Claim for adjustment of gift tax
These instructions concern gift recipients. You can claim for adjustment of gift tax after receiving a gift tax decision.
When can a claim for adjustment be filed?
You can file a claim for adjustment within 3 years from the end of the tax year. In gift taxation, the tax year is the year when you received the gift. Always check the time limit for claiming adjustment in the instructions for appeal enclosed with the gift tax decision.
If the last day of the calendar year is a Saturday or Sunday, the due date is the next business day. The claim for adjustment must arrive at the Tax Administration by 4.15 pm on the due date.
| Year of receiving gift | Claim for adjustment must arrive by |
|---|---|
| 2020 | 2 January 2024 |
| 2021 | 31 December 2024 |
| 2022 | 31 December 2025 |
| 2023 | 31 December 2026 |
How to make a claim for adjustment
You can file a claim for adjustment in MyTax.
- Log in to MyTax and select Tax matters.
- Select All adjustment matters in the Claims for adjustment section.
- Click Claim for adjustment of gift tax.
- Fill in the claim for adjustment and then submit it.
If you cannot use MyTax: you can claim adjustment by submitting a paper form or a free-form request on paper.
If you submit a free-form claim for adjustment, make sure to state
- the appellant’s name and personal ID
- the tax decision appealed against (decision number)
- how you want your tax to be adjusted
- the grounds for claiming adjustment.
Enclose photocopies of documents you refer to, unless you have already submitted them to the Tax Administration. If you want the decision to be sent to your authorised representative, please say so in your claim for adjustment and enter the representative’s address as the address for correspondence.
Send the claim for adjustment and enclosures to the address:
Tax Administration
P.O. Box 650
FI-00052 VERO
After making a claim for adjustment
Pay the tax by its due date. If necessary, you can request a payment arrangement or an injunction to the recovery of the tax.
You can follow the processing of your request in MyTax: Go to the Tax matters tab, select Status of returns and requests and then View the processing status.
When your claim for adjustment has been processed, you will receive a decision on it in MyTax. The decision will also be sent by post to your home address. Check the estimated processing times
Further information and instructions on adjustment
Yes, you must pay your taxes on their due date even if you have claimed adjustment. Interest for late payment is collected on unpaid taxes.
Call the Finnish Tax Administration’s service number +358 29 497 026 (Maksuliikenne) for the payment details. You can also check the details you need for making payments in MyTax: How to pay taxes in MyTax.
If you have difficulties paying your taxes by the due date, we recommend finding out whether you are eligible for a payment arrangement. Read more on requesting a payment arrangement
If your claim for adjustment is accepted and you have no other tax debt, the tax you paid in excess will be automatically refunded to you with interest.
A suspension of enforcement means that your taxes are not transferred to enforcement or that an already started enforcement is suspended for the time your claim for adjustment is processed. You can request for the suspension of enforcement either simultaneously with your claim for adjustment, or afterwards.
If you intend to pay the tax in full regardless of having claimed adjustment, we do not recommend requesting a suspension of enforcement.
If you request a suspension of enforcement, keep the following in mind:
- Late-payment interest will be collected on the tax for the duration of the suspension as well, i.e. starting from the original due date of the tax until the date you pay the tax.
- Tax refunds cannot be used towards back taxes during the suspension.
- You cannot obtain a tax debt certificate or a certificate of paid taxes during the suspension.
The suspension of enforcement can be full or partial.
The enforcement of a tax can be suspended in two ways:
- Full suspension: The taxes are not transferred to enforcement and your tax refunds or any payments you have made to the Finnish Tax Administration are not used.
- Partial suspension: Your tax refunds and any payments you have made to the Finnish Tax Administration can be used towards the payment of your taxes, the taxes can be transferred to enforcement and your other assets may be seized as well. However, the National Enforcement Authority may not sell the seized assets before your case is processed.
The enforcement of taxes can only be fully suspended if the unpaid taxes have not yet been transferred to the National Enforcement Authority.
If your claim for adjustment is rejected, your request for non-enforcement is rejected, as well. In this case, the unpaid tax can be transferred to enforcement. However, while your claim for adjustment is being processed, the National Enforcement Authority may not sell any seized property, a housing-company apartment, or shares in a jointly administered real estate.
You can cancel a claim for adjustment fully or partially. In MyTax, go to the ‘Tax matters’ tab. Select ‘Cancel a claim for adjustment’ under ‘Claims for adjustment’.
A decision on a claim for adjustment can be requested to be rectified by lodging an appeal to the administrative court. The deadline and instructions for appealing are in the appeal instructions appended to the decision.
Key terms: