cash or by bank transfer to the company's account in a Finnish bank or a foreign credit institution's branch office or to the corresponding account abroad; minimal term – 1 working day;
  6. shareholders pay the property tax at the amount of 2% of the share capital; the bank will issue a voucher confirming the share capital and tax payments; may be made the same day when opening the bank account;
  7. the bank voucher must be delivered to the local tax authority and certified by the latter with a stamp; as soon as the regional department of the Notional Board of Patents and Registration is informed thereof, the registration of the company is completed; minimal term – 1 working day.

The company must be reported for registration within three months from the date when the Memorandum of Association was signed otherwise the Memorandum is to be considered void.
If to expedite preparation of the registration documents through agent’s services, it will take from 1 working day up to three weeks to have all the documents prepared.
The very registration term for a limited liability company with the National Board of Patents and Registration is 6 working days (from the moment of the document submission up to the moment of filing the company name on the Trade register). Delivery of papers confirming the company registration may take up to 4 days. Handling fee is €350 and €75 each auxiliary name (if any).
The formation of a limited company is notified to the National Board of Patents and Registration by using documents and forms in Finnish or in Swedish. It is recommended to make documents and forms in Finnish, for Swedish is spoken only in some areas of the country including Helsinki.

Choosing a Company Name

The company name must identify the business and be distinct from the business names already in the register.
The company name examination takes place after the notification has been filed with the Trade Register. Under the Company Names Act, a company name must be individual and distinctive, and it must not be likely to be confused with a company name or a trademark that has been registered or filed earlier. When assessing whether a name can be registered or not, its spelling, pronunciation and the line of business it is used in will be taken into consideration by Trade Register. Thus when assessing the name, it is not spelling but meaning is taken into consideration.
Anything that may be interpreted as another person's last name or professional name, or the name of a protected literary or artistic work, may not be used as part of the business name without the appropriate consent. Protected national or international appellations or abbreviations of names may not be used as part of the business name without consent; and the business name may not be contrary to good practice or public order, or misleading to the public.
A limited liability company name must contain an indication of corporate form: the Finnish abbreviation ‘oy’ or the Swedish abbreviation ‘ab’ or the Finnish word ‘osakeyhtiö’ or the Swedish word ‘aktiebolag’.
Before the registration, there is no way to be totally sure if a company name can be registered. However, it is possible to study registered or pending company names in the NBPR's Virre Information Service at www.virre.fi or by using the Business Information System at www.ytj.fi . One working day is more than enough to check whether the wished company name is already included to the databases or not yet.
On Start-up Notification Form Y1, two alternative company names may be given in addition to the company name reported for registration. If there is an obstacle to the registration of the proposed company name, the alternative company names will be examined in order of preference.
A limited liability company may use its business name in two or more languages. In this case each indication of the business name must be mentioned in the Articles of Association. Handling (registration) fee for each auxiliary name is €75.

Preparing a Written Memorandum and Articles of Association

The Memorandum is similar to the Founders’ Agreement in the RF law and must always mention:
  • date of signing;
  • all shareholders and the number of shares for which they have subscribed;
  • amount payable to the company for each share (subscription price);
  • the period during which the shares must be paid;
  • the ordinary members of the Board;
  • auditors (if required).

Memorandum of Association must be signed by all shareholders. Share subscription will take place through the signing of the Memorandum of Association. Memorandum must be submitted to the National Board of Patents and Registration in original.
The term of office and the responsibilities of management members and auditors start from the signing of the Memorandum.
The Articles of Association must be included or attached to the Memorandum.
The accounting period must be determined in the Memorandum of Association or in the Articles of Association.
The new Companies Act makes it possible to use a very short Articles of Association.
The Articles of Association must always include the following:
  • business name;
  • the Finnish domicile municipality of the company;
  • the line of business.

