Application for refund of transfer tax (Form 6017e) Instructions for filling out the form
This form is for requesting a refund after transfer tax has been filed and paid. The taxpayer has fulfilled the obligation relating to transfer taxation when the amount paid is the same as the amount reported on the submitted transfer tax return. If the request for refund is shared by several persons, each of them must file their separate application forms.
If a tax return has been submitted but the transfer tax has not yet been paid, you must file a replacement return instead of filing this form.
If too much tax has been paid compared to the amount on the filed tax return, or if the tax should not have been paid at all, you can request refund because tax had been paid without reason. In the same way, if tax was paid but no return was filed, you can request refund because tax had been paid without reason.
In addition, corporate entities can submit this form to ask for exemption in connection with a business transfer or a transfer as defined in § 43 c of the act on transfer tax, if this form is submitted before the corporate entity pays the transfer tax.
Required enclosures
To process your request, the Tax Administration will need a photocopy of the deed of sale (other contract) with the appropriate signatures. The deed/contract must contain a public purchase witness’s signature if it concerns real estate.
Enclose a receipt proving that the tax was paid, unless you had a bank reference number for transfer tax when sending the payment.
If you acquired “new property” (i.e. shares of a housing company or real estate company) currently in construction or just finished, you must also enclose documentation on the right of ownership that indicates the date when you have become the new owner of the shares. An example of such documentation is a photocopy of a letter from the builder-developer or a photocopy of the receipt proving the payment of the final instalment.
For more information on other enclosures, see section 3 of the instructions for completing the form. The Tax Administration may ask for more documentation later in order to process your request.
1 Applicant details
Enter the applicant’s personal identity code or Business ID. If the applicant has no Finnish personal ID or Business ID, fill in his or her date of birth or their foreign personal or corporate ID.
Total amount of tax paid: Enter the transfer tax total that has been paid.
Amount of refund you want to claim: Enter the amount you want to claim as a refund. Minimum refund is €10.
2 The property that was acquired
Date when deed of sale or other contract was signed: Examples or “other” contracts include an agreement on an exchange, a contract on distribution of matrimonial assets, on distribution of an estate of a deceased person, or a contract to transfer an asset to the corporate entity and to receive corporate shares in return.
Date of transfer of ownership rights: You can check the deed of sale to see what has been agreed on ownership rights. If the transferred property is “new property” (shares of a housing company or real estate company that owns a newly constructed building), you can check the transfer date of ownership rights in the letter sent by the developer containing information on moving in to the flat; alternatively, you can check the date when the final instalment was paid.
2.1 Real estate unit, designated share, parcel of land, lease right, or a building without the land
ID of the real estate, parcel code or lease identifier: If you had acquired real estate, fill in its code (e.g. a real estate ID 091–011–0022–0033, and ID code for a parcel 091–011–0022–0033-M101 or an ID code for a transferable leasehold right 091–011–0022–0033-L1). If there is no parcel code yet, enter the code for the real estate unit from which the parcel of land has been acquired. If there are more than one codes to fill in, you can use the space in the lower section of the form under “Fill in your reasons for requesting”.
Building without the land: Tick the box if you had acquired a building and no land or ground – the contract is “for a separate sale or conveyance” of a building. Buildings or structures without the right of ownership over the ground typically include garden cabins and summerhouses.
2.2 Shares in a housing company, shares in a real estate holding company, or other securities
Company’s Business ID and name: If you had acquired shares in a corporate entity, enter its Business ID and name. To look up the Business ID, see the deed of sale, contract, the certificate issued by the building manager, the website of the Business Information System (ytj.fi), etc.
Share numbers: Enter the numbers here as they are set out by the deed of sale, other contract, the Articles of Association of the housing company, etc. (such as shares 101 to 200), if you had acquired a flat, apartment or other space.
Quantity of shares: Enter how many shares you had acquired (one hundred (100), for example).
Residential or other space (letter/number) Enter the letter and number that refer to the apartment, parking space, etc., as they are set out by the Articles of Association (for example, A 1).
3 Reason for refund
Tax has been filed and paid in excess or without reason: Choose this option if you have filed and paid transfer tax and you are asking for refund. The taxpayer has fulfilled the obligation relating to transfer taxation when the amount paid is the same as the amount reported on the submitted transfer tax return.
The sale was cancelled or a discount was given on the price:
If you choose this option, you must enclose documentation concerning the discount or cancellation, e.g. an agreement between the seller and buyer on cancellation, a court’s legally valid decision or a decision issued by the Consumer Disputes Board. In the same way, even if the deed of sale contains provisions that determine the discount or cancellation, you must enclose documentation such as a photocopy of a cancellation agreement between the seller and buyer.
If there is no court decision on the cancellation, enclose a photocopy of the original deed of sale, documentation proving that the seller paid back the price (such as a photocopy of the receipt), and give an additional account of the faults in the transferred asset. This account can be a statement or other official document based on an inspection of the property (including a statement by health official), a calculation of repair expenses. If the seller had paid the price back, enclose a photocopy of the receipt or other documentation that proves that such a payment was made.
