Instructions – Pre-Completed Tax Return form 2015; for spring 2016

Corrections and additions online: Tax Return on the Web

To submit corrections online, launch Tax Return on the web. This interactive module will remain open until the last filing date printed on the form.

To prevent errors resulting from submittals of the same information twice, users of the online module must not send any paper corrections or enclosures to us by post.

Introduction

  • Welcome to use the instruction booklet. Now retrieve Section One from the envelope, check its pre-printed information and compare it with your own records. If you come to the conclusion that all amounts are correct, nothing is missing and your information is as it should be, you do not have to send anything back. You will be treated as having filed your tax return as it is.
  • If you correct or add something, or if we receive more information pertaining to your taxes from third parties, you will receive a new, revised Tax Assessment Decision, Notice, and Bank forms by end of October 2016. However, no new Decision and Notice of Assessment will be sent if the corrections have no impact on your actual tax liability. Please retain the specification pages and your Notice of Assessment for later use. To ask for new copies is not free of charge.
  • If you are self-employed, your and your spouse's Pre-Completed Tax Return does not include a full calculation of the 2015 taxes because our database does not yet have the basic data from the 2015 business tax return forms. As a result, if you are self-employed, your Assessment Decision, Notice and bank forms will not be ready until end of October.
  • If you are a shareholder in a consortium and your Pre-Completed Tax Return does not include your portion of its 2015 income but you have made prepayments which are included, this will also mean that your Assessment Decision, Notice and bank forms will not be ready until end of October.
  Taxpayer's name and address
  • If you move to another address, report the change of address: Contact the local administrative court (maistraatti; magistraten) or the post office. The Finnish Tax Administration uses the database of the Population Register Centre.
  • If you move on a temporary basis you must report your temporary address directly to us. When the temporary period ends and you move back to your permanent address you must report this as well.
  • For more information, click Change of address.
Representatives of estates of a deceased person
  • We recommend that the inheritors or shareholders of an estate authorise someone to deal with all the tax issues that arise for a death-estate taxpayer.

Print a Power of Attorney for authorizing someone to represent an estate (Form 3630).

  • If the address of an estate changes, the representative must contact the local tax office and submit a written address change notice. If the address change is not reported in this way we will continue to send mail to the deceased person’s last address on file.
  • If someone else, not the representative, submits the address change notice, written documentation is required to show the consent of all the inheritors. Either have all the inheritors sign the address change by hand or request appropriate Letters of Authorisation from each inheritor.

1 Earned income

1.1 Wages and in-kind benefits
  • This line is intended for:
    • Salaries, wages, pay from main or side occupation and temporary work.
    • Dividends, equated with wages, of certain owner-managers.
    • Most nonwage income (e.g. public support for taking care of family members).
    • Fees for attending a conference (in Finnish: kokouspalkkio; in Swedish: mötesarvode).
    • Nonwage i.e. 'trade income' for work, unless you are self-employed and a filer of Form 5.
    • Taxable reimbursement for costs e.g. paid to municipal daycare providers.
    • In-kind benefits (also known as fringe benefits), such as company car, telephone, accommodation, room and board, garage, employer-subsidized bus ticket, meals, stock options, insurance premiums, employer-subsidized interest rates on loans, employer-provided motorboat, employer-provided holiday trip or summer cottage.
    • Employer-provided voluntary pension insurance, if it involves employer-paid premiums, to be equated with wages.
    • Salaries or wages, paid by a foreign employer for work performed in Finland.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write:
    • Employers' or other payors' names
    • Business ID or personal ID codes
    • Addresses
    • Amounts of wages and benefits.
  • Make the necessary corrections in 2.1 (Amounts withheld) and 3.2 (Mandatory pension or unemployment insurance premiums).
  • Report your earned income from foreign sources in 10.2 (Other foreign income).
  • If you claim adjustment of the taxable value of a company car (if your non-business driving stays below 18,000 kilometres per year) write the actual kilometres in field 15 – Additional Information, but do not enclose your 2015 driver’s logbook
1.2 Pensions
  • Pension income sourced to Finland:
    • Employment pension, entrepreneur’s pension
    • Statutory national pensions
    • Guarantee pensions
    • Pensions based on insurance contracts if taxable as earned income.
  • Pension from foreign sources goes to 10.1 (Foreign pension income)
  • You can request income spreading for tax purposes if
    • You have received at least €500 in 2015 as a retroactively paid pension income
    • It is effectively connected with periods before 2015 spanning at least three months.
  • Requests for income spreading must be filed by 31 December 2016. Use field 15 – Additional Information to write your request.

