When you log in to MyTax, your tax-related letters will change from paper to electronic form automatically. Read more about the changes.
On annual information return 7809, report details on payments made to non-resident taxpayers, such as payments of dividends from a non-listed company, surplus or interest.
File the details electronically if the annual return contains data on five or more income recipients. If you are a private individual, you can also file on paper.
Please note that if a stock-exchange-listed company has distributed dividiends, the form to use instead of Form 7809 is the “WRP102 – Annual information return on dividends paid to nonresidents by a listed company”. However, any wages, employment-related benefits, other social benefits, and pensions paid to non-residents must be reported to the Incomes Register.
How to submit the annual information return
You can file the annual information return in MyTax. After logging in to MyTax, select Report or request information in a limited scope.
You can also send the annual information return via Ilmoitin.fi. You need a separate file that matches the record description of the annual information return.
Guidance for annual information returns as software files — specifications of data formats
Instructions
2026 – Annual information return for payments to persons with limited tax liability in Finland
2025 – Annual information return for payments to persons with limited tax liability in Finland
2024 – Annual information return for payments to persons with limited tax liability in Finland
2023 – Annual information return for payments to persons with limited tax liability in Finland
Does the annual information return need to be corrected?
See instructions for how to correct the annual information return.
The Tax Administration can use automated decision-making in the context of resolving tax matters. This means that a decision concerning your tax matter may be based on partial or full use of an automated decision-making system. Read more about automated decision-making at the Tax Administration (only in finnish).
Page last updated 6/15/2026