The line of business must be carefully drafted to clearly indicate the field in which the company operates and what kind of business the company runs, for example, repair and service of vehicles and vehicle trade. The line of business must be truthful, i.e. it must include all the fields in which the company is or will be active. However, the line of business should not be too extensive as it may make the company name registration procedure more difficult. The protection of the company name is ultimately determined by the company’s actual line of business.
If the limited liability company uses its business name in two or more languages, each indication of the business name must be mentioned in the Articles of Association.
As soon as the founder (the agent) is provided with all mentioned required information, the Memorandum and Articles of Association may be completed within one working day.

Opening Company’s Bank Account

A bank account of a limited liability company must be opened, and the share capital of the company must be paid in cash or by bank transfer to the company's account in a Finnish bank or a foreign credit institution's branch office or to the corresponding account abroad before the company registration is completed. It is only possible to make payments from the account as soon as the company is fully registered, namely: after notifying the local tax authorities and representative of the Board at the Magistrate of the share capital and property tax payments.
When opening an account for a limited liability company, a person authorized for signing on behalf of the company must visit the bank in person and present minutes of the meeting or an extract of the minutes by the Board of Directors on the opening of the account and the persons authorized to use the account, as well as the required services (electronic funds transfer, Internet service, debit card, etc.). The right of the person in question to open the account on behalf of the corporation or the authorization granted him/her, must also be shown in the statement. The person’s foreign passport will be required to confirm his or her identity.
The bank may, at its discretion, require a letter of recommendation concerning the holder of the account from a correspondent bank or another bank it considers reliable. Banks are obligated by law to request a statement on the type of the customer's operations, the purpose of the account and the type and extent of the intended payment transfers, etc. If necessary, the bank may request a statement on the origin of the money deposited in the account from the customer.
The company’s bank account may be open within one working day.

Paying for Shares

The share capital need not be divided into several shares. One share is sufficient. When signing the Memorandum, a shareholder subscribes for the number of shares mentioned in the Memorandum. The subscription cannot be cancelled after all shares have been subscribed for, unless otherwise agreed.
The amount payable for the shares must be in the possession and under control of the limited liability company before completion of its registration.
The amounts paid in cash must be paid to the company's account in a Finnish deposit bank or a branch of a foreign credit institution in Finland entitled to accept deposits, or to a corresponding account located abroad. A document concerning the payment for shares, for example, a bank statement or an equivalent voucher given by a financial institution must be then submitted to the Tax Authority or representative of the Notional Board of Patents and Registration (Magistrate department) to have the company registration completed.
If, under the law or the articles of association, the company is obliged to elect an auditor, or subscription price of the shares is paid in full with other assets than cash (contribution in kind), a KHT or HTM auditor’s account of the value of the assets is sufficient.

Basic Notification (application) of a Limited Liability Company

For registration a limited liability company must file start-up notification form Y1 within three months after the signing of the Memorandum of Association otherwise it becomes void.
They must also complete the attachment form 1 for the trade register. The start-up notification form and the attachment form are delivered in original.
The following documents are to be attached the start-up notification form Y1:
  • Memorandum of Association in original;
  • Articles of Association (can be a part of the Memorandum of Association or its separate attachment);
  • the minutes of the Board meeting (for example, auxiliary business names, etc.);
  • receipt of the handling fee at the amount of €350;
  • attachment form I.

Foreigners must submit as well:
  • for a foreign physical person - the person's foreign passport or other reliable clarification of identity or an electronic copy of the document;
  • for a foreign company which is a shareholder - an extract from the register of the company's home country; the extract must be translated into Finnish and the authenticity must be certified by a notary public.

The members of the Board of Directors are responsible for filing the start-up notification. The notification must be signed by a person responsible for the notification or someone authorized by such person, e.g. by the agent / representative. In the latter case, the notification must be attached with the original power of attorney.
The same Start-up notifications Y1 is used for notifying the tax administration registers which include the prepayment register, employer register and VAT register.
As soon as all the above documents are filed with the Notional Board of Patents and Registration, they will be considered within 6 working days, and the company will be included to the Register; what however does not mean that the company registration is completed.
The company will receive ID and a copy of the Articles of Association certified by the Notional Board necessary for opening a company’s account.

