Company Incorporation April 7, 2026

How to register a company in Finland 2026

Also available in:

简体中文

Finland: A Nordic Gateway for International Business

Finland consistently ranks among the world’s most stable, transparent, and business-friendly economies. As a member of the European Union, Finland offers direct access to the EU single market and the broader Nordic region — a combined consumer base of hundreds of millions. The country’s robust legal framework, efficient digital government services, and competitive corporate tax environment make it an attractive jurisdiction for entrepreneurs looking to establish a European presence. If you are considering how to register a company in Finland, the standard vehicle for foreign investors is the Osakeyhtiö (Oy), a Finnish private limited liability company that provides full liability protection for its shareholders while keeping incorporation requirements straightforward.

Quick View: Osakeyhtiö (Oy)

The Osakeyhtiö (Oy) is Finland’s most widely used corporate structure for small and medium-sized enterprises. It is registered with the Finnish Patent and Registration Office (PRH) and entered into the Finnish Trade Register. The Oy structure limits shareholders’ personal liability to their capital contribution, making it the preferred choice for both domestic and international entrepreneurs who want to know how to register a company in Finland with maximum protection and credibility.

Basic Information
Ownership	Private — shares are not publicly traded
Liability	Limited to share capital contribution
Capital Market Access	Not listed — private placement only
Shareholders, Directors & Secretary
Shareholders	Minimum 1, no maximum; no nationality restriction
Directors	Minimum 2; at least 50% must be EEA residents
Legal Representative	Not required
Local Director Required	Optional — but 50% of directors must be EEA residents
Local Secretary Required	Optional
Registered Capital
Minimum Capital	No legal minimum; typically at least €2,500
Paid-up Requirement	Share capital can be set freely in the articles of association
Capital Verification	Not required

Requirements for Finland OY Incorporation

Requirement	Condition
Board of Directors	At least 2 directors, with at least 50% resident in the European Economic Area (EEA). TKEG Expat can provide nominee directors to fulfill EEA residency requirements.
Registered Address	A Finnish registered address is mandatory and must be provided at incorporation. TKEG Expat offers a virtual address service in Finland to meet this requirement.
Resident Contact Person	A Finland-resident contact person is required for official communications. TKEG Expat provides a nominee contact person to cover this compliance obligation.

Required Documents

Natural Person (Individual Shareholder/Director)
Passport Copy	Certified color copy of a valid passport for each director and shareholder
Proof of Address	Recent utility bill or bank statement (issued within the last 3 months)
Legal Entity (Corporate Shareholder)
Certificate of Incorporation	Certified copy of the parent company’s certificate of incorporation or business license
Articles of Association	Certified copy of the parent company’s articles of association or bylaws
Director/UBO Passport	Certified passport copies of all directors and ultimate beneficial owners of the parent entity
Proof of Address	Proof of registered address for the parent company and residential address proof for each director/UBO

Finland Tax Brief

Source: TKEG Expat tax reference data, updated April 2026

Finland operates a straightforward and competitive tax system. The corporate income tax rate is a flat 20%, which is below the EU average and positions Finland favorably for businesses seeking a cost-efficient Nordic base. There is no withholding tax on dividends, interest, or royalties paid between resident companies, which simplifies group treasury structures. The standard VAT rate is 25.5%, applied to most goods and services.

General Corporate Income Tax (CIT)
Standard CIT Rate	20%
CIT Return & Payment
Filing Deadline	4 months after the end of the accounting period
Payment	Advance payments during the fiscal year; balance due upon filing
Withholding Tax (WHT) — Resident
Dividends / Interest / Royalties	0% / 0% / 0%
Value Added Tax (VAT)
Standard VAT Rate	25.5%
Capital Gains Tax (CGT)
Corporate Capital Gains	Taxed at the standard CIT rate (20%)
Effective Tax Rate (ETR)
Composite Effective Average Tax Rate	19.71%

Frequently Asked Questions

Question	Answer
Can a non-resident foreigner register a company in Finland?	Yes. There is no nationality restriction on shareholders. However, at least 50% of directors must be EEA residents, and a Finland-resident contact person is required. TKEG Expat provides nominee directors and a nominee contact person to fulfill these requirements for non-EEA entrepreneurs.
Is there a minimum share capital to set up a Finnish Oy?	Finnish law no longer prescribes a legal minimum share capital for an Oy. In practice, most companies are incorporated with at least €2,500. Capital verification by an auditor is not required at the time of registration.
Do I need a physical office in Finland to incorporate an Oy?	A Finnish registered address is mandatory, but it does not need to be a physical office. TKEG Expat offers a virtual address service that satisfies the Trade Register requirement, allowing you to operate your business remotely while maintaining full compliance.

Get Started with Your Finland Company

Understanding how to register a company in Finland is the first step toward entering the Nordic and European markets. TKEG Expat handles the entire incorporation process for your Finnish Osakeyhtiö (Oy) — from name reservation and articles of association through to PRH registration and Trade Register entry — including all government taxes and fees.

Whether you need nominee directors to meet EEA residency rules, a virtual registered address, or a Finland-resident contact person, our team ensures every compliance requirement is covered so you can focus on growing your business. Contact us today to discuss your Finland incorporation.

Finland