A real estate unit you gave as a gift does not need to be reported

You do not need to report the gift that you have given on the real estate tax return. The National Land Survey of Finland provides us the information on real estate units received as a gift. 

If you as the donor have retained the right of use or possession, you are still liable to pay the real estate tax.

Report errors

• If you have not reserved the right of use or possession to the real estate unit you donated, but you still receive the real estate tax decision, correct the information on the owner of the real estate unit. 
• If the real estate unit was given as a gift and the donor left themselves a lifetime right of use and possession to the real estate unit, they will pay the real estate tax and receive the real estate tax decision. After the donor’s death, the tax liability is transferred to the owner of the real estate unit, i.e. the recipient of the gift. However, if the donor’s estate has received a real estate tax decision on the donated real estate unit, please notify us that the right of possession has ended.