I am the manager of a housing company, and I need to have the company’s list of shares recorded in the new Property Information System. Where can I find out whether the transfer tax is expired for a shareholder of an apartment?

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.