Real estate teax return (form 3743) – instructions for filling out the form

You can use the real estate tax return to correct or make additions to the information used as a basis for the real estate tax decision.

You can provide the information using either the MyTax service or this form. The form and further information are available on the Forms page. The return address is marked on the first page of the form.

If you are giving details on more than one real estate unit, piece of land or building, fill in a separate form for each one

Please note that the information you have entered on the form will be read by computer, by optical character recognition, and it only processes the text entered inside the form fields. Do not write anything in other areas, such as the margins of the form, because such information will not be processed. If you want to provide more information, you can enter it in section 6 (Further information) or on a separate document if necessary. Also state your name and your personal identity code or Business ID on the attachments. 

If the real estate unit has multiple owners

If you own a real estate unit, piece of land or building together with your spouse, or if both of you have the right of possession, it is enough if you only fill in one form under the name of one spouse.

Please note, however, that a cohabiting partner is not usually considered a spouse for tax purposes. A return filed together with a cohabiting partner is sufficient only if you have previously been married to each other, or you have or have had a mutual child.

If the real estate unit, piece of land or building also has other owners, they must report the information on their own forms.

1 Taxpayer identification and the tax year

Always fill in this section. Also fill in your personal identity code or Business ID and the tax year on the other pages of the form.

Name and personal identity code or Business ID

Name and personal identity code or Business ID of the party submitting the real estate tax return.

Tax year

The tax year respective to the information you are reporting. You can see the tax year on the front page of the real estate tax decision.

In real estate taxation, the tax year refers to the year for which the real estate tax is to be paid. Real estate tax is imposed on the party that owns the real estate unit or is an administrator equal to the owner at the start of the tax year, i.e. on 1 January (for further details, see section 3 of the instructions for filling in the form). In real estate taxation, the taxable value is determined based on the situation on the last day of the previous calendar year. This taxable value is calculated as based on the situation on the last day of the year (31 December).

Example: If you own a real estate unit on 1 January 2020, you will receive the real estate tax decision for the tax year 2020 in the spring of 2020. It is based on the taxable value of the real estate unit on 31 December 2019.

2 Identifying data pertaining to the real estate unit

Always fill in this section.

Property identifier

The property identifier of the real estate unit whose information you are reporting. A property identifier is a series of numbers divided into four sections, e.g. 092-416-0011-0123. You can find the property identifier on the real estate tax decision, the certificate of title or the deed of sale.

Parcel code

If you are reporting changes in the details of a non-subdivided parcel, please enter the parcel code that follows the property identifier. The format of the code is M0000. The property identifier of a parcel is a series of characters divided into five sections, e.g. 092-416-0011-0123-M0601.

3 Ownership and possession of the real estate unit on 1 January this year

In this section, you can correct information related to the ownership or possession of a real estate unit. State here if the real estate tax decision has not taken into account that, before January 1 of this year, you have, e.g.:

  • purchased a real estate unit
  • received a real estate unit as an inheritance, gift or other similar manner
  • transferred the real estate unit.

Real estate tax is imposed on the party that owns the real estate unit or is an administrator equal to the owner at the start of the tax year (1 January).  An administrator equal to the owner refers to a person with a gratuitous right of possession to the real estate unit. Such a right of possession is created when, for instance, the real estate unit is given as a gift and the donor maintains the right of possession to the real estate unit. Read more about the right of possession (in Finnish).

If the real estate unit was sold during the tax year, the real estate tax for the whole year is imposed on the seller. Sometimes the seller and the buyer may agree on dividing the real estate tax in the deed of sale, but this does not have an effect on how the real estate tax is imposed. Specifically, the Finnish Tax Administration does not divide the real estate tax between the seller and buyer as based on the deed of sale.

Please note that the changes in the real estate information that occurred during the tax year do not yet affect the real estate tax of the same year.

Example: Matti owns a real estate unit at the start of the tax year 2020 (1 January 2020). Matti sells the real estate unit in February 2020. The sale does not affect Matti’s real estate tax in 2020. He does not need to submit a real estate tax return due to the change of ownership in 2020, because the change will only affect the real estate tax respective to 2021.

What kind of right of ownership or possession do you have to the real estate unit?

State here what kind of right of ownership or possession you have to the real estate unit. Also state if the right of ownership, or possession or leasehold right, has ended. Also fill in this section when your share of the real estate unit has changed. 

