Toyota Gazoo Racing have now about 70 employees of which about 40 are working in Finland and the rest in Germany and England.

http://yle.fi/uutiset/tommi_makinen_...spomon/8549169


About the testing I’m quoting (and repeating)myself.

Post #809 in this thread

Quote Originally Posted by OldF View Post
Keeping the headquarters in Jyväskylä has the advantage for gravel testing. By the WRC sporting regulations (http://www.fia.com/regulations/regul...lltext=&page=1 , page 51) in the country where the WRC team is registered they can test more.

66. TESTING
66.1 PERMITTED TESTING SITES
For Manufacturers or WRC Teams registered in the Championship, testing (as defined in Art. 2.20) is permitted:
66.1.1 On a permanent testing site proposed by the Manufacturer or WRC Team before its first rally of the year and notified to the FIA. The permanent testing site must be located in the country where the Manufacturer or WRC Team rally cars are registered.
66.1.2 During a calendar year, a P1 driver may use only one permanent testing site.
66.1.3 In Finland, France, Germany, Italy, Poland, Portugal, Spain, Sweden and UK.

66.3.2 In the case of a Manufacturer, a maximum of 42 days in any calendar year. This clause does not apply to testing as stated in Art. 66.1.1.