Finland:
Start-up notification by private trader 75€
Start-up notification by private limited company (min. 2.5k€ share cap) 350€
No liability to collect VAT if annual sales do not exceed 8,5k - unless you are a foreigner with no fixed establishment in Finland.
May neglect the appointment of an accounts auditor if more than one of following are not met:
Balance sheet total exceeds 100k
Net sales or corresponding earning exceed 200k/year
There are more than three employees on average
Self-employed pension insurance (YEL) not mandatory e.g. if not resident, annual work income is below 6 775,60 euro...
Quite easy, but for example dividends are taxed so heavily that Estonia is a good alternative to set up shop.
You should come here mainly because of quality workforce. Finland is a low-paying country for engineers (65-75 % of German average, 60-85 % of French average, 65-80 % of UK average - stats from 2001 though).
http://www.yrityssuomi.fi/default.aspx?nodeid=15325 (guide text) http://www.prh.fi/en/kaupparekisteri/hinnasto.html (registrar, prices)
Quite easy, but for example dividends are taxed so heavily that Estonia is a good alternative to set up shop. You should come here mainly because of quality workforce. Finland is a low-paying country for engineers (65-75 % of German average, 60-85 % of French average, 65-80 % of UK average - stats from 2001 though).