  • Right of ownership and possession
    • Usually, the owner of the real estate unit has the right of ownership and possession to the real estate unit. Choose this option if you have both rights.
    • A party other than the owner of the real estate unit can only have a right of possession affecting real estate taxation if the right of possession has been determined by a will or deed of gift. In addition, the surviving spouse can reserve the right of possession to a real estate unit that was the joint home of the spouses.
    • If the right of possession to the real estate unit has been reserved in connection with the sale, it does not affect the real estate taxation; instead, the buyer is liable to pay real estate tax.
  • Only right of ownership (someone else has right of possession)
    • Select this option if you only have the right of ownership to the real estate unit, not the right of possession. This is the case when, for instance, you have received the real estate unit as a gift or through a will, but the right of possession to the real estate unit has been reserved for the donor or another party in the will or deed of gift. The surviving spouse may also have reserved the right of possession to the real estate unit that was the joint home of the spouses.
  • Example 1: Anja gives a real estate unit to Ville as a gift on 15 February 2019, but in connection with the gift, Anja reserves herself the lifetime right of possession to the real estate unit. Anja has the right of possession to the real estate unit, while Ville has the right of ownership. Anja is still liable to pay real estate tax on this real estate unit.
  • Example 2: Anja gives a real estate unit to Ville as a gift on 15 February 2019, but at the same time, she gives the lifetime right of possession to the real estate unit to Veera as a gift. In that case, Ville has the right of ownership to the real estate unit, while Veera has the right of possession. If Ville receives a real estate tax decision in the spring of 2020 stating that he has the right of ownership and possession, Ville must fill in a real estate tax return himself and state in this section that only he has the right of ownership. Veera must also fill in a real estate tax return; see example 4.
  • Example 3: Pirkko and Pertti were a married couple and each of them owned one half of a single-family house. The real estate unit was their joint home. After Pertti died, Pirkko reserved the right of possession to the real estate unit for herself. The right of ownership to the real estate unit is divided between Pirkko (1/2) and Pertti’s estate (1/2). Pirkko has the full right of possession to the real estate unit (1/1). This means that Pirkko alone is liable to pay real estate tax on the entire real estate unit.
  • Right of possession only
    • Select this option if you have the right of possession but not the right of ownership. This is the case, for instance, when the right of possession to the real estate unit has been reserved in a will or deed of gift, or when the surviving spouse uses the right of possession to a real estate unit that was the joint home of the spouses.
  • Example 4: Anja gave a real estate unit to Ville as a gift on 15 April 2019 and reserved the lifetime right of possession for Veera. This means that Ville has the right of ownership to the real estate unit and Veera has the right of possession. If Veera does not receive a real estate tax decision in the spring of 2020, or this real estate unit is not included in her real estate tax decision, Veera must fill in a real estate tax return and state in this section that she has the right of possession to the real estate unit. Ville must also fill in a real estate tax return; see example 3. 
  • Leasehold right (no right of ownership to land)
    • Select this option if you have purchased or otherwise gained the ownership or possession a building on land owned by another party (such as a rented plot), and the real estate unit is not included in your real estate tax decision. Report the information on the building in section 5 (Building). If the real estate unit includes several buildings, fill in a separate form for each of them, or submit a report via MyTax. Section 4 (Land) does not need to be filled in, because the owner of the land is liable to pay tax on the land.
  • I no longer have the right of ownership or possession to the real estate unit
    • Select this option if the real estate unit is still included in the tax decision, even though you have sold the real estate unit before 1 January of the tax year, for instance. Also select this option if you no longer had the right of ownership or possession to the real estate unit at the start of the tax year for other reasons.
  • I no longer have a leasehold right (leasehold right and building have been transferred)
    • Select this option if you have transferred the buildings still shown in the tax decision that are located on a rented plot or otherwise on land owned by another party. If you have transferred the leasehold right and the building, you do not need to report the transfer of buildings separately in section 5 (Building) of the form.

Your share of the real estate unit on 1 January (for example, 1/2)

Report your share of ownership of the real estate unit here if your share has changed. Also report the share owned by your spouse and the other owners of the real estate unit in section 6 (Further information).

If you no longer own any share of the real estate unit, report that the share is 0/0. If you have the both the right of ownership and possession to the real estate unit, but they are not of the same size, report the share of the right of possession here. Also report the share of ownership in section 6 (Further information) in the form.

