Finland has opened electronic filing for global minimum tax returns, allowing large corporate groups to submit their GloBE information return, filing entity notification, and top-up tax return via MyTax from 30 January 2026, with extended deadlines applying for the first reporting period.
Finland’s tax administration confirmed, on 30 January 2026, that companies covered by the Law on Minimum Taxation on Large Groups can begin submitting their global minimum tax filings electronically from 30 January 2026. All filings will be handled through the MyTax e-service.
Corporate groups are required to submit a complete set of three reports: the GloBE Information Return (GIR), the Notification of the filing constituent entity, and the Top-up tax return.
The content of the filings follows the OECD standard for the GloBE Information Return. The GIR must be uploaded to MyTax as an XML file. By contrast, the Notification of the filing constituent entity and the Top-up tax return can either be uploaded or completed directly in MyTax using the available online fields.
The Finnish Tax Administration has made all three forms available for submission from 30 January 2026 onward.
Under the standard rules, all three filings must be submitted within 15 months after the end of the accounting period. However, for the first filing year, an extended deadline applies. Companies will have 18 months from the end of the accounting period to submit their returns.
As a result, the first filing deadline is set for 30 June 2026.
