Start-up notification for general partnerships, limited partnerships, and tax consortiums (Y2)
Use the Y forms if you cannot file your notification online at ytj.fi in Finnish or Swedish.
See the company types that can use online filing at ytj.fi.
The details you enter on the form will be publicly available to everyone.
Do not enter personal identity codes or the contact person’s contact details on the form. You can enter this information on a separate personal data form and enclose it with your notification.
Detailed guidance:
When do I need to fill in a start-up notification Y2?
Use start-up notification Y2 to register your company with the Finnish Patent and Registration Office (PRH) and the Finnish Tax Administration.
Use the Y2 form if you want to file a start-up notification for
- a general partnership
- a limited partnership
- a tax consortium or
- if the company being set up does not yet have a Finnish Business ID.
Please note that general partnerships and limited partnerships must be submitted for registration at the Finnish Trade Register within three months of the signing of the partnership agreement or the formation of the partnership expires. Tax consortiums are not entered in the Trade Register.
If your company already has a Finnish Business ID, use form Y5 to file changes.
With a few exceptions, all the notifications to the Finnish Trade Register are subject to a fee. Go to the price list and payment instructions on the PRH website.Open link in a new tab
Notifications to the Finnish Tax Administration are always free of charge.
How do I fill in form Y2?
Fill in the form before printing it. Remember to sign the form.
Please note:The details you submit to the PRH on the Y form will be publicly available to everyone.
Do not enter personal identity codes or the contact person’s contact details on the form. You can enter this information on a separate personal data form and enclose it with your notification.
Name of business
Enter 1–3 company name suggestions.
Add the type of business to the name:
- You can leave out "avoin yhtiö" (general partnership) from the business name if the type of business otherwise appears from the name. For instance, if the name includes the family names of the partners.
- The name of a limited partnership must include the word “kommandiittiyhtiö” (limited partnership) or the abbreviation “ky”.
- The name of a tax consortium must describe its activities, for example Property Consortium, Agricultural Consortium, or Forest Consortium.
Language of the company
Report to the Finnish Tax Administration whether the language used by your company is Finnish or Swedish.
The company requests for registration in the Finnish Trade Register
Tick the box if you are filing a start-up notification for a general partnership or limited partnership. Enclose a receipt of payment of the Trade Register handling fee.
Go to the price list and payment instructions on the PRH website.Open link in a new tab
Tax consortiums are not entered in the Trade Register. Complete pages 5–6 to give details to the registers of the Finnish Tax Administration.
I request for registration in the Trade Register on a certain date
Tick the box if you are requesting registration on a certain date (for example, an accelerated processing request). Please enclose a separate letter explaining your reasons for the request.
Domicile (place of registered office) of the company
Enter the place of your company’s registered office. It must be a municipality in Finland.
For companies outside Finland, enter the country of tax residence.
Other company names, if any
You can also register parallel company names or auxiliary company names with the Finnish Trade Register. Please note that the parallel company name of a general partnership or a limited partnership must be stated in the partnership agreement.
A parallel company name is a translation of the Finnish or Swedish company name. Enter the parallel company name(s) of your company. Add the language in brackets.
You can enter one or more auxiliary company names on the form. Describe which of the company’s activities are conducted under each auxiliary company name. Please note that the business you are planning to run under the auxiliary company name may only cover a part of your company’s business. Pay a handling fee for each auxiliary company name.
Contact details of the company for public use
Enter the contact details of your company for public use. A company registering with the Finnish Trade Register must have a street address or a postal address. You can also enter other contact details for your company, such as an email address and telephone number.
Please note that all submitted contact details for public use will be available for anyone in the company and organisation search at ytj.fi.
c/o (postal address or street address)
If you want to register the postal address of another company or person as your company’s postal address or street address, enter the name of the company or person in the c/o field.
Postal address
Enter the postal address of your company. If you want to use a PO Box address, enter the PO Box address only.
- Postal address: name of the street or road
- Building no: an address number of a house can also include a letter, hyphen or slash.
- Entrance no: staircase letter, if any, or the abbreviation Apt.
- Apartment no: the apartment number, and a divider, if any
- PO Box no: the PO Box number
- Postal code
- Town or city
The postal address will be transmitted to the Finnish Tax Administration. If you want to register a different postal address with the Finnish Tax Administration, enter the address on page 5 under “Postal address to be given to the Tax Administration use only”.
Street address
The street address is the address where the business or the permanent place of business is located.
- Postal address: name of the street or road
- Building no: an address number of a house can also include a letter, hyphen or slash.
- Entrance no: staircase letter, if any, or the abbreviation Apt.
- Apartment no: the apartment number, and a divider, if any
- Postal code
- Town or city
First financial period (accounting period)
The first financial period of a general partnership or limited partnership starts when the partnership agreement is signed.