Read more on income spreading (in Finnish only)

1.3 Social benefits
  • E.g. payments under Sickness Insurance Act:
    • Daily allowance
    • Benefits during maternity leave
    • Benefits during paternity leave
    • Unemployment relief
    • Academic study grants
    • Adult education benefits.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write:
    • Payors' names
    • Amounts
    • Taxes withheld.
1.4 Other earned income
  • This line is intended for other nonwage income. Examples:
    • Scientific or university grants, scholarships (transfer from Form 15)
    • Tip income (in service professions e.g. waiters at restaurants)
    • Private tuition income, private teaching income
    • Nonwage income derived from private child care
    • Income, declared in Form 15, derived from artist or freelancer activities (Form 15 is available at tax.fi or tax office). Send back Form 15 attached to Section One.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write:
    • Payor's names
    • Business ID or personal identity codes
    • Addresses.
  • Make the necessary corrections in 2.1 (Amounts withheld) and 3.2 (Mandatory pension or unemployment insurance premiums).
Taxpayer's request for income spreading

You can demand that your income be spread over more than one tax years is you have received at least €2,500 in earned income as a single payment in 2015 and it

  • Has accrued retroactively or otherwise to reflect at least two earning years, and
  • Constitutes at least 1/4 of the 2015 total of your taxable earned income in net terms (i.e. = all your earned income minus the deductible costs for the production of income).

Use field 15 – Additional Information to write your demand. Requests for income spreading must be filed by 31 October 2016.

2 Amounts withheld on earned income

2.1 Amounts withheld
  • This line is for the amounts that the payor has withheld from the gross amounts (of earned income) they paid to you.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write:
    • The name of the payor who withheld the amounts concerned
    • Business ID or personal identity code
    • Address
    • Amount withheld.
  • If you have pension or other earned income from foreign sources, you must report them in 10.1 (Foreign pension income), 10.2 (Other foreign earned income) and 11.1 (Foreign taxes).
  • However, do not report your prepayments of tax (ennakkovero; förskottskatt) and supplementary payments of withholding taxes. See section 13.1 later in this guidance, and Section Two of the Pre-completed tax return form to look up the exact amounts of these payments.

3 Deductions from earned income

  • The following deductions are automatic:
    • Standard deduction for work-related expenses,
    • Pension income deduction,
    • Disability credit,
    • Seafarers’ deduction,
    • Student benefits deduction,
    • Earned income deduction, and the
    • General low-income deduction in municipal taxation.

See Section Two of the Pre-completed tax return form to look up the exact amounts.

3.1 Trade union fees/unemployment fund
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information.
3.2 Mandatory pension/unemployment insurance premiums
  • This line is for the mandatory amounts withheld by the employer, specifically pension premiums, unemployment insurance premiums, and worker’s shares in collective pension insurance arrangements.
  • It is also for the premiums of a sportsman's or athlete's voluntary pension insurance or accident insurance.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write
    • Payor's name
    • Business ID or personal identity code
    • Address.
  • If you have paid mandatory premiums yourself because you are self-employed (pursuant to the pension laws called YEL and MYEL, including MYEL in the case of certain grant recipients), enter them in this line unless you have reported them already in Form 2, Form 2C or Form 5.
  • You can use your spouse’s tax return form to report this information. Give the name of the pension insurance company, and specify the amounts you have paid. If you want request deductions of your paid-in premiums in your spouse's taxation you can do so by filling in field 15 – Additional information. The last date for filing the request is 31 October 2016.
3.3 Other deductions
  • This line is intended for situations of reduced capacity to pay taxes. This is a special deduction. Each case is separately decided. The deduction for reduced capacity to pay taxes can be granted if certain circumstances arise such as illness, unemployment or child maintenance obligations. The taxpayer has to have a valid reason to claim this deduction. The maximum amount is €1,400.00. Write down your reasons in Additional Information.
  • High health and medical costs qualify for this deduction under the following two conditions:
    • Annual costs reach €700 for the taxpayer and family, and
    • They also reach 10% of the annual adjusted gross income (including both earned and capital income, net of any deductions for the production of income).
  • The income and net wealth of the taxpayer and family are considered.
  • If you cite high health costs as the reason for this deduction write the amounts in field 15 – Additional information, and keep the documentation (such as hospital bills) for later use.
  • To learn more about this deduction, visit the Vero.fi website (Verohallinnon yhtenäistämisohjeet vuodelta 2015 toimitettavaa verotusta varten – available in Finnish and Swedish).
  • This line is also intended for deductions associated with repayments of reclaimed social benefits, i.e. situations where you have had to pay back an academic study grant or some other Kela-paid social benefit.
3.4 Expenses for the production of income
  • There is a standard deduction of €620 for work-related expenses, granted to all wage earners automatically. Exception: taxpayers with annual wage income below €620 can only maximally be granted the amount of their wage income.
  • Do not enter any amounts in 3.4 if they do not add up to more than €620. Write your expenses as entire gross amounts without subtracting the €620, even though the €620 is granted automatically.
  • Give details regarding your profession or occupation and explain how the expenses are related to your work. They must be expenses that actually are necessary for the production of income.
  • This line is also intended for:
    • For family daycare providers employed by the local district: certain reimbursements for costs.
    • reporting the increased living expenses of construction and forestry workers going to distant sites to perform work
    • payments relating to a position of trust (kunnallinen luottamustehtävä; kommunal förtroendepost)
    • Use of own tools such as a chain saw
    • Reimbursements for the expenses of a conciliator, treated as earned income
    • Reimbursements received from nonprofit organisations, treated as earned income
    • Expenses relating to a home office, either reported as actual expenses or reported as instructed below.