Representative in Finland

A limited company must have a representative who is entitled to receive notifications on behalf of the company. The representative must be domiciled in Finland and is entered in the Trade Register. If, however, the company has a member or a deputy member of the Board of Directors, a Managing Director, a person authorized to sign for the company, or a holder of procuration who has been notified to the Trade Register and is resident in the EEA, it is not necessary to elect a separate representative.

Licensed Trades

There are some trades in Finland which require licensing including the following:
  • credit institutions, pawnbroking institutions, investment service companies, mutual fund companies and custodians (subject to licensing by the Financial Supervisory Authority);
  • insurance brokering;
  • insurance agencies;
  • production, import, export, wholesale, special sale of alcoholic beverages and spirits;
  • production, import, distribution and selling medicines;
  • production and import of precious metal products;
  • trade in seeds;
  • commercial airline operations;
  • collection of debts on behalf of others.

Licenses are usually granted by the State Provincial Office of the area in which the business is established.
A copy of the license granted is attached to the trade register notification. If a license has not yet been granted, the applicant may file the basic declaration with the trade register and deliver a copy of the license to the trade register once the license has been granted.

Redomiciliation

Under the law both ways redomiciliation is allowed, but within the European Union.

Seal

No restriction or requirement in respect of a seal is specified under Finnish law.

Closing a Limited Liability Company

A common way to close a limited liability company is by going into liquidation. The company must submit a notification to the Trade Register to close a limited liability company.
A limited liability company can be closed, i.e. dissolved, by going through any of the following procedures:
  • going into liquidation by decision of the General Meeting;
  • merger;
  • demerger;
  • bankruptcy;
  • deregistration, or liquidation by order of the National Board of Patents and Registration.

Going into liquidation by decision of the General Meeting
Liquidation often begins once the General Meeting has made a decision to that effect.
Liquidation of limited liability companies is regulated by Chapter 20 of the Limited Liability Companies Act. This guide does not describe the whole liquidation procedure but gives information about the most important Trade Register procedures relating to liquidation.
Deregistration, or liquidation by order of the authority
The registration authority, i.e. the National Board of Patents and Registration (NBPR), may order a limited liability company into liquidation or to be deregistered (Chapter 20, Section 4 of the Limited Liability Companies Act). The process may be initiated by filing an application or by the NBPR on its own initiative (Chapter 20, Section 6 of the Limited Liability Companies Act).
A limited liability company may be ordered into liquidation or to be deregistered on the following grounds:
  • the company has no registered and competent Board of Directors;
  • the company has no registered representative;
  • regardless of an invitation by the registration authority, the company has not submitted its financial statements within one year from the end of the financial period; or
  • the company has been declared bankrupt, but the bankruptcy has lapsed due to lack of funds.

The order must be issued, unless it is proved before the issue of the order that the grounds for it no longer exist.
An application concerning the liquidation or deregistration of the company may be filed by the Board of Directors, a member of the Board of Directors, the Managing Director, an auditor, a shareholder, a creditor or anyone whose rights may depend on appropriate registration or the placing of the company into liquidation.
Limited liability companies are principally dissolved by going into liquidation. They are not dissolved through deregistration – the assets of a deregistered company cannot, in most cases, be distributed without liquidation.

Interruption of Business

If business is interrupted for an unspecified or specified period, the interruption will not be entered in the Trade Register. Interruption of business however must be reported to the Tax Administration by using the amendment notification forms, as the interruption will be recorded in the Business Information System.
If it is decided to continue business later on, the Tax Administration must be reported thereof without delay to by using the amendment notification forms.

COMPANY STRUCTURE

Managing Director

A limited liability company must have a Managing Director, if so decreed in the Articles of Association. Under the Finnish Companies Act, it is obligatory to appoint a Managing Director only for limited liability companies with a minimum share capital of 80,000 Euro.
The Managing Director is (generally) appointed by the Board of Directors. The written consent of the Managing Director and Deputy Managing Director for the task shall be obtained prior to the appointment. The consent may be given as a separate document to be attached to the start-up notification. The consent must be dated and signed.