Date of establishment or start date of business in Finland: Enter the date of establishment in the format dd.mm.yyyy (for example, 01.03.2021 for 1 March 2021). Companies outside Finland should enter the start date of business in Finland. If the business of a new company has started before the partnership agreement was signed, enter the start date of business as the date of establishment.
End date of the first financial period: Enter the date when the first financial period ends.
Please note that the company’s first financial period is the period between the start date of business and the end date of the first financial period. The first financial period cannot be longer than 18 months. The next financial period of the company (length = one year) starts automatically after the first.
Continuation of business of a previous company
Fill in only if the company type changes. Tick the box “The company is to continue the trade or business of a previous company”. Enter the name and Business ID of the previous company.
The new company obtains a Business ID based on this start-up notification Y2. Fill also in a notification of termination Y6 for the previous company.
The Business ID of a legal person remains the same as long as the legal person is operative. The Business ID remains the same even if the partners change or the owners of the partnership shares change. The Business ID also remains the same when a general partnership is changed into a limited partnership, or a limited partnership is changed into a general partnership. Use form Y5 for general partnerships and limited partnerships to file such change of form of business.
If the general partnership or limited partnership now being set up continues the business of a consortium, the Business ID remains the same. For instance, if a general partnership is established to continue the business of an agricultural consortium, the Business ID of the agricultural consortium is transferred to the general partnership. Fill in form Y5 for general partnerships and limited partnerships to file such change of legal entity form.
Main sector (line of business) to be declared to the Tax Administration
Enter the main sector of your company, which is the sector in which your company mainly operates. The main sector must be included in the company’s line of business.
Use the five-digit TOL 2008 code provided by Statistics Finland.
Please note that the company can have only one main sector (main line of business), and it will be shown in the company and organisation search at ytj.fi.
Business form
Tick the appropriate box: general partnership, limited partnership, or tax consortium.
Enclosure for the Tax Administration
Tick the box if you are registering a foreign enterprise. Fill in appendix form 6204.
Day of signing of the partnership agreement
Enter the date of signature of the partnership agreement. Enclose the original partnership agreement. Do not include the last four digits of Finnish personal identity codes or the home addresses of people in the agreement.
Tax consortiums must enclose a copy of a transfer of title, for example of a deed of purchase or a deed of gift. If the tax consortium is engaged in agriculture as a tenant farmer, enclose a copy of the rental contract.
Who can provide further information about this notification?
Indicate the person or company that can provide further information about the notification. This contact person is always notification-specific.
The PRH will send the contact person a register extract or a request to correct or supplement the notification, if necessary. If the company does not indicate a contact person, the PRH will send the register extract to the company’s address.
The Finnish Tax Administration always sends registration notices and requests for information, if necessary, to the company’s address entered on page 1 or on page 5 under “Postal address to be given to the Tax Administration use only”.
Please note that the details you submit to the PRH on the form will be publicly available to everyone.
Additional information to the PRH
Use this field to give additional information if necessary. Enter other details to be registered on page 4 under “Other details to be registered”.
Please note that the details you submit to the PRH on the form will be publicly available to everyone. Do not enter here any details that you do not want to be public, such as personal identity codes or health details.
Name of contact person
Indicate the person or company that can provide further information about the notification. The PRH will send this person or company a register extract or a request to correct the notification, if necessary.
Please note that if you do not indicate a contact person, the PRH will send correspondence to the company’s address. The Finnish Tax Administration always uses the company’s address.
Declare the contact details of the person providing further information using a personal data form. The contact details of the person providing further information are not public in notifications that become pending as of 1 January 2025.
Date and signature
Sign the notification. Remember to add the date and printed name.
A start-up notification can be signed by the following:
- A general partner of a limited partnership or a person authorised by such partner
- A partner of a general partnership or a person authorised by a partner
- All shareholders of a tax consortium or a person authorised by them jointly
If necessary, enclose an original general power of attorney or a certified copy of a special power of attorney.
Partners or shareholders of a tax consortium
Enter the full name and date of birth of the partners or the shareholders of the tax consortium. If the person is not a Finnish citizen, enter their citizenship.
If the partner is a legal person, enter their Finnish Business ID.
Indicate if a partner of the limited partnership is a general partner or a silent partner.
Enter the start date of partnership under “Partner since”. Enter the share of assets and the share of income (fractional or percentage) of a general partner of the general partnership or the limited partnership or of a shareholder of the tax consortium.
Enter silent partner's capital investment in total.
Enter the share of the profit to be paid to a silent partner as a percentage.
Use several copies of page 3 if there is not enough space for the partner details on the form.
Partner's right to represent the company
The right to represent the partnership and to sign for it can be stated in the partnership agreement. Only general partners may have this right. By law, each general partner has the right to sign for the partnership and to represent the partnership. If the company wants to limit this right, the company must state it in the partnership agreement.