Date when right of ownership or possession changed (ddmmyyyy)

Report the date when the ownership or possession changed here.

How did the change take place?

State how you received or transferred the real estate unit here. If you select the option Other, report the change in more detail in section 6 (Further information).

 4 Land

  • If you are reporting information on more than one piece of land, fill in a separate form for each piece.
  • If you are correcting information concerning a piece of land in the real estate tax decision, always fill in section 2 (Identifying data pertaining to the real estate unit) and, in addition, only the information you are correcting in the following sections:
    • 4.1 Identifying and property details
    • 4.2 Details on the farming land area
  • If the land or real estate unit is completely missing from the real estate tax decision, fill in the following sections at minimum:
    • 2 Identifying data of real estate unit
    • 4.1 Identifying and property details
    • Area
    • Land bordered by shoreline, or riparian rights
    • Plan:

4.1 Identifying and property details

Always fill in this section when reporting changes in the information on the land – either correcting information on the piece of land, or reporting a piece of land missing from the real estate tax decision. A missing piece of land may consist of the building site of the residential building of a farm, an agricultural production building, or a leisure property.

Select first if you want to correct the details of a piece of land included in the real estate tax decision or report a missing piece of land or real estate unit. If you are correcting information on a piece of land, state the land number. You can see it in the real estate tax decision.

Area

Report the area in square metres.

Building right

Report the amount of building right in square metres of floor area. If you are reporting a missing piece of land and you have no knowledge of a building right, you can leave this section empty.

Land bordered by shoreline, or riparian rights

Choose the most suitable option:

  • Bordered by shoreline or accretion
    The land is bordered by a shoreline or accretion for a distance of more than 10 metres. The owner of the accretion is not important.
  • Not bordered by shoreline or accretion
    The land is not bordered by a shoreline or accretion, or it is bordered by one for a distance of no more than 10 metres.
  • Riparian right
    The real estate unit land is not bordered by its own shoreline or accretion, but the real estate unit has a riparian right.
  • Plan
    Choose the most suitable option:
  • Detailed plan
    The land is within the scope of a detailed plan.
  • Detailed shore plan
    The land is within the scope of a detailed shore plan.
  • No detailed plan
    The land is not within the scope of a detailed plan or detailed shore plan.

The real estate unit has an area for extraction of resources

Check this section if the real estate unit has an area for extraction of resources, meaning an extraction site for stone, gravel, clay or peat, or other benefit used for needs other than personal agricultural or forestry needs.

More information about areas for extraction of resources and their valuation (in Finnish)

4.2 Details on farming land area

Fill in this section if you are correcting the information on the farming land area or reporting a missing real estate unit that contains farming land. Details on the areas of agricultural land, woodland and other farming land (wasteland) are not stated in the real estate tax decision It can be found in the section Assets of the pre-completed tax return.

  • Report the area of agricultural land, woodland and other farming land (waste land) in hectares. You can report the information with the accuracy of four decimals (i.e. one square metre) at maximum, such as 1.5000 ha.
  • Include the area of agricultural land with pipe drainage in the area of agricultural land, but also report the area with pipe drainage in its own section.
  • Report the area of the building site for a production facility in agriculture or forestry in square metres (m²).
  • The use of land can change for reasons such as reforesting a field, detailed plans, establishing a nature conservation area, or an environmental subsidy agreement related to forestry. If necessary, provide a clarification of the changes in section 6 (Further information).

Further information about the taxability of the land of real estate units (in Finnish) (in the instructions ’Kokonaan kiinteistöverotuksen piiriin kuuluvan kiinteistön ja maatilaan kuuluvan kiinteistön rajanvetoa’ on differentiating real estate units entirely within the scope of real estate taxation and real estate units belonging to a farm).

If you only report changes in the details of agricultural land, woodland and other farming land (waste land), you will not receive a new real estate tax decision. You can see the changes in the pre-completed tax return next year. You can see the changes in the building sites for production facilities in agriculture or forestry in the real estate tax decision.

 5 Building

If you are providing details on several buildings, fill in a separate form for each one.

When you are correcting the details on a building entered in the decision on real estate tax, fill in only the sections for which you are correcting information, in addition to section 5.1 (Identifying data respective to the building).

