Osuuskunta

An osuuskunta (co-operative) is a separate legal person. Members’ liability is limited to the contribution they have agreed to pay, unless they have given a guarantee or broken board duties. You can found a co-operative with one member. It has a board. Financial statements are filed with PRH.

You must draw up a written memorandum of association (perustamissopimus) signed by all founding members, and rules (säännöt). File the founding notification within three months of signing. If you file late, founding lapses. Filing is electronic from 1 January 2026. PRH states the fee on its co-operative page (400 euros at the time of that page; confirm before you pay).

After registration the co-operative must also file information on beneficial owners (edunsaajat). PRH describes that filing as free of charge.

The co-operative pays 20% corporate income tax on taxable profit, like an Osakeyhtiö. A member who works in a leading position and has a sufficient ownership share may need YEL; the ownership tests are on tyoelake.fi.

Practical advice

Write in the rules how new members join, how surplus is shared, and how the board is chosen.

If several self-employed people work through one co-operative, get tax and YEL advice before you start. The arrangement is easy to get wrong.

Where to seek advice

The best place to start is Pellervo (Osuuskuntien Keskusjärjestö) and PRH: https://pellervo.fi/

PRH names Pellervo and Uusyrityskeskus as the places for founding guidance. PRH filing rules: https://www.prh.fi/fi/yrityksetjayhteisot/yrityksenperustaminen/osuuskunnan-perustamisilmoitus.html . Free local advice: https://uusyrityskeskus.fi/yrityksen-perustajalle/palvelumme-alkavalle-yrittajalle/

All the necessary links

prh.fi — Co-operative founding notification.
pellervo.fi — Co-operative central organisation.
ytj.fi — Electronic notification.
vero.fi — Corporate income tax.