Instructions – cover form to accompany an application for special permit
These instructions describe what information needs to be submitted on the cover form enclosed with the application for a special permit for deducting losses. Preferably, fill in the cover form details and the actual application in MyTax. If you are requesting the special permit with a paper form, enclose this form as a cover page.
Read more about allowable losses and ownership changes (in Finnish and Swedish only, link to Finnish).
Application language
Select the language of the application (Finnish or Swedish). The Tax Administration will issue the decision in the language that has been selected as the language of the application. However, if your domicile is in the Åland Islands, you will receive the decision in Swedish regardless.
Contact information for the Tax Administration’s decision, invoice and requests for additional information
Select the party to whom you want the decision, invoice and any requests for additional information to be sent. If you want to use the applicant’s contact information for all of the above, you do not need to fill in this section. If you want to use some other contact information for the decision, invoice or requests for additional information, give the information in this section.
Special permit regarding income taxes
Requested special permit
State here whether you are requesting a special permit for deducting losses after change of ownership or a special permit for deducting losses for the part that corresponds to the group subsidy that the company has received. If you are applying for a special permit for deducting losses for the part that corresponds to the group subsidy that the company has received, also fill in the “Description of the received group subsidy” section.
Tax years relevant to the requested special permit
List all the tax years that the application for the special permit concerns.
If you use a paper form, separate the tax years with commas.
Has the ownership of more than 50% of the shares changed or is about to change either in the company itself or in a shareholder company that has at least a 20% holding?
State here whether the type of ownership change as described in the heading has taken place in the company.
Type of ownership change
Report whether the change of ownership was direct or indirect.
Time frame for the change of ownership
Report here whether the change of ownership happened at once or in stages. You can also report if a change of ownership will happen in the future.
Select one option.
If the change of ownership happened at once, also enter the date when it happened. If the change of ownership happened in stages, enter all the relevant dates. If the change of ownership is set to take place in the future, enter the tax year during which it is going to happen.
Reason for change of ownership
Report whether the reason for the change of ownership was a sale, gift, business restructuring or some other reason.
Special reason for granting special permit
Select a special reason for granting a special permit from the list of options. If none of the options is appropriate, you can also select Other special reason. Or, if there was no special reason, you can select No special reason.
After the ownership has changed, will the applicant continue operations?
Report how the applicant company’s operations will continue after the change of ownership or whether they will continue at all.
Were the losses cited in the application subject to trading in the change of ownership?
Report here whether the losses were subject to trading in the change of ownership.
Description of the received group subsidy if this application is for a special permit for deducting losses for the part that corresponds to the group subsidy that the company has received
If you previously stated that you are requesting a special permit for deducting losses for the part that corresponds to the group subsidy that the company has received, fill in this section. Please note that the special permit for deducting losses for the part that corresponds to the group subsidy that the company has received can be issued for one tax year at a time, which means that it must be requested separately for each tax year.
Company that granted the group subsidy
Enter the details on the company that granted the group subsidy: Name, Business ID and year of receiving group subsidy.
Did a group relationship exist between the applicant and the grantor of the group subsidy already before the change of ownership cited in this application (3 §, act on group subsidies in taxation (Laki konserniavustuksesta verotuksessa 825/1986))?
Report in this section whether a group relationship existed before the change of ownership.