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.
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 statement documents of foreign traders are not drawn up, audited, and made public in accordance with the EU regulations or in other similar manner, file the financial statements of the branch drawn up according to the Finnish legislation.
According to EU regulations
If the financial statement documents of foreign traders are drawn up in accordance with the EU regulations or in other similar manner, file them as they were drawn up, audited, and made public according to the legislation of the trader’s country.