When reporting a building that is missing from the real estate tax decision, fill in at least the following sections:

  • 5.1 Identifying data respective to the building
    • Permanent building code if known to you
  • 5.3 Ownership and possession of the building on 1 January this year
    • Your share of the building on 1 January
  • 5.4 Unfinished building and date of completion
    • Building was started (ddmmyyyy)
    • Building was completed (ddmmyyyy)
    • Percentage of completion of unfinished building on 31 December last year
  • 5.6 Building’s purpose of use
    • More detailed information according to the type of building can be found in section 5.7 (Building type and properties)
      • Total area according to external dimensions

When you are reporting the percentage of completion of a building or the part of the building already included in the real estate tax decision, fill in only sections 5.1 and 5.4.

5.1 Identifying data respective to the building

Always fill in this section when reporting changes in the building details or a building missing from the real estate decision.

First select whether you are correcting the details on a building entered in the real estate tax decision or reporting a new building. If you are correcting the details, enter the building number stated in the real estate tax decision. If the building consists of several parts and you are only correcting information related to a specific part (such as the area of a building addition), state the number of the part of the building. It is also shown in your real estate tax decision.

Permanent building code

If you are reporting a building that is missing from the real estate tax decision, fill in its permanent building code here. Also state the permanent building code if the building is included in the real estate tax decision, but the code is missing or incorrect. If you do not know the permanent building code, you can leave this section empty.

The permanent building code (VTJ-PRT) is an identifier issued by the Finnish Digital Agency for every building and new construction project. The permanent building code is used as the primary identifier between the authorities’ various registers. The format of the permanent building code is 100012345A.

5.2 The building must be removed

Fill in this section if the real estate tax decision includes a building that is not actually part of the real estate unit or has been demolished, for example. Also remember to fill in the building number respective to section 5.1.

The building has been demolished or destroyed

Select this option if the building has been demolished or otherwise completely destroyed before 1 January of the tax year. Also state the date of demolition or destruction. Notify the municipal building control separately that the building has been demolished or destroyed.

The building data must be removed due to another reason

Select this option if there is another reason for removing the building from the real estate taxation information. Also state the reason and criteria in section 6 (Further information).

 5.3 Ownership and possession of the building on 1 January this year

Fill in this entire section if you are correcting the details of a building included in the real estate tax decision. If you are reporting a missing building, fill in at minimum the section ‘Your share of the building on 1 January’.

If you are correcting information on the ownership or possession of the entire real estate unit (not just a single building), this section does not need to be filled in. In that case, report the necessary information in section 3 of the form (Ownership and possession of the real estate unit on 1 January this year).

If necessary, you can add more information in section 6 (Further information).

What kind of right of ownership or possession do you have to the building?

In this section, select the type of right of ownership or possession you have to the building. Also state if your right of ownership or possession has ended. You also need to fill in this section when your share of the building has changed.

Right of ownership and possession
  • The owner of the building usually has the right of ownership and possession to the building. Select this section if you have both rights.
  • A party other than the owner of the building can only have a right of possession affecting real estate taxation if the right of possession has been determined by a will or deed of gift. In addition, the surviving spouse can reserve the right of possession to a real estate unit that was the joint home of the spouses.
  • If the right of possession to the building has been reserved in connection with a sale, this does not affect real estate taxation.
Right of ownership only (someone else has right of possession)
  • Select this option if you only have the right of ownership, but not the right of possession. This is the case when, for instance, you have received the building as a gift or through a will, but the right of possession to the building has been reserved for the donor or another party in the will or deed of gift. The surviving spouse may also have reserved the right of possession to the real estate unit that was the joint home of the spouses.
  • See examples in section 3 of the instructions for filling in the form – the same examples are also applicable to the ownership and possession of the building alone.
Right of possession only
  • Select this option if you have the right of possession but not the right of ownership. This is the case when, for instance, the right of possession to the building has been reserved in a will or deed of gift, or when the surviving spouse has reserved the right of possession to a real estate unit that was the joint home of the spouses.
  • See the example in section 3 of the instructions for filling in the form. The example is also applicable to the ownership and possession of the building alone.
I no longer have the right of possession to the building
  • Select this section if you have transferred a building that you owned or possessed previously, and you no longer had the right of ownership or possession to the building on 1 January.

Your share of the building on 1 January (for example 1/2)

Report your share of ownership to the real estate unit here if your share has changed, or if your share of the building is not the same as your share of the land related to the real estate unit. Report the share as a fractional number. Also report the share owned by your spouse and the other owners of the building in section 6 (Further information).