Having a workroom/office/workspace in your home
If you give no details proving otherwise, deductions for workspace are granted as follows:

1) If you use your own 'space' for your main occupation that generates most of your earned income, and your employer has not arranged for any office space (e.g. you are a freelance newspaper editor)  €820.

2) If you use it on a part-time basis to generate income relating to your main occupation or to your sideline occupation (e.g. you are a teacher) €410.

3) If you use it for sideline work on a temporary basis €205.

If two spouses use a space on a part-time basis for purposes relating to their main or sideline occupations, the total deduction they can share is €615.

If you work from home, deductions for workspace depend on the actual number of days worked and under the following rules:

(1) If you work home for 50% or less of your annual workdays, the deduction is €410

(2) If you work home for more than 50% of the days, it is €820.

For purposes of this deduction it is not significant if your employer has given you a workroom, office or workspace at the employer's premises.

If you use the home office not olnly for your main occupation but also for your side occupations including farming and forestry work, and including the production of capital income, you are entitled to further deductions. However, for all categories of income, the maximum total deduction for the workroom/office/workspace is €820 per year, unless you present documentation proving that your actual expenses are higher.

  • If your occupation is in one of the special sectors (by the definition of law: construction, installation etc.) and you have travel expenses and trips to secondary places of work, write the totals in 3.5 (Commuting costs).
  • If your occupation is artist or freelancer you can report your revenue and expenditure on Form 15, Taiteilijan ja freelancerin tulot.
  • If you have received a grant, but you have paid deductible expenses that relate to it, give details on Form 15.
  • If you have a temporary accommodation in another district because of your work, you are entitled to deductions for the expenses, complete Form 19, Työasuntovähennys.

For more information on deductible expenses for the production of income (earned income), click here – available in Finnish and Swedish.

  • If you have capital (investment) income, and paid expenses for the production of that income, fill in lines 7.1 or 7.3 under sub-heading 7 (Deductions from capital income).
3.5 Commuting costs
  • You may have given us an estimate of your 2015 commuting costs when you requested for a tax card and this estimate is printed on your Pre-Completed Tax Return form. Please check it and compare it with the actual outcome.
  • The way this deduction works is that your taxable income base becomes smaller. This means that it does not reduce your taxes directly, so you should not expect to see a change in your taxes that is exactly the same amount as the deduction.
  A. Commuting from home to work
  • The maximum permissible deduction is €7,000 and no deduction is given if the actual cost does not exceed €750 because this is considered your own liability. But if you pay more than €750 per year, write the entire cost in line 3.5 and do not subtract the €750 from it.
  • If you are a daily commuter and you realistically can use public transportation, your deduction must depend on the least expensive means of transportation even if you actually drive your car for your commute. Only the months when you work are included, and because many people take one month off from work every year, the generally accepted number of months is 11. The average number of working days per month is 22.
  • Enter the period when you worked, the means of transport, the round-trip length of your commute and the expenses for the year. If you use an employer-provided ticket, enter the expenses without subtracting the employer-provided ticket's value from them. We take care of that step.
  • To acceptably deduct expenses for other than public transportation, the conditions are:
    • No public transportation is available or
    • The one-way distance is at least 3 kilometres to walk to the nearest bus stop or train station, or
    • The waiting time during a round trip (including transfer wait times) is at least 2 hours total
    • The trip´s start or end hour is during nighttime (between 12 midnight and 05:00 AM).

If you claim other than public transportation, complete the schedule giving your work period, means of transport, total length in kilometres for the entire year, expenses per kilometre and the total for the entire year.

Example: Deductions for commuting by car when no public transportation exists, regular work weeks (5 days), one vacation month, and 80 kilometres round-trip.

