Translations:Osakeyhtiö/3/en
From Yrittäjä WIKI
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An Oy must keep double-entry bookkeeping and prepare financial statements. Limited companies file the statements with PRH. The company pays 20% corporate income tax (yhteisövero) on taxable profit. You pay personal tax when you take a salary or a dividend. A sole trader cannot pay themselves a salary; an Oy can.