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Appeal

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You can appeal your taxation once it has ended. The appeal is filed by submitting a written claim for adjustment to the Assessment Adjustment Board.

Published by: Finnish Tax Administration · Government organisation

Description language: English

Coverage: All Finland

About this service

Description

You can appeal your taxation after the taxation has ended. You can see the end date of your taxation in the tax decision.

How to use it

The appeal is filed by submitting a written claim for adjustment to the Assessment Adjustment Board. You can submit a claim for adjustment in the MyTax service.

Where and how to get help

Asiointipiste Mikkeli · Visit in person

Asiointipiste Mikkeli on kaupungin ylläpitämä julkisen hallinnon yhteinen asiakaspalvelupiste.

Description: Finnish · Service languages: English, Finnish

Visit address: Raatihuoneenkatu 6 50100

Phone: 0151942100 · Charged

Mikkelin asiointipiste →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Tax Administration service point, Hämeenlinna · Visit in person

You can manage taxation matters at the service points of the Finnish Tax Administration.

Description: English · Service languages: Swedish, English, Finnish

Visit address: Wähäjärvenkatu 6 13200

vero.fi →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Suomi-piste in Lahti · Visit in person

The Suomi-piste in Lahti offers a wide range of services from one place – handle matters easily in one visit.

Description: English · Service languages: Swedish, English, Finnish

Kirkkokatu 12 15140

Showing up to five channels per service. Additional channels are available on the official service pages.

Capture started 2026-10-10T21:11:51.293Z · Published 2026-10-11T12:19:37.711Z . Directory information can change; this is not a measure of service capacity or an endorsement.

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Employer Register

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The Employer Register is the Finnish Tax Administration’s register that contains information on employers who regularly pay wages.

Published by: Finnish Tax Administration · Government organisation

Description language: English

Coverage: All Finland

About this service

Description

The Employer Register is the Finnish Tax Administration’s register that contains information on employers who regularly pay wages. For purposes of taxation, employers can be considered either regular or casual. Companies acting as regular employers must always sign up for the register of employers. A company is considered to be a regular employer in the following circumstances: * The company regularly pays wages or salaries to 2 or more employees. * The company regularly pays wages or salaries to one employee as well as to one or multiple employees whose employment is temporary or intended to be short-term. * The company pays wages to at least 6 employees simultaneously, even if their employment contracts are temporary and only for a short period. ### Foreign company If a foreign company has a permanent establishment for the purposes of Finnish income taxation and the company is a regular employer in accordance with the above criteria, the foreign company must register with the Employer Register. If a foreign company has no permanent establishment in Finland for the purposes of income taxation, the company does not need to register with the Employer Register. A foreign company can always request entry into the register on a voluntary basis.

How to use it

The company can enter in the Employer Register either in connection with the start-up notification or at a later time. If you submit a start-up notification electronically in the Business Information System (BIS), your company can also request entry into the Tax Administration’s registers at the same time. If you submit a start-up notification on paper, you can use the same form to register your company with the Tax Administration’s registers. A foreign company can submit a start-up notification only on a paper form. If you do not register your company with the Employer Register at the time of establishment, you can do so later in MyTax as soon as the company has a Business ID. ### Deleting data from the register If the entire business operations are terminated, submit a termination notification in the BIS service. Use the same notification to withdraw from the Employer Register. If your business operations continue, but you no longer work as a regular employer, you can withdraw from the Employer Register in MyTax. If a foreign company ceases to operate in Finland, submit a notification of termination. You can obtain a paper form from the BIS service. Use the same notification to withdraw from the Employer Register. If your business operations continue, but the prerequisites for employer registration are no longer met, you can withdraw from the Employer Register in MyTax.

Conditions

Employers paying wages occasionally do not need to register with the Employer Register. The company is considered to pay wages occasionally if one of the following conditions is met: * the company has only one permanent employee * the company employs 1–5 people whose employment does not last the entire calendar year. Companies must report the wages paid by submitting an earnings payment data report to the Incomes Register. The report must always be submitted even if the company is not in the Employer Register. The employer’s health insurance contributions must be reported in an employer’s separate report. If a company is in the Employer Register, i.e. it is a regular employer, it must also report those months in which wages are not paid to the Incomes Register. The information of no wages is reported in an employer’s separate report. If a company is not in the Employer Register, i.e. it is an occasional employer, it does not need to report to the Incomes Register unless it pays wages or other contributions. ### Foreign company If a foreign company has a permanent establishment in Finland for the purposes of income taxation, the company is treated as a Finnish payer and is subject to the above-mentioned obligations. If a foreign company has no permanent establishment in Finland for the purposes of income taxation, the company does not need to register with the Employer Register. However, a company must submit an earnings payment data report to the Incomes Register in the following situations: 1 The company pays wages to an employee who works in Finland and meets one of these conditions: * is insured in Finland * resides in Finland for more than six months * is a temporary agency worker with limited tax liability, whose wages can be taxed by Finland on the basis of a tax agreement between the employee’s country of residence and Finland. 2 The company pays wages to an employee who works abroad but is insured in Finland.

Where and how to get help

Tax Administration service point, Hämeenlinna · Visit in person

You can manage taxation matters at the service points of the Finnish Tax Administration.

Description: English · Service languages: Swedish, English, Finnish

Visit address: Wähäjärvenkatu 6 13200

vero.fi →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Suomi-piste in Lahti · Visit in person

The Suomi-piste in Lahti offers a wide range of services from one place – handle matters easily in one visit.

Description: English · Service languages: Swedish, English, Finnish

Visit address: Kirkkokatu 12 15140

Suomi-piste website →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Tax Administration service point, Kemi · Visit in person

You can manage taxation matters at the service points of the Finnish Tax Administration.

Description: English · Service languages: English, Finnish

Visit address: Marina Takalon katu 3 94100

vero.fi →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Tax Administration service point, Oulu · Visit in person

You can manage taxation matters at the service points of the Finnish Tax Administration.

Description: English · Service languages: Swedish, English, Finnish

Visit address: Uusikatu 52 90100

vero.fi →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Tax Administration service point, Seinäjoki · Visit in person

You can manage taxation matters at the service points of the Finnish Tax Administration.

Description: English · Service languages: Swedish, English, Finnish

Visit address: Kirkkokatu 9b B 60100

vero.fi →

Check the official service page for current hours, exceptions, identification requirements and further contact details.

Check this service on Suomi.fi →

Find help across Finland.

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