13 Account of shareholder loans and distribution of earned and capital income for dividends ‒ Instructions

Use this form to report information on a shareholder loan taken out or paid back during the tax year. However, you should first check whether the information is already included in the pre-completed tax return. If the information on shareholder loans is correct in the tax return, you do not need to take any action.

A shareholder loan is part of your taxable capital income if you, alone or with a family member, own at least 10% of the shares in the company that granted the loan, or have a corresponding share of the company’s total votes.

Information on the basis of which dividend income from non-listed companies is divided into earned income and capital income is also reported on this form. Report this information, that is, fill in section 4 of the form, if

• you are a majority shareholder (see section 4.5 of the instructions) and you have been using a residential property included in the assets of the company distributing a dividend or have held a shareholder loan by the company
• you are an owner-shareholder (see section 4.4 of the instructions) and you have held a shareholder loan by the company.

Submit this form and a free-form attachment if you want the subscription price of the share to be used as the mathematical value of a new share or a new company. Fill in sections Personal details and tax year, Name of limited liability company, and Business ID. The mathematical value is used in a private individual’s tax assessment to determine how much of the dividend of an unlisted company is taxable as capital income and how much is taxable as earned income. The subscription price of the share can also be used as the mathematical value in the case of a new share or a new company, but this must always be requested by the shareholder.

More information is available in the Tax Administration’s detailed guidance on calculating the mathematical value and reference value for the share of a non-listed company (especially sections 5.1 and 5.2) (available in Finnish and Swedish, link to Finnish).

The information can be provided via MyTax or on a paper form. The form and further information are available on the Forms page. The return address is marked on the first page of the form.

This form can also be used to submit a claim for adjustment after the tax assessment. Fill in a claim for adjustment and attach this form to the claim. A claim for adjustment can also be submitted in MyTax.

If you are making corrections to previously provided information or are claiming an adjustment, fill in all of the boxes in the section of the form (2, 3 or 4) to which you are making changes.

Read more:
Tax treatment of a natural person’s shareholder loan (available in Finnish and Swedish, link to Finnish)
Dividend from an unlisted company

1 Personal details and tax year

Enter your name and personal identity code.

Also enter the tax year, i.e. the year for which you are reporting the information.

2 Shareholder loan taken out during the tax year (taxed as capital income)

2.1 Name of limited liability company (LLC): The name of the company which granted you the shareholder loan.

2.2 Business ID: The company’s business ID.

2.3 Shareholder loan taken out during the tax year and not repaid by 31 Dec: Indicate the shareholder loans you have taken out from the company during the tax year and which you have not repaid by 31 December in the same year. You can only report a shareholder loan taken out from one company on this form. If you have taken out shareholder loan from several companies, fill in a separate form for the loans made by each company.

3 Repaid shareholder loan (deducted as expenses incurred in acquiring or maintaining capital income)

3.1 Name of limited liability company (LLC): The name of the company whose shareholder loan you have paid back, in full or partially.

3.2 Business ID: The company’s business ID.

3.3 Amount of repaid shareholder loan

Report the shareholder loans repaid during the tax year, if they have previously been treated as income for you and you have repaid the loan in full or partially by the fifth tax year after the loan was taken out. Enter the year in which the shareholder loan was taxed as capital income. Indicate the amount of the repaid shareholder loan in euros. You can only report the shareholder loan taken out from one company on this form. If you have repaid shareholder loans to several different companies, fill in several forms.

Example: You have taken out a shareholder loan from one company, €2,000 in 2022 and €1,000 in 2023. The shareholder loans were taxed as your capital income. In 2024, you repaid all shareholder loans. Enter year 2022 and €2,000.00 in the first column of the section, and year 2023 and €1,000.00 in the second column.

4 Details for the division of dividends into earned income and capital income

4.1 Company name: Name of the company that distributed the dividend.

4.2 Business ID: Business ID of the company that distributed the dividend.

4.3 Distribution of dividends: Enter the date when the dividends were ready for payment (ddmmyyyy). Indicate the number of shares you owned in the company on the date when the decision to distribute dividend was made. Enter the amount of the dividend in gross terms, i.e. do not deduct the tax-free shares from the sum. If the same company distributed a dividend more than once during the tax year, indicate the total amount of dividends you have received and the date when the last dividend was payable.

4.4 Amount of shareholder loan in the company’s balance sheet: Enter the amount of shareholder loan in the company’s balance sheet at the end of the accounting period that ended during the year before the year that dividend payment commenced.

Example: You have taken out €10,000 in shareholder loans from the company during the tax year 2023. The company’s accounting period ended on 31 December 2023, and the loan in full was not repaid. The company will distribute dividends in 2024. Indicate the amount of the remaining loan at 31 December 2023, i.e. €10,000.

Indicate the shareholder loan in this section only if you are an owner-shareholder. This means that you, alone or together with your family members, own at least 10% of the shares in a company conducting business activities, or have a corresponding share of all votes in the company. Family members include the shareholder's spouse and underaged children. Each member of the family receiving shareholder loan will submit a separate report, if necessary.

4.5 Value of the apartment used by the shareholder or their family, as entered in the calculation of the company’s net worth: Enter the value of the apartment as included in the company’s net worth in the previous year (the apartment’s book value or taxable value higher than the book value).

Indicate the value of the apartment if you have used an apartment included in the company's assets (shareholder apartment) as your own or family home during the year you received the dividend. Indicate the apartment’s value here only if you are a majority shareholder. This means that you own more than 30% of the company's shares, or have a corresponding share of the votes. You are also a majority shareholder if your ownership or voting rights, together with those of your family members, total more than 50%.

Date and sign the form. Also give your daytime telephone number.