Filing final settlements of limited liability companies with the Finnish Trade Register
Limited liability companies file their final settlements with the Finnish Trade Register after liquidation, merger, and demerger.
Please note that instructions on how to file final settlements for merged limited liability companies and limited liability companies dissolved in demerger are only available in Finnish and in Swedish.
Final settlement after liquidation
The final settlement after liquidation includes a report of the liquidation proceedings written by the liquidator and an account of the company’s division of property. With the report, enclose all financial statements, annual reports, and eventual audit reports from the liquidation period.
These instructions are intended for limited liability companies that are no longer in the Finnish Trade Register.
If your company is still in the Finnish Trade Register, you can file the final settlement online. Go to our instructions: Limited liability companies and co-operatives: how to file financial statements.
When do I file?
File the final settlement within two months from when the General Meeting has approved it.
Who can file?
The liquidator or a person they have authorised signs the form for registering financial statements. Procuration rights are not enough to sign a notification to the Finnish Trade Register.
If an authorised person signs the notification, enclose a certified copy of a special power of attorney or the original general power of attorney.
Which documents do I need to file?
You must file the following details and documents:
- Date the financial statements were approved
- Decision of the General Meeting relating to the use of the company profits
- Profit and loss account
- Balance sheet
- Details enclosed with the balance sheet, profit and loss account, and cash flow statement (notes to the accounts)
- Signature page of the financial statements
You may also need these documents:
- Auditor’s report and auditor’s note
- Annual report
- Cash flow statement
- Consolidated financial statements, if included in the company’s financial statements, and an auditor’s report on the consolidated financial statements and, in some cases, a consolidated cash flow statement
Please note
- The details enclosed with the balance sheet, profit and loss account, and cash flow statement (notes to the accounts) must include information such as the number of employees who have worked in the company during the financial period.
- Auditor’s note means a note that the auditor makes in the financial statements and that refers to the auditor’s report.
Do not include any files that contain personal identity codes, home addresses, or other confidential details (such as health details or business secrets). Balance sheet specifications are not filed for registration.
What does it cost?
Filing is free of charge when you file the financial statements within eight months from the end of the financial period.
The handling fee is 100 euros if you file the financial statements late with the Finnish Trade register. Go to our instructions: Filing financial statements late.
How to file
File your notification by filling in the form for registering financial statements and enclose your financial statement documents with the form.
Save the paper form to your computer before filling it in. The form includes instructions on how and where you need to send the notification and its enclosures. Please note that the form is only available in Finnish and in Swedish.
Open the form: Registration of financial statements (pdf) in Finnish.Open link in a new tab
Open the form: Registration of financial statements (pdf) in Swedish.Open link in a new tab
How to send the details to the Finnish Trade Register
Send the completed form for registering financial statements and all the financial statement documents at once by post to Finnish Patent and Registration Office, Financial statements, 00091 PRH, Finland.
Once your financial statements have been registered, you will receive a register extract to your company’s mailing address recorded in the Finnish Trade Register.
The details in the financial statements are publicly available on the PRH Virre Information Service. Go to Virre Information Service.Open link in a new tab
Several service providers use the financial statement details. Read more about our co-operation partners providing financial statement details.