37 Capital fund partnership’s itemisation of profit shares received from other partnerships – instructions

Form 37 is for capital fund partnerships, i.e. limited partnerships that conduct capital investment business.

Specify on the form any taxable profit shares that the partnership has received from domestic and foreign partnerships. Fill in the form even if no profit share has been received or even if the amount is not known.

If you are correcting a tax return you have submitted previously, please file an entirely new return to replace the original one. Re-submit all the details you filed before. It is not enough to only fix an incorrect detail or to add a new one.

1 Capital fund

Name, Business ID, tax year and accounting period of the capital fund organised as a limited partnership.

2 Profit shares from domestic and foreign partnerships, subject to income tax

2a Domestic partnerships

Enter the Business ID, name and profit share of the domestic partnership. If the profit share is not yet known, tick the box “The amount is not known” and file a new return as soon as you know the amount. If no profit share has been received, the amount to enter is 0 (zero).

Calculate and enter the total amount of domestic profit shares under Domestic profit shares, total.

2b Foreign partnerships

Enter the name and Business ID of the foreign partnership, and the profit share received. If the Business ID is not known, you can enter an artificial ID. If the profit share is not yet known, tick the box “The amount is not known” and file a new return as soon as you know the amount. If no profit share has been received, the amount to enter is €0 (zero).

Calculate and enter the total amount of profit shares from foreign countries under Foreign profit shares, total.

2c Total taxable income from profit shares

Calculate and enter the total received amount of domestic and foreign profit shares. Transfer the euro amount to field Taxable portion of income (§ 16 and § 16 a, act on income tax (Tuloverolaki 1535/1992)) on Form 6A.