Board of Directors

A director must be a physical person who can be a resident of the EEA or not.
A chairperson has to be elected if there is more than one ordinary member in the Board of Directors. A deputy member has to be elected if less than three ordinary members are elected to the Board of Directors.
If the share capital is less than 80,000 Euro, the board may nevertheless consist of fewer than three members. At least one deputy must then be appointed.
In a company with a minimum share capital of 80,000 Euro the Managing Director may serve as the Board of Directors only when the company has a Supervisory Board.

Annual General Meeting

One Ordinary (annual) General Meeting must be held in each accounting period, unless otherwise stipulated in the Articles of Association.

Shareholders

The company can have one or more shareholders. A shareholder may be a physical or legal person who can be a resident or a non-resident of the EEA.
When a legal person subscribes for shares, its name and Business ID must be stated in the Memorandum of Association. For foreign legal persons, a copy of a register extract and its Finnish translation certified by a notary public must be submitted with the notification.
If a foreign shareholder (physical person) does not have a Finnish personal identity code, his or her date of birth instead of the personal identity code must be stated, and a photocopy of his or her foreign passport or some other proof of identity must be enclosed if he or she has not been notified to the Trade Register before.
In regular businesses there are no restrictions based on the place of residence or domicile, or nationality, regarding the right to own shares. There are, however, some rare special situations which are governed by the Act on the Monitoring of Foreigners’ Corporate Acquisitions in Finland.
Under the Act foreign corporation may unrestrictedly acquire up to 100% of Finnish company shares. Such acquisitions need not any permission or consent by appropriate Finnish authority, unless it is not related to the most important companies. The most important company means a company with the annual turnover exceeding 166 million euro, and more than one thousand persons on the payroll. Foreign business activity is generally regulated by the Bank of Finland and the Finnish Ministry of Trade and Industry. In particular, the Bank of Finland regulates notification of direct investments by foreign investors in Finnish projects, and by Finnish investors in foreign projects.

Beneficial Owner

Information on beneficial owners is not subject to disclosure to anybody; the company may be requested to disclose information on beneficial owners only in case of criminal investigation.

Secretary

No restriction or requirement in respect of a seal is specified under Finnish law. A company secretary may be a corporate body.

Shares and Share Capital

The share capital of a private limited company must be at least 2,500 euros and that of a public limited company at least 80,000 euros. The subscription price in full is entered in the share capital.
No-par-value shares and bearer’s share are allowed.
The number of shares subscribed for by each shareholder must be stated in the Memorandum of Association. The period within which the shares must be paid must be so short that a basic notification can be submitted to the Trade Register within three months from the signing of the Memorandum of Association. The shares must be fully paid before completion of the registration.

Auditor

A limited company that meets more than one of the following conditions in both the closing accounting period and in the accounting period preceding, must appointment an auditor:
1) the balance sheet total exceeds EUR 100,000;
2) net sales or corresponding earning exceed EUR 200,000; or
3) there are more than three employees on average.
If the Articles of Association do not contain any regulations on auditors, and no more than one of the conditions mentioned above are met, the company does not have an obligation to appoint an auditor.
The auditor or deputy auditor can be a person or a firm.
The auditor has to be an auditor authorized by the Central Chamber of Commerce of Finland, i.e. a KHT auditor; or an auditor authorized by a regional Chamber of Commerce in Finland, i.e. an HTM auditor; or an equivalent firm of auditors.

Open Access to Information on a Company from Official Data Sources

The Trade Register is a register for public use. Anyone is entitled to acquire some information recorded in the register.
Such information includes the company’s ID, location address or its post address, lines of business, information on financial statements submitted to the tax authority, and filed debt obligations of the company. When doing this, information on directors, shareholders and beneficiaries does not make part of the public file.
Through Virre Information Service, access can be received to companies’ registered details, e.g. Trade Register extracts. Basic details of businesses, such as the company name, Business ID, and contact details are free of charge; additional details and information products can be bought.
The Business Information System (BIS) offers information from the registers of the Trade Register and the Tax Administration free of charge. In BIS, the basic details of companies, such as company type, place of registered office, main line of business and whether a business has been registered at the Trade Register or in any of the registers run by the Tax Administration can be viewed.