Fill in the 'A' box:

  • 1.1.2015–31.12.2015
  • Means of transport: Car
  • Kms: 19,360 (80 Km per day × 22 days per month × 11 months)
  • €/Km: 0.25
  • Totals: €4,840.00 (19,360 Kms per year × €0.25/Km)
Deductions for other than public transportation
Privately owned car €0.25 per Km
Company car €0.20 per Km
Motorcycle and quadricycle €0.17 per Km
Moped €0.09 per Km
Bicycle €85.00 per year
   
Some ticket prices in the suburban districts of Helsinki
Regional ticket €98.60 per month
Regional ticket, extended 2 €98.60 per month
Regional ticket, extended 3 €146.60 per month
For information on commuter fares, visit the matkahuolto.fi website and other sites, including the websites of municipalities and transport companies..
  • If you are in business and a shareholder of a limited company you cannot have your commuting expenses deducted unless the limited company actually pays a salary to you.
  • If you have been unemployed and a beneficiary of unemployment relief under the definition of law, your own liability for this deduction is reduced by €70 per each full month when you receive the relief. However, own liability cannot be less than €140. Full months when you receive the relief are months for which 21.5 working days are covered. If you have been unemployed, see Section Two – Specification for your number of days unemployed. We receive third-party information from other Finnish authorities and use it in our calculations.
  B. Deductible weekend trips
  • You can be entitled to deductions for weekend travel costs to spend time with your family if you work and live in another district. The grounds for deducting travel expenses differ, depending on whether you have a family or do not have a family. Your family circumstances are legally defined for the purposes of taxation. Accordingly, for tax purposes, you are considered to have a family if you are married, or if you live together with a partner with whom you have, or have had, a common child. Otherwise you are only entitled to this deduction in special circumstances. The amount must depend on the least expensive means of transportation, taking into account if you can realistically use public transportation for making the weekend trips home.
  • Report any local commuting or travel costs in the municipality where you work. Use the normal reporting rules for daily commuting, for more information, see 'A' above.
If you work in another location on a temporary basis
  • You are entitled to tax deductions that are unaffected by your family circumstances if your work in the other district is temporary only.
  • When the temporary work assignment is ongoing you can claim deductions for weekend trips to visit your family that stays in the district of your permanent home. For tax purposes, these trips that are usually made once a week are regarded as commuting – i.e. travel from home to work and back – and you are entitled to deduct the costs as based on the least expensive means of transportation.
  • If your temporary work assignment in the other district is broken off, you can claim deductions for weekend trips home as costs for the production of income, as based on the means of transportation actually used. Examples of situations where an assignment is broken off are sickness leaves of the employee, annual vacations or weekend closures of the temporary accommodation arranged by the employer. Then tick 'B' (weekend travel) on the right, either box 1 or box 2.
  • Report your local commuting in the district where you work as based on the means of transportation actually used, section 'D'.

For more information Deducting commuting or travel expenses from taxable income.

  C. Sectors known as the special sectors
  • If you are an employee within the sectors known as the special sectors (building, construction, installation, forestry and earthmoving) and it is usual for you to change locations constantly, you are entitled to deductions that depend on your actual expenses and actual means of transportation (see 'A' above for deductible kilometre values). The part that your employer hasn’t covered, you can claim.
  • If you have a place where you receive your job assignments and keep clothes, tools or materials, or a motor vehicle, you are not entitled to deduct your commuting costs as pertaining to special sectors. Report them in 'A' above.
  • To report an increase in your daily living expenses (e.g. to get a deduction the size of the daily meal allowance) use line 3.4 (Expenses for the production of income).
  D. Trips to a secondary place of work
  • Do you work for the same employer but have more than one places of work located in different districts? The 'secondary' place is defined as a workplace where you work regularly but it is not your primary workplace. Note: to be secondary the other workplace must be situated in a district that is not the same as the district where your primary place of work is.
  • If you work regularly in different districts in locations belonging to the same employer you are entitled to deductions that depend on your actual expenses and actual means of transportation (see 'A' above for deductible kilometre values) unless your employer has covered the travel expenses.
  • However, the deductions for any local commuting expenses in the district where the secondary place is and where there is local accommodation must be reported in 'A' above, in the same way as all usual commuting expenses.

4 Capital income and capital losses

4.1 &
4.2
Rental income
Losses from rental business

Example: Income from apartment 'A' is €4,500 (net of expenses), and similarly, income from apartment 'B' is €4,000. However, apartment 'C' was rented out with a €2,000 loss.

