GloBE deadlines now run from the ultimate parent's year-end

The filing deadlines for the three GloBE minimum-tax returns in Finland are now expressly anchored to the ultimate parent entity's financial yearVero: the top-up tax information return (GIR), the notification of who files it, and the top-up tax return are each due within 15 months of the end of the ultimate parent's fiscal year, or 18 months for the first filing.

Previously the guidance measured the 15- and 18-month periods from the end of the fiscal year without saying whose year counts where group members have different year-ends.Vero The update settles that: the clock runs from the konsernin ylin emoyksikkö yearVero. The same anchoring now applies to extension requests — an application for extra time for any of the minimum-tax filings must reach Verohallinto by the filing due date, which is itself determined by the ultimate parent's year, and is made in OmaVero on justified grounds.

The second change concerns corrections to the GIR. A constituent entity may file and correct the GIR in OmaVero even after the assessment for the year has ended, but only one GIR may be filed for a fiscal year — unless the entity belonged to two different groups during that yearVero. Corrections or deletions must follow the correction procedure described in the technical application guidance (Täydennysveron tietoilmoitus (GIR) – Tekninen soveltamisohje, updated 2 September 2026)Vero; GIR changes are therefore never made as appeals against the assessment, even after it has endedVero. The top-up tax return, by contrast, is corrected through the ordinary appeal route in OmaVero.

In practice, every Finnish constituent entity must file the GIRVero, but the group may file centrally through the ultimate parent or a designated filer, with Verohallinto forwarding the data to other jurisdictions by automatic exchange. A Finnish entity is released from filing where the group files centrally in another EU Member State under the DAC9 Directive (EU) 2025/872, or outside the EU where a GIR exchange agreement (GIR MCAA) with Finland is in force by the filing due date and the filer filed correctly and on time there.Vero Where the GIR is filed outside Finland, the Finnish entities must file the notification in OmaVero — centralised through one designated local entity if desired — no later than the exchange cut-off, after which filing it is impossible.Vero No separate registration as a minimum-tax filer is required, and a top-up tax return is due only where top-up tax is payable in Finland, unless Verohallinto asks for one for supervisionVero.

Legal basis is Laki suurten konsernien vähimmäisverosta (1308/2023) 10 § on the 15-month filing period, applied through Verohallinto's updated reporting guidance Miten vähimmäisveron tiedot ilmoitetaan?, the GIR technical application guidance of 2 September 2026 for the correction procedure, and Directive (EU) 2025/872 (DAC9) for intra-EU exchange.