67Y Claim for general additional deduction for research and development (3040e)
Business taxpayers and corporate entities can use this form to claim a general additional deduction for the tax year 2023 (under the act on additional deductions based on R&D expenses (Laki tutkimus- ja kehittämistoiminnan menoihin perustuvista lisävähennyksistä verotuksessa 1298/2022)). Please note that for the tax year 2024 business taxpayers and corporate entities can claim a combined deduction based on research and development costs. This combined deduction includes the general additional deduction as well as a potential extra additional deduction.
If you want to claim a temporary deduction based on sub-contracting invoices related to research cooperation, use Form 67A.
You can also give the information electronically by uploading a file in the Ilmoitin.fi service.
Note: If you submit the information online, do not send us paper forms.
Limited liability companies and other corporations filing on paper must send the tax return and its enclosures to the address:
Finnish Tax Administration
OCR Service of corporate taxpayers’ returns
P.O. Box 200
FI-00052 VERO
Self-employed operators of a trade or business, general and limited partnerships as well as agricultural operators and partnerships must send the paper form enclosed with the tax return.