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.


File a gift tax return in MyTax (

If you opt for paper filing, send the completed form to:

Finnish Tax Administration
Inheritance and Gift Tax (Perintö- ja lahjaverotus)
PO Box 760
FI-00052 VERO

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.

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