  • Specify the revenues and expenses for each one of the three apartments on Form 7H.
  • Enter the total taxable rental income, €8,500 and the loss from rental business €2,000.
  • Transfer the €8,500 to line 4.1 and transfer the €2,000 to line 4.2.
  • You must do this even if no taxable rental income remains after the permitted deductions.
  • The income and expenses to report is only your own portion that matches your ownership interest. This means that e.g. if two spouses are co-owners of the rented-out apartment, each spouse must complete a separate Form 7H to show their rental incomes and deductions.
  • If you have a loan taken in order to finance the purchase of the rental apartment, report it in line 7.6 (Paid interest on debts related to the production of income). Do not attempt to deduct them on Forms 7H or 7K.
  • Use Forms 7H or 7K also to declare any rental income received from sources outside Finland, to report the income taxes paid to foreign tax authorities, and to specify the interest costs for any loans relating to the rental property.
  • If you rent out or lease out other property than real estate, e.g. a camping car/mobile home or a boat, report your rental income in 4.1.
  • If you own farm property and have received rental income for it, fill out Form 2 to report the facts.
4.3 &
4.4
Capital gains and capital losses derived from transactions with securities
  • Lines 4.3 and 4.4 are pre-populated with amounts regarding your transactions with securities and with facts about capital gains and losses from your holdings of shares, investment fund units and other securities, which banks and other finance institutions have reported. The Tax Administration has performed the necessary computations. Please check the figures – they may require additions and corrections.
  • When making corrections, file Form 9A. Your bank or your account operator firm may have given you a statement showing your capital gains and losses. Instead of Form 9A, you can enclose that statement if all the amounts are there. Work out the totals, combining the pre-populated amounts and the corrections that you make on Form 9A, and enter them in 4.3 or 4.4.
    Form 9A, Capital gains and losses, securities
  • If you see the following Finnish/Swedish words on your Section Two – specification: ”Selvitä voitot ja tappiot seuraavista arvopaperitapahtumista / Utred vinsterna och förlusterna från följande värdepappershändelser ”, you must give details on the transactions concerned on gains or losses you made. Our records show that you have bought or sold securities but some important details are missing. Give any details that are missing from lines 4.3 and 4.4, too, regarding capital gains and losses derived from sales of securities or of shares, in investment funds (both in Finland and other countries), and report the gain or the loss. You must additionally report any received refunds of capital if they are taxable as capital gains, and if the payer is a company that is not stock-exchange listed.
  • Sales or redemptions of bonds are also reportable.
Refunds of corporate capital to shareholders
  • From tax year 2014 on, receipts of refunds of capital from listed companies are taxable income in the same way as receipts of dividends. Line 5.1 of the Pre-completed tax return (dividends from listed companies) is where you must either check the pre-printed amounts or add them if they are not pre-printed.
  • Subject to certain restrictions, receipts of refunds of capital from non-listed companies are taxed in the same way as capital gains, although you as the stockholder have not sold or disposed of the corporate shares concerned.
  • In such a case work out your capital gain derived from your refund: Subtract the remaining acquisition cost from the refund  you received. You cannot subtract more than the refund amount is. If there is a remaining acquisition cost that matches the refund amount (or is greater than it), the result is zero and you have no taxable capital gain from this refund.
  • Of course, if you sell the shares later (or if you receive an additional capital refund on them) you cannot deduct the acquisition cost again.
4.5 & 
4.6
Capital gains and Capital losses, derived from transactions with other property  
  • Lines 4.5 and 4.6 contain pre-populated amounts regarding real estate, buildings, shares in housing associations or housing companies located in Finland or other countries. Based on information received from various sources including your own earlier declarations, the Tax Administration has performed the necessary computations.
  • If you have sold your home during the tax year, Section Two – Specification has a line with the Finnish words “Verovapaat tai tulolähteellä verotettavat luovutukset” and details of the transactions. There may be other details concerning other property, such as a self-employed individual’s or farmer’s business assets. If you are self-employed or a farmer, use other tax return forms to report these transactions, do not report anything in Section One of the Pre-completed tax return form.
  • Check the amounts carefully. You must fill out Form 9 to report your corrections and additions. Work out the totals combining the pre-populated amounts – line 4.5 and 4.6 – and the corrections that you make on Form 9 and enter them in 4.5 or 4.6.
  • Form 9, Capital gains and losses
  • Complete Form 9 to also report any information that is missing from lines 4.5 and 4.6 regarding capital gains and losses derived from real property, housing and any similar assets (both in Finland and other countries). You must report the sales even if you had capital gains that are exempt from tax (such as the sale of your home as discussed above, and a disposal of property to certain close relatives under special tax rules).
4.7 Shareholder borrowing
  • If you have borrowed money in 2015 from a limited-liability company where you are a shareholder and you did not repay the amount by 31 Dec 2015, report the remaining balance.
  • When making corrections, enter the correct amount in the white column and use field 15 – Additional information to write
    • Company name
    • Business ID
    • Loan balance, date when taken
    • Your and your family members' holding of company shares and votes.

For more information, click Pääomatuloksi luettava osakaslaina.

4.8 Receipts of pension or other payments taxable as capital income
  • This line is for pension benefits derived from a voluntary pension insurance contract and distributions of Individual Retirement Account savings (long-term saving contracts). Check the pre-completed figures carefully.
  • When making corrections, enter the correct amount in the white column and use field 15 – Additional information to write
    • The type of income received
    • Payor's name
    • Amounts received.
  • If the payor withheld tax at source, enter the withheld amount in line 6.1.
  • If you have capital income sourced to foreign countries, enter the amounts in 10.3 (Capital income – investment income).
4.9 Other capital income
  • This line is for
    • Interest income (unless the payer of interest withholds tax and only pays you the net amount)
    • Receipts of aftermarket bonus
    • Annual yield or profit payments for units of investment funds
    • Proceeds from selling gravel or other materials of soil
    • Foreign currency exchange gains
    • Amounts treated as income, resulting from a tax relief on investments.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write
    • Income type
    • Payor's name
    • Specific amounts.
  • If the payor withheld tax at source, enter the withheld amount in 6.1.
  • If you have capital income sourced to foreign countries, enter the amounts in 10.3 (Capital income – investment income).

