Pre-emptive discussion with the Finnish Tax Administration

Business enterprises may ask the Tax Administration to arrange a so-called pre-emptive discussion for solving complex tax matters. It serves as a useful tool and as an alternative for advance ruling in solving complex tax matters, e.g. related to changes in business activities or to reorganization.   

The purpose of a pre-emptive discussion is to increase predictability in tax matters, as well as to guide the taxpayer act correctly. The pre-emptive discussion is free of charge.

It is advisable to submit a written description of the matter in question to the tax authorities in advance.  

Besides the oral guidance during the meeting, the Tax Administration may also send a written guidance to the taxpayer afterwards if needed. In any case, the Tax Administration writes a memorandum after the meeting.

The written guidance binds the Tax Administration if the requirements set by the law (the on Assessment Procedure) are fulfilled.