TAXATION

Personal Income Tax

Tax residents pay tax on their worldwide income, non-residents on income from sources in Finland.
National income tax rates are:
  • Income up to EUR 18,600 – 0%
  • From EUR 18,600 to 27,900 – 6%
  • From EUR 27,900 to 45,900 – 17.25%
  • From EUR 45,900 to 80,500 – 21.25%
  • Over EUR 80,500 – 31.25%.
  • Capital (investment) income is taxed at 30%, and if exceeds EUR 30,000 – at 34%. 85% of dividends from listed shares are taxed as capital income, the remaining 15% are tax exempt. Special rules apply to the taxation of dividends from unlisted companies.
  • In addition to the national income tax, a flat rate municipal tax is levied. The rates range from 16.5% to 23.5% depending on the municipality.
  • Members of official churches in Finland pay church tax at the rate of 1 – 2.2%.
  • There is a special tax regime for foreign experts sent to work in Finland, as well as for non-residents.

Corporate Income Tax

  • Corporate income tax is paid on the company’s worldwide income.
  • The tax rate is 20%.
  • Capital gains are included in the tax base. However, there is a substantial participation exemption. Profit from the sale of shares is tax exempt if the seller is not a company carrying out private equity activities, the seller has owned at least 10% of shares for at least one year, the shares are part of the seller’s capital assets, and if certain other conditions are met. In addition, there are restrictions on the target company: it must be a Finnish company, a company subject to the EU Parent and Subsidiary Directive or a company from a double tax treaty country. The company must not be a real estate company, there are other restrictions too.
  • Dividends are in many cases exempt from taxation. However, in some cases, they are taxed: dividends on quoted portfolio investments, from non-EU/EEA companies and in some other cases.
  • CFC Rules

  • Finnish CFC rules apply to foreign companies from low-tax jurisdictions controlled by Finnish tax residents. A jurisdiction is a low-tax one if the corporate income tax on a foreign company’s profit is less than 3/5 of the tax paid by a similar Finnish company. Control arises when a participation held in a foreign company directly or indirectly, solely or together with related parties, is at least 25%.
  • CFC rules do not apply to companies from the EEA if they conduct genuine business there. If the company is not from an EEA country, then the following conditions must additionally be met for the exemption to apply: the jurisdiction is not blacklisted by the EU, it has a tax information exchange agreement with Finland, and the company's activity is production or provision of permitted types of services.
  • Withholding Tax

  • Interest payments are generally exempt from withholding tax.
  • Dividends and royalties can be taxed at the rate of 20% when paid to companies. For payments to individuals, tax is withheld at the rate of 30%.
  • There are various exemptions, such as for payments to EEA companies. If it is impossible to identify the actual recipient of the income, a tax rate of 35% may apply.
  • The tax may be withheld on certain other income payments.
  • The tax rates are reduced under double tax treaties and EU directives.
  • VAT

  • The standard VAT rate is 24%.
  • Some goods and services are subject to the reduced rates of 14% and 10%.
  • Social Security Contributions

  • The employer pays the following compulsory social security contributions:
  • health insurance contribution – 1.34%,
  • pension insurance contribution – 14.35%,
  • unemployment insurance contribution – 0.45% for the first EUR 2,125,500 of gross salaries and 1.7% for the excess,
  • accident insurance premium – 0.8%,
  • and some other contributions.
  • Employees pay the following contributions:
  • health insurance contribution – generally, 2.04%,
  • pension insurance contribution – 7.15% or 8.65% depending on the employee’s age,
  • unemployment insurance contribution – 1.4%.
  • Municipal Property Tax

  • The annual immovable property tax is set by municipalities.
  • The tax rates range from 0.41% to 2% (the rates may be higher for unused areas).
  • Property Transfer Tax

  • The tax is payable at the rate of 4% of the transaction value when transferring Finnish real estate.
  • When transferring company shares, the tax is paid at the rate of 1.6% (2% for real estate companies).
  • There are exceptions.
  • Inheritance and Gift Tax

  • The tax is levied on the market value of the inherited property or donated object.
  • The tax rates depend on the degree of relationship between the parties and on the value of the property. The tax scale is progressive.
  • Double Tax Agreements