5 Dividends and profit surplus paid by a cooperative society

5.1 Listed-company dividends
  • This line is for receipts of dividends from Finnish stock-exchange-listed companies. Report the gross amounts; do not subtract any withheld amounts or tax-exempt portions.
  • When making corrections, enter the correct gross amounts of the dividends in the white column. Use field 15 – Additional Information – to write
    • Company name,
    • Business ID,
    • specific amount, and
    • date when the payment of dividends commenced (started).
  • If necessary, enter corrected withheld amounts in 6.1.
  • We compute the taxable portions of the dividend income.
  • The resulting amounts are shown in Section Three – Assessment Decision.
  • Go to line 10.3 to report your receipts of dividends from listed companies outside Finland. Examples of dividend-distributing companies outside Finland: Nordea, TeliaSonera and Danisco.
  • For more information, click Osinkotulojen verotus.
5.2 Nonlisted-company dividends
  • This line is intended for receipts of dividends from Finnish nonlisted companies. Report the gross amounts. Do not divide the amounts into earned-income and capital-income portions. If this line contains pre-completed amounts, they are the gross amounts. We compute the taxable earned-income and capital-income portions of the dividends. The resulting divisions will show in (the final version of) Section Three – Assessment.

  • When making corrections, enter the correct gross dividends in the white column. Use field 15 – Additional Information – to write

    • Company name,
    • Business ID,
    • specific amount, and
    • date when the payment of dividends commenced (started).
  • If necessary, correct the amounts withheld in 6.1. We will divide the earned-income and capital-income portions of your dividends and compute the taxable income. You must report your dividends for the tax year when they were ready for payment to you.
  • If you have received dividends from nonlisted companies, always fill out Form 13 if:
    • you are a major shareholder and have used a company-owned house/apartment, or
    • you have borrowed some money from the company.

Form 13, Osakeyhtiön osakkaan tiedot

For more information, click Osinkotulojen verotus - saajana omistajayrittäjä.

  • Report any receipts of dividends from foreign nonlisted companies in line 10.3 (Capital income – investment income).
5.3 Profit surplus from listed cooperative societies
  • This space is for reporting the receipts of profit surplus from domestic listed cooperative societies. However, no such cooperativities exist at present, so leave the space blank.
5.4

Profit surplus from other cooperative societeties, 500 members or more

An example of the income falling into this category is a distribution of profit in the form of interest payments on an amount of money you have invested in the founding capital of a cooperative.

The pre-completed lines show the gross profit surplus that you have received from domestic non-listed cooperative societies with at least 500 members. The Tax Administration performs the calculations as to how much of your income is taxable. Look up the amount on your Tax Decision.

Enter the gross amount of the profit surplus in 5.4 if you make corrections. Use field 15 – Additional Information to enter the following information:

  • Name of payer
  • Payer’s Business ID
  • Surplus amount
  • Date when the amount was ready for payment.

If necessary, enter corrections to the withheld amounts shown on line 6.1.

Enter any profit surplus received from foreign payers on line 10.3 and specify them on Form 16 (Details on income from foreign sources).

5.5 Profit surplus from other cooperative societies, less than 500 membersF

The pre-completed lines show the gross profit surplus that you have received from domestic non-listed cooperative societies that have fewer than 500 members. They also show the parts taxable as earned income and capital income, respectively. They also show the amount that has been treated as restricted equity in the accounting system. As for the calculation of how much of your income is taxable, look up the relevant amount on your Tax Deciosion.

Enter the gross amount of the profit surplus in 5.5 if you make corrections. Use field 15 – Addiotional information to enter the following information:

  • Name of payer
  • Payer’s Business ID
  • Surplus amount
  • Amount of your shares treated as restricted equity
  • Date when the amount was ready for payment.

If necessary, enter corrections to the withheld amounts shown on line 6.1. The Tax Administration performs the calculations for dividing your surplus into earned income and capital income, and the calculations of how much of them is taxable.

More information on the receipts of profit surplus of cooperative societies and taxes (in Finnish only)

Enter any profit surplus received from foreign payers on line 10.3 and specify them on Form 16 (Details on income from foreign sources).

