- Henri VäisänenAugust 16, 2014Stylish decor. A bit on the more expensive side. There's a breakfast buffet everyday from Monday to Friday starting at 7:30 and ending at 10:00 and on Sundays at from 9:30 to 13:00.
- Tiina TörmänenJuly 3, 2015Nice decoration and good location. Great selection of cakes etc. Delicious breakfast buffet and BIG salad portions.
- Andreas W.July 10, 2017Fantastic starting point of your day in Oulu. Don't let the lack of processed meat fool you, you'll basically roll out of here!
- Artem DaniliantsApril 29, 2014One of the best places to drink coffee in the sun
- Lee WaltonMay 17, 2014This place is awesome. The breakfast buffet is a bargain!
- Olli TapaninenOctober 27, 2015Delicious sandwiches!
- Risto PikkupeuraApril 12, 2015Kiva uusi kahvilla pienessä puistossa. Kallis. Harvoja paikkoja Oulussa mistä saa aamiaista.
- AnetteJanuary 8, 2015expensive but good quality. 4/5.
- Telle BenaissaMarch 14, 2015Good place for breakfast!
- Mimosa HalonenAugust 10, 2015Beautiful decoration!
- Alex AnttilaAugust 21, 2014Rennon elämän lähde. Riippukeinu ulkoterassilla ja sisällä äärettömän siisti sisustus! Kesän must-visit!
- Ville PalmuSeptember 5, 2015Ystävällinen henkilökunta ja törkeän hyvä aamupalabuffa! 5/5
- Teemu HynninenJanuary 3, 2015Tyylikäs paikka ja mukava palvelu!
Coming to Finland?
The obligations of a foreign company depend on its line of business, the type of assets present in Finland, and whether the company has a permanent establishment in Finland. Permanent establishment rules in Finland differ slightly for the purposes of VAT and income tax.
Kinnula Maps. This page provides a complete overview of Kinnula maps. Choose from a wide range of map types and styles. From simple political to detailed satellite map of Kinnula, Pohjois-Pohjanmaa, Oulu, Finland. Get free map for your website. Discover the beauty hidden in the maps. Maphill is more than just a map gallery. Source: Getty Thesaurus of Geographic Names source: Family History Library Catalog the text in this section is copied from an article in Wikipedia. Kuusamo is a town and municipality in Finland.It is located in the Northern Ostrobothnia region.The municipality has a population of and covers an area of of which is water. The population density is. The municipality is unilingually Finnish.
Notices to be filed on starting up and on changes
You must file a 'Y' form to notify of starting up a business, of any changes in it, and of going out of business. It is enough to simply complete one 'Y' form for both the Tax Administration and the Trade Register. When we receive the completed form at the Tax Administration, we will enter the business in the appropriate official registers and also establish whether it should be treated as having a permanent establishment for purposes of income tax as well as for purposes of VAT.
Forms are available at ytj.fi (ytj.fi)
Paying Finnish income taxes
Foreign businesses must pay income tax to Finland if it has a permanent establishment in Finland. However, some categories of income entail the liability for Finnish income taxation even if the company does not have a permanent establishment. Examples of those income categories include rental income from real estate, and income from sales of real estate.
VAT liability
Foreign companies must become VAT registered if VAT is to be charged on their sales of goods or services, and if the operation gives rise to a permanent establishment for VAT purposes. In addition, certain circumstances require that foreign business must be entered in the register even if their operation in Finland does not constitute a permanent establishment. Examples of these situations include the case when the customers who buy the goods and services are private individuals.
Foreign companies have the option to apply for VAT registration on a voluntary basis in situations where there is no direct obligation to do so.
Employer obligations
Foreign companies must always submit an Employer Payroll Report to the Tax Administration on any and all wages paid to employees who are Finnish tax residents.
The routines of payroll reporting have changed as of 1 Jan 2019:
- I If wages were paid on or after 1 January 2019: File an earnings payment report to the Incomes Register by the fifth day after the day when you paid your workers. You will not need to file an employer payroll report for 2019. Read more about how to submit payroll information to the Incomes Register.
- If you paid wages during 2018 or prior to 2018: File an employer payroll report to the Tax Administration by 31 January 2019. Read more about filing an employer payroll report .
In addition, the same employer obligations as concern Finnish businesses are in force for the foreign businesses that are deemed to have a permanent establishment in Finland, and for those that have voluntarily become registered as employers.