Buyer of a flat (housing company) – complete the return and pay the transfer tax

After you have filed and paid transfer tax in MyTax, you will receive a certificate of the transfer tax in MyTax. This usually takes about 2 working days. You will also receive a certificate when you have bought your first home.

When the certificate is ready, you can open it through the details on the transfer tax or in the MyTax mailbox. If Your tax types tab does not show transfer tax, please log in to MyTax again. 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?

Do as follows

Log in to MyTax (opens in a new window). 

Alternatively, you can also do as follows

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 paper forms released at that time or later. In general, there is always a delay before a paper return becomes available for viewing in MyTax.

When you have used a 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 submit the transfer tax return late, the Tax Administration may impose a late-filing penalty or punitive tax increase. If you do not pay your transfer tax on time, you must pay interest. Read more about transfer tax return or payments that are overdue.

If you need to make corrections to the information you submitted, submit a replacement. You can do this in MyTax or send 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.

How to make corrections to a transfer tax return in MyTax

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 replacement past the deadline date for transfer taxes, the Tax Administration may impose a late-filing penalty or punitive tax increase.

If by this time, you already paid the transfer tax, look up the specific guide for correcting payment and the submitted return.

First, do not forget to complete the tax return and pay the transfer tax accordingly.

Because your housing company is in the new Property Information System, you must submit an application for registration of your ownership to the National Land Survey. The National Land Survey will get the information confirming your payment of the tax automatically, so there is no need to show a paper certificate to your building manager.

Read more about the new system.

First, if you encounter any cases-in-process for which ownership is still unclear because the people who have the shares have not proven to you that transfer tax is paid, it is the housing company’s responsibility to verify the current ownership situation of the apartment.

• If a residential apartment was bought in 2021 or later, the shareholder’s transfer tax is not expired, i.e. does not fall under the statute of limitations. In this case, the shareholder must show the housing-company manager a certificate proving that transfer tax was paid (if they have not yet shown it). After you receive the Tax Administration’s certificate concerning paid transfer tax, you can enter the shareholder’s name in the company’s list of shareholders. In the same way, based on the Tax Administration’s certificate, you can have the shareholder’s name recorded in the Residential and Commercial Property Information System.
  
  
• For residential apartments bought in 2020 or earlier, the transfer tax normally falls under the statute of limitations. However, if the shareholder bought “newly constructed property”, as defined by tax rules, the statute of limitations may still not have affected their transfer tax. In the case of “newly constructed property”, the apartment’s date of transfer to the new owner determines the due date for transfer tax payment. Read more about dates of expiration (in Finnish or Swedish)
  
  If an apartment’s transfer tax falls under the statute of limitations, it is enough if you just refer to the contract of sale (or other similar document) to update the company’s list of shareholders with the current ownership information. The Tax Administration issues no certificates to prove that a certain transfer tax falls under the statute of limitations. You can submit information on new owners to the Residential and Commercial Property Information System when you have the company’s list of transfers recorded there.