Gift tax return form (3602e, 3603e)
This form is for filing a gift or a gift-like sale. The recipient must submit it. It must be submitted to the Tax Administration within three months of receipt.
If you opt for paper filing, send the completed form to:
Finnish Tax Administration
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760
Examples of circumstances where the paper form should be used:
- You are the gift recipient, but you don't have e-bank security codes.
- Your child is the recipient, and he or she doesn't have the codes.
- You are completing the return on behalf of someone else.
A gift tax return form can be used for filing the information for one single donor and one single recipient. No other enclosures than those specified in the Instructions for filling out the form are permitted. If you need more writing space, use the additional sheet of paper in the specification section.
Fill in the gift tax return carefully. If the return is inaccurate, if something is missing or if you file the return late, you may have to pay a late-filing penalty or a punitive tax increase.
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).