  • Finland has double tax agreements and tax information exchange agreements with the following countries:
  • 71 DTCs: Argentina, Armenia, Australia, Austria, Azerbaijan, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Egypt, Estonia, Former Yugoslav Republic of Macedonia, France, Georgia, Germany, Greece, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Kazakhstan, Korea (Republic of), Kosovo, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Moldova (Republic of), Montenegro, Morocco, Netherlands, New Zealand, Pakistan, Philippines, Poland, Portugal, Romania, Russian Federation, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Switzerland, Tajikistan, Tanzania, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Uzbekistan, Vietnam, Zambia.
  • 49 TIEAs: Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Belize, Bermuda, Botswana, Brunei Darussalam, Cayman Islands, Cook Islands, Costa Rica, Curacao, Denmark, Dominica, Faroe Islands, Gibraltar, Greenland, Grenada, Guatemala, Guernsey, Iceland, Isle of Man, Jamaica, Jersey, Liberia, Liechtenstein, Macao (China), Marshall Islands, Mauritius, Monaco, Montserrat, Niue, Norway, Panama, Qatar, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, San Marino, Seychelles, Sint Maarten, Sweden, Turks and Caicos Islands, United Arab Emirates, Vanuatu, Virgin Islands (British).
  • Exchange Control

  • There is generally no foreign exchange control in Finland.
  • ACCOUTANCY

  • Accounting

  • All persons and entities engaged in business are obliged to keep books. The management of an enterprise is responsible for arranging its accounting. The obligation to keep books starts when founding the enterprise.
  • The period of an enterprise’s existence is divided into accounting periods, and financial statements are prepared for each accounting period.
  • The financial statements document the result of the operations, based on which taxes are paid and profits are distributed to the owners, or losses are noted. On the other hand, the financial statements document the financial position of the enterprise: property, assets and debts.
  • With certain exceptions, financial statements are public documents. Enterprises are obliged to submit their financial statements to the Trade Register administered by the National Board of Patents and Registration.
  • According to the Auditing Act, companies with a legal obligation to keep accounts as stipulated in the Accounting Act must elect an auditor and carry out an audit of the accounts. The audit is part of the enterprise’s supervision system and is obligatory for limited liability companies.
  • Accounting Period

  • The accounting period is specified in the Memorandum of Association. The normal accounting period is 12 months and is indicated by stating the day and month when the accounting period begins and ends.
  • For example: the company’s accounting period is 1 January to 31 December. The first accounting period can be longer or shorter than 12 months but not longer than 18 months. The first accounting period begins as soon as the Memorandum of Association has been signed and must end on the same day of the month as the normal accounting period.
  • The period between the signing of the Memorandum of Association and the end of the first accounting period does not exceed 18 months.
  • Double-Entry Accounting

  • Double-entry accounting must be used for keeping books. Each business transaction shall be entered in at least two accounts. The accounts are named, and the transactions to be entered are defined in permanent instructions, the account framework. The number of accounts (статья бухгалтерской отчетности) depends on the level of detail required by the management for itemizations of different income, expenses, financing transactions, assets and liabilities. The minimum requirement for the selection of accounts is that they must provide the information required by the income statement and balance sheet templates in the Accounting Decree.
  • Storage of Accounting Materials

  • The accounting books, the balance book, balance sheet itemizations and notes to the financial statements, as well as a list of accounts must be kept for at least 10 years, and vouchers must be kept in paper or electronic form at least 6 years after the end of the accounting period in Finland in any place deemed convenient for this purpose by the company.
  • Financial Statements

  • A limited liabilities company must prepare the financial statements within 3–4 months of closing the accounts.
  • The financial statements include the income statement and the balance sheet (also comparison data for the previous accounting period), as well as balance sheet itemizations and notes to the financial statements.
  • A limited liability company must always include the annual report information required by the Companies Act in the notes to the financial statements if no separate annual report is prepared.
  • The financial statements must be dated and the party obliged to keep books must sign them. If the party obliged to keep books is a corporation, the financial statements shall be signed by the Board of Directors, as well as the Managing Director or any person in a similar position.
  • Balance Book

