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71A Tax-exempt capital gains and nondeductible capital losses (3057)

This form is to be used by limited liability companies, cooperative societies and non-mutual real estate companies (however not by capital investment companies).

The form is for reporting tax-exempt capital gains from transfers and liquidations of assets and for reporting non-deductible losses and gains from transfers and liquidations that arise during the tax year from sales and other transfers of fixed-asset shares included in the business source of income.

Send completed form to:

Finnish Tax Administration
OCR service – Yhteisölomakkeiden optinen lukupalvelu
PO Box 200
00052 VERO

Page last updated 3/12/2026