Date when ownership or possession changed (ddmmyyyy)

Report the date when the ownership or possession changed here.

How did the change take place?

State here how you transferred or received the building. If necessary, you can provide more details in section 6 (Further information).

5.4 Unfinished building and date of completion

Fill in this section if you are reporting a building that is missing from the real estate tax decision or correcting the details pertaining to a building. If you are reporting the details pertaining to a missing building, report the date of completion. If the building was unfinished, state the start date and the percentage of completion of the building, in accordance with the situation in the end of the previous year (31 December).

  • Example: The construction of the building started on 15 May 2018 and the building was completed on 1 February 2020. This means that the building was unfinished on 31 December 2019. If the building is missing from the real estate tax decision of 2020, state the date when the building started and the percentage of completion of the building on 31 December 2019.
  • The building is completed with regard to real estate taxation when an occupancy permit has been granted to the building.
  • If the basement, 2nd floor, or attic space of a residential building is unfinished but the building has been granted an occupancy permit, the building is not considered unfinished with regard to real estate taxation. This means that the building is considered to be completed with regard to real estate taxation, even if some parts are still not completely finished.

Building was started (ddmmyyyy)

State the start date of the construction here if the building was unfinished on 31 December in the year preceding the tax year. If the building was completed, it is not necessary to state the construction start date.

Building was completed (ddmmyyyy)

State the completion date of a new building here. If you are correcting the completion year of an old building, you can also state it here. If you do not know the exact completion date of the old building, provide the last day of the year of completion as the completion date.

Percentage of completion of unfinished building on 31 December last year

State the degree of completion of the building here as a percentage. If you do not state the degree of completion, the Finnish Tax Administration will estimate it as based on the construction start date and the completion date of the building.

More information on estimating the degree of completion of a building (in Finnish)

5.5 Building addition

Addition was started (ddmmyyyy)

State the start date of the construction here if the addition was unfinished on 31 December in the year preceding the tax year.

Addition was completed (ddmmyyyy)

State the completion date of the addition here.

Percentage of completion of the unfinished addition on 31 December last year

State the degree of completion of the addition here as a percentage. If you do not state the degree of completion, the Finnish Tax Administration will estimate it as based on the construction start date and the completion date of the addition.

Total area of addition

Report the total area of the addition here in square metres. Read the instructions on how to calculate the total area in section 5 (Building) of the instructions for filling in the form in section 5.7 (Building type and properties).

Volume of addition

State the volume of the addition here in cubic metres. The volume of the addition must be reported if the type of the building to be extended is an industrial or storage building, shop building, office building, hotel, or other building or structure.

Read the instructions on how to calculate the volume in section 5 (Building) of the instructions for filling in the form in section 5.7 (Building type and properties).

Total building area after addition

State the total area of the entire building here, calculated as based on the external dimensions. State the total area in square metres.

Building volume after addition

State the volume of the building here in cubic metres.

5.6 Building’s purpose of use

Fill in this section if you are reporting a new building or correcting the details of a building.

Permanent living or related to such

Select this option if at least one half of the floor area of the flats in the building is in permanent residential use. Also select this option when an unfinished building is being built mainly for permanent living.

A separate utility building, sauna or garage is also included in this group if the related main building is mainly in permanent residential use.

Other than permanent residential use or related to such

Select this option if more than one half of the floor area of the flats in the building is mainly in residential use that is not permanent. Other types of residential use include leisure time residence, for example. Select this also when an unfinished building is being built mainly for residential purposes other than permanent living.

A separate utility building, sauna or garage is also included in this group if the related main building is mainly in residential use that is not permanent living,

Other than living

Select this option if more than one half of the floor area of the flats in the building is in other than residential use. Also select this option when more than one half of the floor area of the flats in the building is used for accommodation as a business, or accommodation activities are only carried out as a part of agriculture.

5.7 Building type and properties

This section includes 8 alternatives:

  • Detached house
  • Leisure property
  • Utility building, garage or sauna
  • Industrial building or warehouse
  • Apartment building
  • Store building
  • Office building or hotel
  • Other building or structure.

Fill in the section that corresponds to the type of the building. If you are not certain about the type of building, fill in the information for the type that best describes the building. If necessary, write your own description of the building in section 6 (Further information).

