Instructions for filing and paying transfer tax
You can file the transfer tax in MyTax or complete and submit a paper form. Limited-liability companies and other corporate entities must submit transfer tax returns electronically in MyTax.
You can pay the transfer tax in MyTax or in your e-bank. You need the Tax Administration’s bank account number and a bank reference number for transfer tax. You can get the reference number in MyTax or phone our service number to ask for it.
The category of the purchased property affects the deadlines for filing and payment:
- Apartment and other spaces related to shares in a housing company
- Newly constructed property
- First home
- Real estate unit (house)
- Building, such as allotment cottage
- Corporate stock
- Shares based on time-sharing, shares in a golf-course company
The category of the purchased property affects the deadlines for filing and payment
Guidance for real estate agents and securities dealers
Instructions for paying transfer tax if the buyer is from a foreign country
After you have filed and paid transfer tax in MyTax, you receive your certificate in your MyTax mailbox. This usually takes 2 working days. You will also receive a certificate when you have bought your first home.
If you have filed your transfer tax return on paper, wait for the certificate of transfer tax to become available in MyTax.
Note: You cannot view the return in MyTax if you have submitted it before November 2019, with the old paper form. Read more: As I remember, I already submitted my transfer tax return. So why can’t I see my payment or transfer-tax form in MyTax?
How to find the certificate of transfer tax in the MyTax mailbox
After you have logged in to MyTax, select Mailbox on the home page. You can see the latest certificates of transfer tax you have received under Decisions and letters.
When the Mailbox tab is open, click Show all. This will display all the decisions and letters you have received in MyTax.
If you have received multiple certificates of transfer tax, you can identify them by the sale date. The sale date is shown in the Period column.
Click on Filter, enter the sale date in the text field (e.g. 12.12.2019), and click on Filter again (or press Enter). MyTax will now display all the certificates of transfer tax for that date.
Transfer taxation has only been handled in MyTax as of 8 November 2019. In MyTax, you can see:
- Any returns and notices you have submitted in MyTax.
- Any paper transfer tax returns you have submitted after 1 November 2019 on the new paper form that was released at that time. In general, there is always a delay before a paper return becomes available for viewing in MyTax.
When you have used a new transfer tax return, a certificate of your transfer tax will be stored in MyTax for viewing after both the return and the payment have been recorded in the Tax Administration’s data system. Finding the certificate in MyTax
If the housing-company shares are the type that entitle you to start living in a flat of the housing company, hand the certificate over to the building manager. This enables the building manager to enter your name in the list of shareholders.
If a realtor assists you when you buy the shares in a housing company, you will receive the certificate proving the payment of the transfer tax from the realtor (the estate agent’s office). MyTax does not contain the certificate if the realtor issued it. In the case of “new construction”, if you bought the shares for a newly built flat, you must submit the transfer tax return independently. After you have done that, the certificate will be stored in MyTax for viewing.
Older tax returns
You cannot view the return in MyTax if you submitted it before November 2019, with the old paper form. Please do not re-submit the return. If you need a copy of such a return, i.e. the one with a stamp on, please call the service number on +35829 497 022 (transfer taxes); sometimes the superintendent of a housing company may demand that you show a stamped form.
If you submitted your transfer tax return in Lomake.fi, it cannot be viewed in MyTax. Instead, you can view it in My e-Services where it is stored for 2 years and where you can print it out on paper. If more than 2 years have elapsed since you submitted it, call +35829 497 022, the service number.
If you file the transfer tax return late, you must pay either a late-filing penalty or an increased tax. If you do not pay your transfer tax on time, you must pay interest.
If you need to make corrections to the information you submitted, submit a replacement. You can do this in MyTax or file a paper transfer tax return that replaces your original return. In this case, you must not only correct the mistakes but also complete the other spaces on the form again.
If you submit a replacement on paper, remember to tick the “Replacement transfer tax return” box on the first page.
Note: if you submit the transfer tax return past deadline, you may have to pay a late-filing penalty or a tax increase.
If by this time, you already paid the transfer tax, look up the specific guidance on how to make corrections to the payment and the filed return.
If you submitted a return before 8 November 2019 and you need to make corrections to its errors, please call the Tax Administration service number +35829 497 022 (standard call rates apply).
Yes, you must file a transfer tax return even if the company considers the change in the form of activity to be partly or fully exempt from tax as described in § 24 of the act on income tax (Tuloverolaki 1535/1992 (TVL)).
If the company considers the transfer to be fully exempt from tax, state on the transfer tax return that the compensation is €0. Enclose a separate, free-form account of the assets that the company considers to be exempt from tax. If the transfer is partly exempt from tax, report the portion subject to tax on the transfer tax return and the portion exempt from tax in a separate free-form enclosure. This applies to both securities and real estate. The company must file a transfer tax return in MyTax.
If the income tax assessment shows that the company’s judgement about the tax exemption was incorrect, the company must correct the details by submitting a corrected return (a replacement transfer tax return). In addition, the company may have to pay penalty fees.