Company Incorporation Guide

Finland company registration from abroad

Applicable country/region: FI - Finland

Published: September 19, 2026Updated: September 27, 2026

Written by our advisory team
Finland rules and requirements
Checked against official sources

Guide overview

From a checked name to the Trade Register entry

Finland company registration means forming a private limited company (osakeyhtiö, Oy). The Finnish Patent and Registration Office (PRH) enters it in the Finnish Trade Register (kaupparekisteri). The founders check a name against the register, sign a memorandum of association with the articles of association, then file one start-up notification. Since 1 January 2026 this filing process is online, in the YTJ service (ytj.fi) or an online form, and PRH rules on the name only after filing. A foreign founder without a Finnish personal identity code can authorise someone, such as a Finnish attorney, to file. Along the way come the company form, the people behind the company, where the board lives, the address, the first tax registrations and yearly duties.

COMPANY TYPES

Choosing the company form: Oy, partnership or branch

To register a company in Finland, founders pick a company form. In a general partnership (avoin yhtiö) or limited partnership (kommandiittiyhtiö), at least one partner is personally liable. A private trader (toiminimi) is one person trading in their own name, liable with all their assets. A branch (sivuliike) is part of the foreign company, not a separate legal person. The Oy, the most numerous form in the Trade Register, is a separate legal person, and its shareholders are not personally liable. Its rules sit in its articles, and investors join through a share issue. The public limited company (julkinen osakeyhtiö, Oyj), the other limited liability company form, needs a minimum share capital of EUR 80,000.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Finland Oy Basic Information

Ownership:

Consolidated Ownership

Limited Liability:

Positive

Publicly Participates In Capital Market:

Negative

Finland Oy Shareholder / Director / Secretary Requirements

Requirements For Shareholders:

Unlimited

Requirements For Directors:

At least one

Legal Representative Not Mandatory:

Positive

Local Directors Not Mandatory:

Positive

Local Secretaries Not Mandatory:

Positive

Finland Oy Registered Capital Requirement

Minimum Registered Capital Requirement:

No requirements, but typically at least 2,500 euros.

Capital Injection Not Required:

Positive

REQUIRED DOCUMENTS

Why agents and banks identify the people first

Under the Act on Preventing Money Laundering and Terrorist Financing (444/2017), company formation agents and banks are obliged entities. Each must identify and verify the customer before the relationship starts. For a Finnish company, they also check that its beneficial owners, who ultimately own or control it, are registered. The start-up notification lists them too, with the board of directors, any deputy members and any managing director. A company shareholder brings the people behind it into the file, which grows with the ownership chain. All the shareholders sign the memorandum of association, and the incorporation lapses unless the company is notified within three months of signing. Documents accepted only while recent are best gathered last.

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Natural Person Shareholders & Directors's Required Documents

Passport:

"Shareholders' and directors' passport English notarization;"

Process: NotarizationFormat: Scan Copy

Proof of Address:

Shareholder and Director Address Verification: Scanned copies of utility bills (water, electricity, or gas) or bank statements. Translation into English is required, and the documents must clearly indicate the shareholder/director's name, address, and a date within the last month.

Process: Not ApplicableFormat: Scan Copy

Legal Entity Shareholders's Required Documents

Proof Of Registration / Business License:

The English translation of the text is: "English translation and English notarization of the business license of the holding company."

Process: NotarizationFormat: Scan Copy

Company Bylaw:

The English translation of the company's articles of association for the holding company, along with an English notarization.

Process: NotarizationFormat: Scan Copy

Passport:

The legal representative of the holding company and shareholders holding more than 25% of the shares should provide a notarized English translation of their passport.

Process: NotarizationFormat: Scan Copy

Proof of Address:

Proof of address for the legal representative of the holding company and shareholders holding more than 25% of the shares: scanned copies of water, electricity, or gas bills, or bank statements. They need to be translated into English, and the documents must clearly show the name, address, and date of the legal representative, not exceeding one month.

Process: Not ApplicableFormat: Scan Copy

REQUIREMENTS AND ESTIMATED COST

Finland company registration requirements: residence and address

The board test required by the Limited Liability Companies Act (624/2006) turns on residence, not nationality or share ownership. Residence in the European Economic Area (EEA) is what counts, for deputy as well as ordinary board members. A managing director, if the company appoints one, must also live in the EEA. Only PRH can waive either rule, by granting the company a permit. The articles name the company's domicile (kotipaikka), a municipality in Finland. The company also files a postal or a street address, which is public and is where PRH sends its decisions by letter. What remains to arrange depends on the founders' position, such as whether an EEA resident will join the board.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

EUR 5,400

Requirements

Nominee Director: At least two directors are required, and at least one of the directors must be residents of the European Economic Area. Or hold a permit from the Finnish authority.

In Finland, the registration of a company requires a minimum of two directors, and 50% of the company's directors must be residents of the European Economic Area (EEA). If there are no EEA residents serving as directors, nominated directors provided by TKEG Expat™ (DE) can be used. If you would like to apply for a permit instead, please consult with your Customer Relationship Manager.

Included: No · Solution availableEstimated Cost: EUR 850 – 6,650

Registered Address: Need to have a Finnish address

Finnish companies must have a Finnish address for registration. If there is no Finnish address, you can choose the address hosting service provided by TKEG Expat™ (DE).

Included: No · Solution availableEstimated Cost: EUR 4,950

Company Secretary: Requires a contact person living in Finland

Finnish company registration requires a Finnish resident to act as the company's contact person. If there is no Finnish resident available, the nominee secretary service provided by TKEG Expat™ (DE) can be chosen.

Included: No · Solution availableEstimated Cost: EUR 2,400

Estimated Cost

Estimated Cost:

EUR 5,400 – 19,400

Check Eligibility And Calculate Price

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TAX

The first tax contacts for a new Oy

The start-up notification can also include applications for tax registration with the Finnish Tax Administration (Verohallinto). They cover the VAT register, the Prepayment Register and the employer register, and entry can take weeks. A customer paying for work or services withholds 13% of the price excluding VAT unless the company is on the Prepayment Register. Corporate income tax is prepaid on the company's own estimate, which it can ask to change. The resident withholding figures cover payments to Finnish resident companies. A dividend to an owner abroad is taxed at source, which a tax treaty can lower. A parent company in another EU member state holding at least 10% directly can be exempt, under further conditions.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

CIT Return Due Date:

Four months from the end of the accounting period.

CIT Payment Due Date:

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

CIT Estimated Payment Due Date:

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/20

Value-Added Tax (VAT)

General VAT Rate:

25.5

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

19.71%

Composite Effective Marginal Tax Rate:

22.6%

Conclusion

Business ID, bank account and annual filing

The Business ID (Y-tunnus) arrives once the start-up notification is signed, paid for and sent in ytj.fi, before the entry. The ID alone shows no register entries; the free company and organisation search at ytj.fi does. The corporate bank account is a separate approval, and banks need not open one. The financial statements, which under the Accounting Act include the balance sheet, go to the Trade Register within eight months of each financial period's end. Every period counts, even an inactive one, and filing late costs a late-filing fee. From 2027 the company confirms its registered details, contact details included, in ytj.fi every year. Next, keep the address and board details current and note the first filing date.

Finland

Jurisdiction Overview

About Finland

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