Instructions for supervising another person’s interests – tax matters of guardians and clients

Guardian: client’s tax matters

As a private guardian or an attorney, you can manage your client’s tax matters and also submit or change their bank account number in MyTax. You do not need an authorisation to use the e-service. Log in to MyTax and select “Act on behalf of someone else”.

However, if the following circumstances apply, MyTax cannot be used:

• More than one person has a continuing power of attorney to act as the client’s guardian.
• Your continuing power of attorney to manage the client’s financial affairs concerns a certain part of the property, or your powers are otherwise limited.

If you cannot use MyTax, you can submit the returns on paper. See the instructions for filing on paper under Instructions for public guardians.

Guardian: my taxes (tax card)

If you act as a private guardian or an attorney and receive a fee, you will need a tax card for trade income. There is no employment relationship between you and your client. Because of this, the fee is trade income and you cannot use a tax card for wages. Note that you are not entitled to tax-exempt reimbursement of expenses, such as daily allowances or kilometre allowances, paid by your client. If your expenses are reimbursed, they will be taxed as trade income.

Go to How to order a tax card in MyTax and select “I receive trade income – I am not in the VAT register”.

Report the fee and any possible withholding tax to the Incomes Register. Read the detailed instructions: Report guardian’s fees to the Incomes Register

Pay tax withholding. You can find the payment details and also pay the withheld amount in MyTax. Withholding tax does not need to be applied if the fee is less than €1,500.

The fee is shown on the pre-completed tax return as trade income. The information is received directly from the Incomes Register. Check the pre-completed tax return and make corrections if needed.

• • If there is no trade income on your pre-completed tax return, add it to “Trade income and compensation for use” in section Wages, salaries, fees and compensation. Also report any tax withholding in this section.
  • Read the instructions for the pre-completed tax return – when you receive a pre-completed tax return and by when you must file corrections.

Guardian: my taxes (if you are in the prepayment register)

If you receive a fee for acting as a private guardian or an attorney and are in the prepayment register, you must make prepayments on the fee. Read how to request and make prepayments.

File the fee on the business tax return (5). Read more about how to complete the return and about the due dates. 

Fee not reported to the Incomes Register

When the guardian is a company or another party registered in the prepayment register, the fee is not reported to the Incomes Register.

Further, if a self-employed individual is in the prepayment register, they do not report the fee to the Incomes Register. It makes no difference whether they act as a guardian in the capacity of a private individual or a company.

Instructions for public guardians

Public guardians can manage their clients’ tax affairs by using paper forms. How to declare with paper forms.

How to grant a continuing power of attorney or a Suomi.fi authorisation

Definitions related to guardianship on oikeus.fi:

Guardian

Public guardian

Private guardian

Donee (person with a continuing power of attorney to act as guardian)

Instructions for granting a continuing power of attorney on the DVV website:

Continuing power of attorney, i.e. anticipating the need for support

Instructions for granting a Suomi.fi authorisation:

Select the authorisation “Managing of tax affairs”.

Suomi.fi authorisation for tax matters – how to grant and request authorisation