This subsection is the same for all options:

Total area according to external dimensions

Total area of the building or part of it in square metres. Report the total area with the accuracy of a square metre.

The total area of a building is calculated as based on external dimensions. It includes the areas of all floors, basements and thermally insulated attic rooms. However, balconies, canopies or areas with a clearance of less than 160 cm are not included in the total area. Attics and porches are only included in the total area if they are thermally insulated. The area of a row house or a semi-detached house refers to the area of the entire building.

An example of calculating the total area.

1st floor: 12.50 m x 8.50 m = 106.25 m²
2nd floor: 12.50 m x 5.30 m = 66.25 m²
Basement: 12.50 m x 4.00 m = 50.00 m²
Total: 222.50 m² ≈ 222 m²

Also fill in the other details for the correct building type:

Detached house (single-family house, semi-detached house, row house)

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Heating

Select the option Central heating if the building has a heating system with water circulation. It is irrelevant whether the source of heat is oil, wood, coal, district heat, geothermal heat, electric heating with thermal storage, or an air-circulation heating system.

Select the option Other if the building is heated with a radiator connected directly to the electricity grid or other similar heater.

Leisure property

A leisure property refers to a building that has been built mostly for spending leisure time, such as a summer cottage. The building must be an ordinary leisure property. If the size, use, level of construction or level of equipment are essentially different from an ordinary leisure property, the building is considered a detached house in real estate taxation. A building is a detached house if, for instance, its size is at least 80 m2, its equipment level is the same as that of a detached house, and it is suitable for year-round use. Report the information on such a building in the Detached house section of the real estate tax return. Also fill in the section Detached house if a single-family house is in leisure time use.

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form. Include all floors, basements and thermally insulated attic rooms in the calculations.

The part of loft space in the building with a clearance of more than 160 cm is included in the total area of the building. The porch of a leisure property is not included in the total area. Enter the area of the porch separately in the section Porch area.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Porch area

Report the area of the porch here in square metres. A porch refers to a covered space permanently attached to the building, through which you exit the building. The porch must be large enough to spend time in. Not all sides of the porch have a wall. The porch area is not included in the total area of the building.

Also state if the building has the following equipment or properties:

  • Electricity
    The building has electricity if it is connected to the electricity grid or if an electric current of 230 V is conducted to the building. The production method of the electricity does not matter.
  • Water pipe
    A fixed water pipe system installed in the building where the water comes from a regional water supply system or well (a dug or drilled well) either using pressure or a pump is considered a water pipe.
  • Sewer
    A fixed sewer system installed in the building that ends in the regional sewer network, a settling well, cesspool or small sewage treatment plant is considered a sewer. A hole in the ground used to treat so-called grey water is not a sewer.
  • WC
    The WC must be flushable with water and connected to a sewer. A chemical toilet or an electric dry closet is not a WC.
  • The building is habitable in winter
    The building is habitable in winter if it has heating and sufficient insulation or wall thickness to ensure that the temperature of the building remains at +15 degrees Celsius at minimum with heating. A heat-storing fireplace, stove or electric heater can be used for heating. Being habitable in winter is not the same as suitable for permanent habitation. This means that the building does not need to be suitable for permanent habitation.
  • The building has a sauna bath
    The sauna bath must be located inside the bearing structures of the building. If the sauna bath constitutes a separate building, check the option No. In that case, fill in the information on the sauna separately in the section Utility building, and select Sauna bath from the options in that section.
Utility building, garage or sauna bath

State here if the building is a utility building, garage or sauna bath.

If the building is a carport or other type of open shed or canopy, do not enter its information here; fill in the building type ‘Other building or structure’ instead.

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Method of building

Select the option Thermal insulation if the building has been insulated thermally and its construction methods are intended for long-term use in general. For example, a sauna is considered to be intended for long-term use with higher building costs than a building with a light structure.

Select the option Light-weight structure if the building is lightly constructed and it has not been thermally insulated.

Industrial building or warehouse

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form.

Volume

The volume of a building or part thereof in cubic metres. The volume of the building includes both heated and cold areas, calculated on the basis of the external dimensions.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Number of floors (including basement)

State how many floors the building has. Include basements in the number of floors, too. Include the attic floor only if it has been thermally insulated.

Heating and water pipe

Select options I, II, III, or IV depending on which of them best corresponds to the properties of the building. The floor areas of the office areas and personnel facilities are calculated as based on the internal dimensions.

