I’ve been a freelance in Finland for some time and was surprised by how easy setting everything up electronically was and how little I had to pay if my income was low in the beginning. I was also very surprised to see how helpful the tax office (Vero in finnish) is, even for questions that could be answered with “hire an accountant” but thanks to their help, I was able to do it on my own. I even made a mistake once and they let me know and fix it without consequences.

Compare this to my home country (Spain) where you have to pay a rather high fixed fee every month despite having no income (a typical situation at the beginning of any business), the amount of paperwork and unreadable legalese together with the unwillingness of the tax office to help you out with most of the stuff.

On a side note this guide looks great and wish I had such thing when I started out!