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3.01 Direct taxes and tax-like charges of corporate taxpayers and joint interest groups

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12/15/2023
12/14/2023
Tax Administration
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The view contains information on the taxes of corporate entities, and benefits under joint administration, since tax year 2014. Limitation of material:
- The view only contains information on corporate entities and benefits under joint administration. Corporate entities include limited-liability companies, associations for promoting an idea, associations with an economic purpose, public corporations conducting a business, other public corporations, foreign estates of deceased persons, foundations and entities for housing. Entities providing housing are housing companies (As Oy) and housing cooperatives. Public corporate entities include the State and its institutions, municipalities, joint municipal administrations and parishes of churches.
- Both corporate entities that are resident and non-resident taxpayers in Finland are included in the information. Corporate entities are treated as resident taxpayers if they are domestic. A corporate entity is domestic when it is registered in Finland or established according to Finnish law. Corporate entities registered abroad are non-resident taxpayers in Finland. From 2021, a foreign entity can be considered a resident taxpayer in Finland if it has its actual headquarters in Finland.
- If a corporate entity is treated as having a permanent establishment, it must pay Finnish tax on its income attributable to it regardless of whether the source of the income is Finland or a foreign country (§ 9.3, Income Tax Act).
Specifications for statistics items:
- Items 2.1.4, 3.1 and 3.2 only receive values from the tax year 2017 onwards.
- Item 2.11: Information on interest paid on refunds is not available for the tax year 2017-.
- Item 4: Only corporations having pursued active operations in the tax year were taken into consideration in the number of the recipients of tax decisions in the tax years 2014-2016. After the tax year 2017, however, the number includes all corporate taxpayers who have received a tax decision.
- It was possible to deduct the corporate tax refund for the last time in the tax year 2014 when the total amount of the refunds was EUR 2.6 million. The corporate tax refund has not been taken into consideration in the statistics. The refund is deducted from the corporate tax and its maximum amount may not exceed the amount of taxes imposed on the company.
- The general income tax percentage for corporations was 20% in the tax years 2014-. The income tax percentage for a joint benefit was 28% in the tax years 2014-2016 and 26.5% in the tax years 2017-.
Classifiers used in the material:
The material can be searched for using different classification parameters.
- Net sales
Net sales for some companies can only be calculated on the basis of taxation information. Net sales have been calculated based on information submitted on the main tax forms 6B, 6U and 6C for limited liability companies, foreign corporations and associations and foundations, for example. For associations and foundations, net sales refer to the amount of the sales of goods and services in euros based on accounts.
- Legal form - Company type
Classification by different types of legal entity is based on the legal forms recorded in the Tax Administration´s registers.
- Industry
The classification is based on Statistics Finland´s industrial classification (three-digit classification).
- Company size
The classification is based on Statistics Finland´s company size classification according to EU directives:
A micro company has fewer than 10 employees.
A small company has at least 10 but fewer than 50 employees.
A medium-sized company has at least 50 but fewer than 250 employees.
A large company has at least 250 employees.
- Municipality of domicile
The municipality of domicile classification indicates the municipality of domicile of the taxpayer. In the case of municipal mergers, the changed rates are calculated in relation to the combined values of the merged municipalities in the previous tax year.
- Company age
Company age information is based on Statistics Finland´s information on companies´ administrative start dates. The administrative start date is based on different registration dates of which the oldest is selected as the administrative start date. The registration dates considered here include the start date of the overall operating period, date from which the company has acted as a regular employer, the start date of the prepayment register period and the date from which the company has been liable to pay value-added tax for its business.
The overall operating period refers to the company´s lifecycle from its foundation until its abolition.
- Type of owner
A classifier indicating ownership is based on the company´s legal forms (companies not belonging to groups), group type or the form of the parent company (subsidiaries belonging to groups). For example, the subsidiaries of municipal groups are classified as municipally owned.
- Taxable income Non-display rules: Whenever a group consists of fewer than 3 companies, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 3 companies. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers´ Unknown classes have not been hidden, and no secondary non-displays are affected by Unknown classes. Inquiries:
verotilastot@vero.fi