6 Tax withheld on capital income and dividends

6.1 Taxes withheld
  • When making corrections, enter the correct withholding in the white column. Use field 15 – Additional Information to give
    • the name of the party who has withheld money,
    • their Business ID,
    • their address and
    • the amounts withheld
  • However, do not report prepayments of tax (ennakkovero; förskottskatt), supplementary payments of withholding tax, and withholding on your proceeds of selling timber. See Section Two of the Pre-completed return for more information. See the recorded amounts of prepayments and supplementary payments in line 13.1.
  • See Section Two to look up the taxes withheld on your proceeds of selling timber.

7 Deductions from capital income

7.1 Asset management costs
  • This deduction has a de minimis standard of €50. It is for the costs paid for the purpose of safe keeping, management and accounting for financial assets such as securities, shares etc. If you asset management costs exceed €50, enter the total amount, do not subtract the €50.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write the names of the parties to whom you have paid the amounts.
7.2 Repayments of shareholder loans
  • Report any repayments of shareholder loans that you made during 2015. Enter the amounts in 7.2. Note: Special tax rules apply. Only report your 2015 repayments if the loan in question had been included in your taxable income for an earlier tax year, and if no more than five years have elapsed since you took the loan.
  • When making corrections, enter the amount in the white column and use field 15 – Additional information to write
    • Company name
    • Business ID
    • Repaid amount
    • The tax year or years when the borrowing had been included in your taxable capital income.

For more information, click Pääomatuloksi luettava osakaslaina.

7.3 Other costs (related to the production of capital income)
  • This line is for reporting miscellaneous items, such as:
    • aftermarket bonuses you have paid,
    • other expenses, not interest, associated with borrowing money for the production of income,
    • the total outlays of capital that entitle you to a tax relief on investments.
  • Enter the expenses in the white column. Use field 15 – Additional Information to write the reasons why they are deductible.
7.4 Interest on home loans
  • This line is for reporting the paid interest on home loans i.e. those taken to finance a house or apartment used as the permanent residence of the taxpayer or family.
  • Also reportable are any employer-subsidized low-interest loans in which the low rate of interest is regarded as a taxable fringe benefit equated with wages for tax purposes.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write
    • the principal and the interest,
    • the name of your lender, loan code and
    • your own portions of the principal and interest.
  • If you find that Section Two shows an incorrect Loan purpose, give the correct purpose and the loan code in field 15.

For more information, click Tax credit on interest payments.

7.5 Interest on first-time homebuyer loans
  • You are a first-time homebuyer for tax purposes if
    • the home loan is taken out to finance a home purchase,
    • your ownership is at least 50%, and
    • you have never previously owned
      50% of a home.
  • When making corrections, enter the correct amount in the white column. Use field 15 – Additional Information to write
    • the amount of loan principal and interest,
    • name of lender,
    • serial number or code of the loan, and
    • your specific shares of the principal and interest.
  • If the words in Section Two – Specification do not accurately show the purpose of use for the borrowed money, use field 15 – Additional Information to correct it, and include the loan’s serial number or code.
  • First-time homebuyers are entitled to a tax credit that is higher than the usual tax credit by two percentage points — it is valid during the year of moving in, and for nine years onwards (see Section 8 below for details).
7.6  Interest on work-related debt
  • This line is designed for reporting the paid interest on any loans taken for the purpose of generating taxable income, such as:
    • Rental income
    • Income from forestry operations
    • Income from business profits if money has been borrowed for financing a shareholder-entrepreneur's purchase of company shares.

      If you have a debt because you have guaranteed someone else's obligations and the interest expenses for this debt are tax deductible, report them here.
  • If you are a co-owner of a tax consortium, you must also report your interest expenses on any debt connected with the agricultural or forestry operations of that consortium, or connected with other types of income of that consortium.
  • When making corrections, use field 15 – Additional Information to write
    • The principal and the interest,
    • Lender,
    • Loan code and your own portions of the principal and interest and
    • Purpose of use of the loan.
  • If you find that Section Two shows an incorrect loan purpose, use field 15 to give the correct purpose and the loan code.
  • If you have a loan that you have taken as a shareholder in a business consortium, or an agricultural consortium, in order to finance your purchase of the share itself, write
    • the name of the consortium,
    • its Business ID, and
    • the amounts of principal and interest. 
  • When making corrections to the information on a loan of a shareholder-entrepreneur, write the name and the Business ID of the company.
7.7 Interest on work-related debt
  • This line is designed for reporting the paid interest on any loans taken for the purpose of generating taxable income, such as:
    • Rental income
    • Income from forestry operations
    • Income from business profits if money has been borrowed for financing a shareholder-entrepreneur's purchase of company shares.

If you have a debt because you have guaranteed someone else's obligations and the interest expenses for this debt are tax deductible, report them here.

