Claim for adjustment of transfer tax (Form 6018e) Instructions for filling out the form
If a decision to impose transfer tax or a decision in response to a refund application was made on 1 January 2017 or later, you can submit this form to file a claim for adjustment. If there were several parties liable to pay transfer tax, each one of them must prepare their specific claim for adjustment.
If the decision on transfer taxes was made on 1 November 2019 or later, you can log in to MyTax to file the claim.
What is the deadline for the claim for adjustment?
Always check the appeal period in the instructions enclosed with the decision letter.
The period for filing a claim for adjustment is 3 years from the end of the tax year. For purposes of the above rule, “tax year” means the calendar year when the real estate, asset, property, share, etc. was transferred, or when the liability to pay transfer tax had arisen due to some other reason. However, a claim can always be filed within 60 days of when the taxpayer received notice of the decision.
The claim for adjustment must arrive at the Tax Administration office no later than on the last day of the period by the closing hour of the office. If the last day falls on a weekend or a public holiday, the claim for adjustment can still be delivered to the Tax Administration on the next business day.
1 Taxpayer’s details
The name, personal identity code or Business ID, address and phone number of the applicant must invariably be filled in.
If you have a representative who will provide answers to the Tax Administration’s questions about the filed claim, or if the Tax Administration should send its decision to a representative instead of sending it to you, fill in the representative’s name, telephone and address. Enclose the representative’s power of attorney or letter of authorisation as appropriate. It may be provided as a free-text letter or on Form 3818e (Letter of authorisation for tax representation of individual taxpayers).
2 The decision made by the Tax Administration against which you claim adjustment
You must indicate the decision number.
3 The taxpayer’s claim
You must describe the requested adjustment to the decision.
If you are claiming adjustment to a decision on a previously submitted application for refund, enter the amount that should be refunded.
If you are claiming adjustment to a decision of the Tax Administration to impose transfer tax or to impose a punitive tax increase, enter the amount that the tax/increase should be decreased to. If the Tax Administration’s decision concerned both a tax and an increase of the tax, enter the amount that the sum total should be decreased to. When filling out your reasons for the claim (section 4 of the form), you must specify the reasons relating to the transfer tax, on the one hand, and the reasons relating to the punitive tax increase, on the other hand.
Fill in the space with a text that outlines your claim if it is:
- About late payment fees
- About a special exemption, requested by a corporate entity, relating to a transfer of business
- About a special exemption, requested by a corporate entity, relating to a transfer within the meaning of § 43 c of the act on transfer tax
You are required to enter the amount of your claim.
4 The reason for your claim/corporate representative’s claim?
Fill in the reasons for your claim here.
A claim for adjustment must invariably contain the reasons why the claim is made.
Demand for injunction or stay of collection: If the transfer tax is paid already, it is no longer possible to request injunction or stay.
If injunction or stay is granted and remains in force for a certain time, the tax will continue to collect late-payment interest during that time. If the Tax Administration rejects the claim for adjustment completely or partly, you must pay both the tax and the late-payment interest.
Date and signature
Remember to authorise the claim for adjustment with your signature.
Enclose photocopies of any relevant documents that support your claim. However, you are not expected to enclose any decisions of the Tax Administration and any documentation that you have sent to the Tax Administration previously.
Where should I deliver the completed claim for adjustment?
Send the completed form with its enclosures to Finnish Tax Administration – Verohallinto, P.O. Box 560, 00052 VERO. Alternatively, you can drop it off at any office of the Tax Administration.