Finland Corporate Tax Comparative Guide

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Corporate Tax

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Consolidation

7.1

Is tax consolidation permitted, on either a tax liability or payment basis, or both?

Finland

Fiscales Ltd

Answer ... Tax consolidation is not permitted, but it is possible to make a deductible group contribution under certain conditions, where the parent company owns at least 90% of the share capital of the affiliated company. The legislation concerns domestic situations and also group contributions made to affiliated companies in other EU/EEA states to the extent that these cover final losses.

For more information about this answer please contact: Karri Nieminen from Fiscales Ltd

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Corporate Tax