  • The financial statements and a list of the accounting books and voucher types, as well as information on the methods of storing them, must be written in a bound balance book or one that will be bound immediately after its completion, and the pages or double pages must be numbered.
  • Auditing

  • The Auditing Act specifies the circumstances when an auditor must be used.
  • If the Articles of Association allow, companies that meet no more than one of the following conditions in both the closing accounting period and in the accounting period preceding it may neglect the appointment of an auditor: the balance sheet total exceeds EUR 100,000;
  • net sales or corresponding earning exceed EUR 200,000; or
  • there are more than three employees on average.

  • With the new Auditing Act lay auditors are no longer used. The auditors and deputy auditors must be registered in the Trade Register.
    If one or more natural persons have been appointed as auditors, at least one of them must have a residence within the EEA.

    Tax Returns

    The tax year usually corresponds to the calendar year.
    The tax return is filed within four months of the financial year-end.
    Advance payments of corporate income tax, with some exceptions, are made on a monthly basis. The final payment is made after the tax assessment is issued.

    International law relations

    Двигайте таблицу
    Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
    Yes civil law system based on the Swedish model 71 Yes No

    Public authorities and legal acts

    Двигайте таблицу
    List of laws and regulations
    Act name Scope of law
    Act on Foreign Insurance Companies foreign insurance companies
    Act on Preventing and Clearing Money Laundering and Terrorist Financing preventing and clearing money laundering and terrorist financing
    Act on the public disclosure and confidentiality of tax Information disclosure and confidentiality of tax Information
    Act on the Monitoring of Foreigners’ Corporate Acquisitions foreigners’ corporate acquisitions
    Auditing Act audit
    Bankruptcy Act bankruptcy
    Business Information Act information on companies
    Limited Liabilities Companies Act (2006) limited liabilities companies
    Value-Added Tax Act VAT
    Tax treaties entered Argentina, Armenia, Australia, Austria, Azerbaijan, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Egypt, Estonia, Former Yugoslav Republic of Macedonia, France, Georgia, Germany, Greece, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Kazakhstan, Korea (Republic of), Kosovo, Kyrgyzstan, Latvia, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Moldova (Republic of), Montenegro, Morocco, Netherlands, New Zealand, Pakistan, Philippines, Poland, Portugal, Romania, Russian Federation, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Switzerland, Tajikistan, Tanzania, Thailand, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Uzbekistan, Viet nam, Zambia
    Tax Exchange Information Agreement (TEIA) Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Belize, Bermuda, Botswana, Brunei Darussalam, Cayman Islands, Cook Islands, Costa Rica, Curaçao, Denmark, Dominica, Faroe Islands, Gibraltar, Greenland, Grenada, Guatemala, Guernsey, Iceland, Isle of Man, Jamaica, Jersey, Liberia, Liechtenstein, Macao (China), Marshall Islands, Mauritius, Monaco, Montserrat, Niue, Norway, Panama, Qatar, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, San Marino, Seychelles, Sint Maarten, Sweden, Turks and Caicos Islands, United Arab Emirates, Vanuatu, Virgin Islands (British)
    List of state regulatory authorities
    Bank of Finland https://www.suomenpankki.fi/en/
    Business Information System (BIS) https://tietopalvelu.ytj.fi/yrityshaku.aspx?kielikoodi=3
    Finnish Trade Register https://www.ytj.fi/en/index.html
    Ministry of Finance http://vm.fi/en/frontpage
    Ministry of Justice http://oikeusministerio.fi/etusivu
    Ministry of Trade and Industry http://www.ktm.fi
    National Board of Patents and Registration https://www.prh.fi/en/index.html
    Supreme Administrative Court http://www.kho.fi/en/index.html
    Tax Administration https://www.vero.fi/henkiloasiakkaat/
    Virre Information Service https://www.prh.fi/en/index.html

      Legal Partner of Review:

      ALT Finland OY

      Company incorporation in Finland, full scope of legal support services

      www.alt-finland.com

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