Filing final accounts of limited liability companies and co-operatives with the Finnish Trade Register
Limited liability companies and co-operatives file their final accounts in the Finnish Trade Register after liquidation, merger, or demerger. These instructions explain how to file the final accounts of a limited liability company or co-operative dissolved after liquidation.
Please note that instructions on how to file final accounts for merged limited liability companies and limited liability companies dissolved in demerger are only available in Finnish and in Swedish.
Final accounts after liquidation
The final accounts are the liquidator’s report of the liquidation proceedings. The liquidator’s report describes how the company’s assets were distributed. The liquidator must attach all financial statements, annual reports and any audit reports for the liquidation period to the final accounts.
When to file
The company is considered dissolved when the general meeting of a limited liability company or co-operative has accepted the final accounts proposed by the liquidator. File the final accounts within two months of the date when the general meeting of a limited liability company or co-operative has approved it.
Who can file
The liquidator or a person authorised by them signs the notification. Procuration rights are not enough to sign a notification to the Trade Register.
If an authorised person signs the notification, enclose a copy of a special power of attorney or the original general power of attorney.
Which documents to file
Enclose the following documents with your notification of the final accounts:
- The liquidator’s report of the liquidation proceedings. The report must include an account of the company’s division of property.
- Financial statements, annual reports and any audit reports for the liquidation period.
- A written statement of the date when the final accounts were approved. Enter the date when the final accounts were approved using the form for registering financial statements or the online service at ytj.fi.
Please note: Do not include any details in your notification that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets).
Cost of filing
The notification of the final accounts is free of charge.
How to file
If your company’s details are still in the Trade Register, you can file the final accounts in the online service at ytj.fi in Finnish and Swedish. Go to the online service at ytj.fi.Avautuu uuteen välilehteen
If your company is not in the Trade Register you can file the final accounts using our online form or by post.
When you file using our online form, upload the form for registering financial statements and enclose your final account documents, the liquidator’s report and attachments, and any applicable power of attorney as a single PDF file. Log in to the online form and enter the company’s details and the person filing the form. Enclose the final accounts as a single file and send. Go to the online form: Notification of the final accounts of the liquidationAvautuu uuteen välilehteen.
To log into the service you will need a Finnish personal identity code and either personal internet banking codes, a mobile certificate, or an electronic identity card (HST card).
Open the form: Registration of financial statements (pdf) in Finnish.Avautuu uuteen välilehteen
Open the form: Registration of financial statements (pdf) in Swedish.Avautuu uuteen välilehteen
If you file by post, send the form for registering financial statements and all final account documents together to the address on the notification form
As soon as the final accounts have been registered, a register extract will be sent to the company’s postal address recorded in the Trade Register.
Do not forget to file a notification of dissolution with the Trade Register.
Go to our instructions: Notification of dissolution of a limited liability company.