14C Tax credit for domestic costs – certificate of tax compliance for the Finnish tax authorities’ official use ‒ Instructions

You are entitled to tax credit for domestic costs also when the household work, daycare and caregiving work has been performed in another EEA country besides Finland. This form is required if you have made a foreign company payment for work of this type. This form constitutes a certificate attesting that the foreign company that has performed the work has no history of material negligence of tax payments or tax reporting. The form must be completed and signed by the local tax office of the country concerned. Proof of compliance can also be given by means of an equivalent certificate issued by the local tax office of the country concerned.

In addition to completing this form, fill in Form 14A, Tax credit for domestic costs, work performed by company. You can provide the information required for the tax credit in MyTax, too.

A paper form and further information are available on the Form page. The return address is indicated on the first page of the form.

If you have paid wages abroad, provide the information required for the tax credit for domestic expenses in MyTax or on Form 14B (Tax credit for domestic costs, paid to an employee).

Tax credit can be taken into account on your tax card

You can have the tax credit entered on your tax card during the same tax year the work entitling you to the tax credit for domestic costs is performed. It will be taken into account in the withholding rate rather than in the final tax assessment. Tax credit for domestic costs is deducted from tax, i.e. it directly reduces the amount of taxes you must pay.

Submit the relevant information for your tax card at MyTax (vero.fi/omavero). You can add Form 14C or an equivalent certificate as an attachment in MyTax. You can also apply for a change to your tax card by filling in the paper form, 5010e (Application for prepayment and/or for change in withholding tax percentage). In that case, enclose this form and Form 14A with the application.

Tax credit for domestic costs you have claimed via MyTax or by means of the form is transferred to your pre-completed tax return automatically.

You can also apply for tax credit retrospectively

You can also claim tax credit for domestic costs later, when you fill in the pre-completed tax return. In that case, provide the information in MyTax or return this form and Form 14A by the date indicated on the pre-completed tax return.

This form can also be used to submit a claim for adjustment after the tax assessment has ended. Fill in a claim for adjustment and attach this form and Form 14A to the claim. Claims for adjustment, too, can be made in MyTax.

Read more about the tax credit for domestic costs.

Taxpayer’s name (the party for whom the work is performed) and tax year

Enter your name and personal identity code. Indicate the tax year, i.e. the year for which you are claiming the tax credit for domestic costs.

Information on the work done

Provide the following information:

• Name of the country where the work was done.
• Date of signing the contract, i.e. the date on which you agreed on performance of the work with the company.
• Date of the first payment.

Name of the company

Provide the details of the company that performed the work: name of the company, taxpayer identification number and country of tax domicile.

Taxpayer’s signature

Sign the form.

Tax authority of the EEA country concerned is requested to fill in this section

The tax authority of the EEA country concerned is requested to complete this section of the form. It certifies that the company in charge of the work performed has not had any material non-compliance regarding its tax obligations at the above date of signing the contract or at the above date of first payment. This statement refers to possible non-compliance or negligence of tax payments, tax return filing, record-keeping or similar problems.