Air conditioning and lighting

Select option I, II, or III, depending on which of them best corresponds to the properties of the building. The floor areas of the office areas and personnel facilities are calculated as based on the internal dimensions.

Block of flats

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Number of floors (including basement)

Include basements in the number of floors, too. Include the attic floor only if it has been thermally insulated.

Number of apartments

State how many flats there are in the building.

The building has a lift

State whether the building has a lift or not.

Store building

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form.

Volume

The volume of a building or part thereof in cubic metres. Calculate the volume based on external dimensions, including both heated and cold areas.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Number of floors (including basement)

State how many floors the building has. Also include basements in the number of floors. Include the attic floor only if it has been thermally insulated.

Area of basement

Calculate the basement area in square metres. The use of the basement is not important.

Non-basement storage area

If the building has a storage facility outside the basement, add the areas of other such storage facilities together as based on the internal dimensions.

Office building or hotel

State whether the type of the building is an office building or hotel.

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form.

Volume

The volume of a building or part thereof in cubic metres. Calculate the volume based on external dimensions, including both heated and cold areas.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage, due to the age of the building together with the building type.

Warehouse

Total of all warehouse areas in square metres calculated as based on internal dimensions. Any minor storage areas on the office floors are not included in the total warehouse area.

Area of lift shafts

Calculate the area of the lift shaft based on the internal dimensions, Multiply the lift shaft floor area with the number of floors through which the lift passes. If the building has several lifts, add their areas together.

Parking space area

Area of the parking spaces in the building in square metres, calculated based on internal dimensions.

Building shape

Select option I, II, or III depending on which of them best corresponds to the properties of the building.

Ventilation

Select option I, II, or III depending on which of them best corresponds to the properties of the building.

Other building or structure

Total area according to external dimensions

Read the instructions on how to calculate the total area in the beginning of section 5.7 of the instructions for filling in the form.

Volume

The volume of a building or part thereof in cubic metres. Calculate the volume based on external dimensions, including both heated and cold areas.

Bearing structure

State whether the bearing structure of the building is made of wood, stone or metal. The bearing structure affects the discount percentage due to the age of the building together with the building type.

Building costs

Report the building costs of the building or structure here.

If the building or structure was unfinished on 31 December of the year preceding the tax year, report the estimated building costs based on the completed structure. In that case, also report the degree of completion in part ‘Percentage of completion of unfinished building on 31 December last year’ of section 5.4 (Unfinished building and date of completion).

Detailed description of building or structure

Add a more detailed description of the building or structure here.

5.8 Renovations and other significant repairs

Report the changes made to the building before 1 January of the current year. If completely new equipment or properties have been added to the building in connection with the renovations, report them in the sections reserved for the properties in question. For example, report a sewer added to a leisure property in the part Leisure property of section 5.7. Such an addition of new equipment does not need to be reported separately in section 5.8.

Renovation year

State the year of the renovation here.

Costs for renovation and repairs

Report the amount of actual costs for renovation and repairs implemented during the year preceding the tax year (i.e. year preceding this year).

Change comparable to rebuild

Check ‘Change comparable to rebuild’ if the building has been renovated so that it is comparable to a new building. Also report the total area of the building after renovation in section 5.7 of the form (Building type and properties). If the building was expanded in connection with the renovation, report the information of the addition separately in section 5.5.

6 Further information

You can enter further information here. You can enter, for instance, further information on the ownership or possession of the building or real estate unit, a clarification of changes in land use, criteria for removing the building, or a more detailed description of the building.

If necessary, you can continue on another sheet of paper. State your name as well as personal identity code or Business ID on that sheet, too.

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

7 Claim for adjustment of real estate tax after the end of real estate taxation

After the end date of real estate taxation, you can apply to the Assessment Adjustment Board for a change to your real estate tax. You can see the end date of real estate taxation on your real estate tax decision. You can also file the claim for adjustment via MyTax. If you are drawing up a claim for adjustment on paper, fill in the claim and attach this form. State the year for which you are demanding a change in taxation as the tax year on the form. When the other parts of the form refer to a specific date, it means a date compared to the tax year you reported. For example, section 5.4 (Unfinished building and date of completion): If you have stated that you are applying for a change in the taxation of tax year 2019, the text ‘on 31 December last year’ refers to 31 December 2018.