My request for refund is related to the end of marriage or cohabitation or to a distribution of an estate: This option must be chosen if the acquired property was received in connection with a divorce, or when two people no longer live together, or received through inheritance. Enclose a photocopy of a signed agreement on division of assets, partition, separation or distribution of an estate. If the married couple had a prenuptial agreement, enclose a photocopy.
The transfer was prevented due to a redemption clause in the company’s Articles of Association: Tick the box for this option if the reason for cancellation of the sale was that a shareholder of the housing/real estate company had invoked their right of redemption under the Articles of Association of that company. Enclose documentation showing that the shares were redeemed. This may be the minutes of a General Meeting or the building manager’s report on redeemed shares.
The transfer is a gift, or it is based on a last will or testament: Tick this box if you had acquired the property or asset as a gift or by a last will.
The transfer is a new issue of shares: Choose this option if the transfer tax return was filed and transfer tax was paid on new shares issued by a limited-liability company. You must also choose this option in case you had acquired shares directly from the company but the company had received them in connection with an issue of shares where the company had been a subscriber. Enclose the company’s minutes of a General Meeting with the application, proving that an issue of shares was carried out, and if available, enclose a subscription certificate of the shares.
This is my first home, and I fulfil all the conditions below:
This selection requires that you fill in the date when you started living in the house or flat that you acquired. If you no longer live there, you must also give the date when you moved away and no longer live there on a permanent basis.
If the home you acquired as a first-time homebuyer is a real estate unit where you built a new house, enclose a photocopy of the certificate of move-in inspection or final inspection issued by a local authority in charge of inspections.
If you do not have a Finnish personal identity code, enclose photocopies of your passport and residence permit.
Corporate taxpayers:
The transfer in question is a transfer of a business unit, or a transfer as defined in § 43 c of the act on transfer tax:
Choose this option if you are a corporate entity and the application for refund is related to a business transfer within the meaning of § 52 d of the act on the taxation of business income (Laki elinkeinotulon verottamisesta 360/1968). This is a transfer of a real estate unit or securities where the recipient is a newly established corporate entity that will continue the operation of the business of the previous owner of the real estate/securities. Enclose an account of the transfer being made to a new corporate entity, established in order to continue the business, and not having had any activities prior to the transfer. You are required to indicate whether the corporate entity had obtained an advance ruling regarding income taxation, and whether the ruling confirms that the transfer of business satisfies the requirements listed in § 52 d, act on the taxation of business income. However, you can only tick this box if the business was actually transferred to the new corporate entity in the same way as was described in the advance ruling. If all the conditions are fulfilled, the Tax Administration may grant exemption from transfer tax provided that the application for refund is submitted after the transfer but prior to payment of transfer tax, and prior to the deadline for its payment.
Choose this option also in case your application concerns a transfer within the meaning of § 43 c, act on transfer tax (Varainsiirtoverolaki 931/1996) that relates to a re-arrangement of a training activity. Enclose an account of how the real estate unit had been used before it is transferred and how it will be used later. Another required enclosure is a statement by the Ministry of Education and Culture on fulfilment of the conditions of tax exemption. If all the conditions are fulfilled, the Tax Administration may grant exemption from transfer tax provided that the application for refund is submitted after the transfer but prior to payment of transfer tax, and prior to the deadline for its payment.
Other reasons: It may be that none of the other options listed above will apply to your circumstances. In that case, tick this box.
For example, you can choose this option if your application has to do with a sale, conveyance or transfer governed by the legislation on agricultural activities. In this case, enclose a certificate you have received from the local Centre for Economic Development, Transport and the Environment (ELY-keskus).
In addition, write the reasons why you ask for refund.
4 Signature and contact information
Do not forget to sign the application form and to fill in your contact information.
5 Contact information of your authorized representative if applicable
If you have a representative who will provide answers to the Tax Administration’s questions about the filed application for refund, or if the Tax Administration should send its decision to a representative instead of sending it to you, fill in the representative’s name, telephone and address. Enclose the representative’s power of attorney or letter of authorisation as appropriate. It may be provided as a free-text letter or on Form 3818e (Letter of authorisation for tax representation of individual taxpayers).
Send the completed form with its enclosures to Finnish Tax Administration – Verohallinto, P.O. Box 560, 00052 VERO. Alternatively, you can drop it off at any office of the Tax Administration.
After your application is processed, we will send you the decision by letter. In addition, they will be displayed in MyTax.
Refunds of are paid to the bank account that the Tax Administration has in its records. To check the bank account number on record, look it up in MyTax. If you have not given your bank account number to the Tax Administration, or if your account number has changed, log in to MyTax to submit a valid bank account number. Alternatively, you can use a paper form (tax.fi/forms). You cannot submit an account number by telephone.
Read more about transfer taxes