1. TAX TREATMENT OF FINNISH BUSINESS FORMS
PROFIT
PROFIT
PROFIT
PROFIT
Company
tax
Company tax
PRIVATE
ENTERPRENEUR
PUBLIC
LIMITED LIABILITY
COMPANY
OYJ
PARTNERSHIP
LIMITED LIABILITY
COMPANY OY
dividend
dividend
dividend
dividend A P A P A P A P A P P P
ENTREPRENEUR
PARTNER
PARTNER
SHARE
HOLDER
SHARE
HOLDER
SHARE
HOLDER
SHARE
HOLDER
A = EARNED INCOME
P = CAPITAL INCOME
Lähde (soveltaen): Kivelä – Nordell Yrittäjän oikeutta. Helsinki. WSOY.

2. TAXABLE CAPITAL INCOME
Example:
TAXATION OF PRIVATE ENTREPRENEUR
INVESTED CAPITAL
PRIVATE
ENTERPRISE
20%
PROFIT IN YEAR XX
70.000
OWNER
TAXABLE EARNED INCOME
30.000
TAXABLE CAPITAL INCOME
40.000
Modified from: Hulkko - Hyvärinen - Varjola-Vahvelainen - Ohvo Henkilöstöoikeus. Helsinki. WSOY

3. TAXATION OF SHAREHOLDERS OF PUBLIC LIMITED LIABILITY COMPANIES
DIVIDEND
70% taxable capital income
30% tax free

4. TAXATION OF SHAREHOLDERS OF PRIVATE LIMITED LIABILITY COMPANIES
DIVIDEND
9 % of the mathematical
value of the share
Capital Income
Tax free until € / shareholder
Of the exceeding part::
1) Capital income 70%
2) Tax free 30%
Earned Income
=>
Taxable 70%
Tax free 30%