74 Calculation of CFC income (3097e)

This form is for taxpayers concerned by the provisions of the Act on the Taxation of Shareholders in Controlled Foreign Companies (laki ulkomaisten väliyhteisöjen osakkaiden verotuksesta 16.12.1994/1217 – lagen om beskattning av delägare i utländska bassamfund 16.12.1994/1217).

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You can also submit the information electronically by uploading a file to the Ilmoitin.fi e-service.

Self-employed operators of a trade or business, general partnerships, and limited partnerships must enclose the paper form when sending us their tax returns.

The address for limited-liability companies and other corporate taxpayers for sending the paper form:

Finnish Tax Administration
OCR Service – Corporate
PO Box 200
FI-00052 VERO