Managing director
Enter the name, date of birth and citizenship of the managing director. Enter the personal identity code of the managing director and the home address outside Finland, if any, on the personal data form.
Procuration holders
Holders of procuration has the right to sign for the company and to manage the affairs of the company. Enter the name and date of birth of the holders of procuration. If the person is not a Finnish citizen, enter their citizenship.
Enter under “Right to represent” how the holders of procuration represent the company. Can a holder of procuration represent the partnership individually or is the partnership always represented by two holders of procuration jointly? Also fill in the personal data form.
Other details to be registered with the PRH
Use this field to for example notify of representatives or business licences.
Postal address to be given to the Tax Administration use only
Here you can enter a separate postal address only for the use of the Finnish Tax Administration.
Capital fund
Tick the box if the limited partnership is a capital fund.
VAT liability
The company may register for VAT or request VAT taxpayer status. Select the most appropriate alternative and enter the start date of operations in the format dd.mm.yyyy.
If the company does not consider itself liable for VAT (“VAT-exempt”), it must file a statement of the grounds.
Go to the Finnish Tax Administration website for further information about VAT.
Read more about group registration.
Registration for VAT
Enter the date as of which the company registers for VAT.
The company can 1) register trade or business for VAT, 2) register purchases; withdrawal of goods for own use; for VAT, 3) register notification obligation for sales of services in the EU, or 4) register for VAT as primary producer.
Read our instructions for companies registering for VAT.
VAT taxpayer status is requested
In some cases, companies may request VAT taxpayer status on their own initiative even if they are not liable for VAT by law. A company that has requested VAT taxpayer status is usually registered for VAT from the date of receipt of the notification.
The company can request VAT taxpayer status 1) for the transfer of rights to use immovable property, 2) as a small-scale business operator, 3) for intra-Community acquisitions, 4) as a primary producer, or 5) as a non-profit or religious entity.
The company does not consider itself liable for VAT (Exclusion from VAT)
If the company does not consider itself liable for VAT, select the appropriate reason and give more details on page 6 under “Additional information”. For easier processing, enclose a written statement or supplement.
Even if the company’s main business operations are exempted from VAT, the company may be liable for VAT if it has other business operations subject to VAT.
Go to the Finnish Tax Administration website for further information about business operations that are exempted from VAT.
Requesting entry in the Prepayment Register
If your company is registering for the Prepayment Register, enter the start date of operations in the format dd.mm.yyyy.
Please note that the Finnish Tax Administration enters the date of receipt of the notification, or a later date, in the Prepayment Register. This information will be publicly available for anyone in the company and organisation search at ytj.fi.
Companies that operate or intend to operate a trade, business, farm or other activity that generates income can be entered in the Prepayment Register. When the company has a valid registration in the Prepayment Register, the payer does not need to withhold tax on the compensation (such as royalties, trade income or other nonwage compensation).
Please note that the Finnish Tax Administration can deny the entry of a newly established company into the Prepayment Register if a person in charge of the company, or a company the person has previously been in charge of, has substantially neglected their tax payment obligation, tax-related notification duty, accounting obligation, or other tax-related obligations.
Registering as an employer paying wages on a regular basis
If the company is an employer paying wages on a regular basis, enter the start date of payment. The information about the entry in the Employer Register is publicly available to anyone as set out in the Finnish Business Information Act.
Read our instructions for employers paying wages on a regular basis.
Tax period of self-assessed taxes
Enter the company’s turnover (=sales) and the desired tax period for VAT and employer contributions.
Please note that if you leave the fields empty, the Finnish Tax Administration will automatically register your company for monthly processing.
Read our instructions for selecting the tax period of self-assessed taxes.
Details for income-tax prepayment
Tick the box if you are applying for prepayment electronically at vero.fi/taxcardOpen link in a new tab.
To determine the income-tax prepayment, enter the company’s estimated sales and estimated taxable income in the first accounting period in euros.
Please note that the partners must pay income-tax prepayments in proportion to their profit shares.
Additional information to the Tax Administration
Use this field to give additional information to the Finnish Tax Administration.
Liability to pay tax on insurance premiums
Insurers (insurance companies) with an operation in Finland must pay a tax on the insurance premiums agreed with their clients, if the object of insurance is a property located in Finland, an interest related to activities practised in Finland, or other interest in Finland. Policyholders must pay a tax on the insurance premiums when they pay the insurance premium to an insurer that does not conduct insurance business in Finland. You do not register for tax on insurance premiums for payment of statutory pension insurance contributions.
If your company registers for tax on insurance premiums, enter the start date of operations. Enclose an informal statement to describe the nature of operations.
Advisory service
If you need help to fill in the forms, contact our customer service:
- Finnish Patent and Registration Office: +358 29 509 5030
- Finnish Tax Administration: +358 29 497 051
- State Department of Åland: +358 18 635 270