Yhteisöverotusjärjestelmän

Yhteisöverotus refers to the taxation of corporations in Finland. It is a significant part of the Finnish tax system, impacting businesses operating within the country. The primary tax levied on corporations is the company income tax, also known as yhteisövero. This tax is applied to the taxable profits of companies, which include limited liability companies (osakeyhtiö) and other legal entities such as cooperatives (osuuskunta) and foundations (säätiö).

The current corporate income tax rate in Finland is 20%, a rate that has remained consistent for several years. This rate is applied to the net profit after allowable deductions and expenses have been accounted for. The Finnish tax system allows for various deductions, such as operating expenses, depreciation of assets, and interest expenses, which reduce the taxable income of a company.

The administration of yhteisöverotus is handled by the Finnish Tax Administration (Verohallinto). Companies are required to file tax returns annually, reporting their income and expenses. The tax authorities then assess the tax liability based on the submitted information and relevant tax legislation. The system aims to be predictable and transparent for businesses.

International aspects are also considered, with provisions in place to avoid double taxation through tax treaties with other countries. For foreign companies operating in Finland, their taxable income and obligations are determined by Finnish tax law and applicable treaties. Dividends distributed by a Finnish company to its shareholders are subject to separate taxation, either as capital income or income from employment, depending on the recipient and the nature of the distribution.