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70 Claim for removal of double taxation (3091e)

Use Form 70 to claim credit for foreign taxes in Finnish income taxation. The form must be filled in when the company has paid foreign taxes during the tax year, and in cases where it has not been possible to credit foreign taxes in the previous year.

File in MyTax

You can also give the information electronically by uploading a file in the Ilmoitin.fi service.

Note: If you use MyTax for submitting the return online, do not send us paper forms. MyTax contains several fillable forms for submitting the information that needs to be enclosed with the tax return. If you use Ilmoitin.fi, send us the attachment forms together with the main tax return form.

Do not send any paper forms if you use an online channel for filing the company’s tax return. 

If you file the return on paper  

Self-employed operators of a trade or business, general partnerships, and limited partnerships need to send the paper form enclosed with their tax return. 

Limited companies and other corporate entities need to send paper forms to: 

Finnish Tax Administration
OCR Service of corporate taxpayers’ returns  
PO Box 200, 00052 Vero 

Page last updated 3/1/2024