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82 Account of cross-border hybrid arrangements (3033) Forms

This form is for providing the Tax Administration with information on cross-border hybrid arrangements. Complete all the spaces and fields, and add a written description of the hybrid arrangement.

Choose your filing method

Enclose Form 82 with your company’s income tax return. Submit the return and the form electronically.

Go to MyTax

The paper form is acceptable in special circumstances only.

Send the completed paper form to:

Finnish Tax Administration — Verohallinto
OCR Service of corporate taxpayers’ returns — Yhteisölomakkeiden optinen lukupalvelu
PO Box 200, 00052 Vero

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The online authorisation mandate

You can use the Suomi.fi Authorization to enable you to deal with taxes for another person – including legal persons, companies, other entities – through e-services, over the telephone, or by visiting a service point on their behalf.

See how to grant and request a Suomi.fi authorisation

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Letters of authorisation on paper

You can receive a letter of authorisation written in the name of a company, to manage a single tax-related issue. If you – either personally or for an organisation that had been authorised – submit tax-related information on paper, a copy of the letter of authorisation has to be enclosed. A letter of authorisation does not provide access to MyTax.

Power of attorney for managing the taxes of a company (3804)

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Page last updated 3/12/2026