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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 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.

Printable version Latest update 28.06.2023