Branches: how to file financial statements with the Finnish Trade Register

Foreign traders’ branches registered in Finland must file their financial statements with the Finnish Trade Register within six months from the end of the financial period.

The time limit for filing the financial statements may be longer than six months, if the home country of the foreign trader is a member of the European Economic Area (EEA) and the time limit according to that country’s legislation is more than six months. In this case, the financial statements must be filed within the time limit stated in that country’s legislation.

The legislation for insurance companies as well as credit and financial institutions contain special provisions about making the financial statements of their branches public.

The financial statement documents you need to file and the method for filing the documents depend on whether the financial statements have been drawn up according to EU regulations.

See below which one of the situations concerns your company and read our more detailed filing instructions:

Financial statement documents to be filed and filing method

Not in accorance with the EU

If the financial statements are not drawn up in accordance with the EU regulations (states outside the EU), file the financial statements of the branch drawn up according to the Finnish legislation.

According to EU regulations

File the financial statements of the foreign trader as they were drawn up, audited, and made public according to the legislation of the trader’s country.

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Latest update 25.10.2022