  • If you are a co-owner of a tax consortium, you must also report your interest expenses on any debt connected with the agricultural or forestry operations of that consortium, or connected with other types of income of that consortium.
  • When making corrections, use field 15 – Additional Information to write
    • The principal and the interest,
    • Lender,
    • Loan code and your own portions of the principal and interest and
    • Purpose of use of the loan.
  • If you find that Section Two shows an incorrect loan purpose, use field 15 to give the correct purpose and the loan code.
  • If you have a loan that you have taken as a shareholder in a business consortium, or an agricultural consortium, in order to finance your purchase of the share itself, write the name of the consortium, its Business ID, and the amounts of principal and interest.
  • When making corrections to the information on a loan of a shareholder-entrepreneur, write the name and the Business ID of the company.
7.7 Deductible payments into contracts of pension insurance or long-term saving (Individual Retirement Accounts)
  • This line is for reporting the deductible premiums for voluntary pension insurance contracts and the deductible cash deposits to Individual Retirement Accounts.
  • When the amounts are correctly pre-completed, you see the accepted total deduction in Section Three – Assessment Decision. If you make corrections, explain them in field 15 – Additional information.
  • Only the actual beneficiary – not the spouse – can deduct the benefits. This means that no option to transfer this tax benefit to the spouse is available.
  • EU / European Economic Area: If the pension insurance contract is made with an insurance company outside Finland, but within the EU/EEA, its premiums are tax-deductible because they are comparable to premiums paid to a Finnish insurance company.

For more information, click PS-sopimus ja vapaaehtoinen eläkevakuutus.

7.8 Deduction for the loss of an agricultural consortium
  • Use this line if you are a shareholder of an agricultural consortium and it has made a loss for 2015. You can claim a deduction against capital income. Enter the name of the consortium, its Business ID, and the loss amount.

8 Tax credit for deficit in capital income

  • The term ’deficit in capital income’ refers to a situation where the deductions from capital income (home-loan interest payments) are higher than the capital income itself. There is a tax credit available in this situation: 30% (32% for first-time homebuyers) will be credited against the taxpayer’s income taxes on earned income. This is called the ’Tax credit for a Deficit in capital income’ (alijäämähyvitys; underskottsgottgörelse).
  • The maximum amount is €1,400. However, families with children are entitled to higher tax credits: One child raises the amount by €400 and two or more children raise it by €800.
  • If your income is not high enough to subtract the entire tax credit from your taxes, it can be carried over to the next tax year. So, you can receive it against future taxes on future capital income, and it can be carried forward to 10 subsequent tax years.

For more information, click Alijäämähyvitys.

8.1 I claim in my tax credit: Child increase for … children
  • Enter the number of children that make you eligible for the higher tax credit. To fill in the number means that you request the credit be given to you, not to your wife or husband.
  • If you have at least two children, the increase is €400 for one child and €800 for more than one child. There are two alternatives: One spouse can have the entire increase, or if children are more than one, both spouses can share the increase, €400/€400. The spouses may agree upon this freely.
8.2 I give permission to transfer any surplus tax credit to my spouse
  • Tick the box if you want the credit to be transferred. This is relevant in cases where one spouse has not enough income and taxes from which to subtract the credit. The spouses have to request for the transfer of this amount.
  • The final deadline to do so is 31 October 2016  i.e. before we close the 2015 assessment procedures.

9 Changes in family circumstances/child custody

9.1 My spouse and I are separated as of 2015 (ddmmyyyy)
  • Concerns cases of divorce or separation. Fill in the blanks to write the date.
9.2 Joint custody
  • "For most of 2015, child(ren) has(have) been in my care and custody." Concerns cases of divorce or separation. Tick the box as appropriate.

10 Foreign income

These lines are for the income you receive from foreign sources (including pension, other earned income and any capital income). When adding or correcting any amounts, You must additionally complete Form 16 and enclose it. The information you are expected to give on Form 16 includes further details on your received income and any foreign taxes you paid on it. The foreign-paid taxes must also be entered on line 11.1 (foreign taxes).

Form 16 ‒ Details on income from foreign sources
10.1 Foreign pension income
  • Report your gross pension benefits paid by payors outside Finland; do not subtract any foreign tax. You must additionally complete Form 16 and enclose it. The information on Form 16 includes further details on your pension income in foreign countries.
  • Convert any foreign-currency amounts into € either at the 2015 average exchange rate of the European Central Bank or at the exchange rate actually used at payment. Two examples of 2015 average exchange rates/€ are below:
    • Swedish crown 9.3535 SEK/€.
    • Norwegian crown: 8.9496 NOK/€.
    • For more 2015 average rates, click Valuuttakurssit
  • Enter the taxes withheld or paid on your foreign pension income in line 11.1 (Foreign taxes). You must also include this when you complete Form 16.

Form 16 - Details on income from foreign source

  • In the case of Sweden-source pension income the Pre-Completed Tax Return shows amounts that we have received from Skatteverket – the Swedish tax Agency. Check this information carefully.
    Note: no Swedish tax may have been withheld at all if a threshold amount has not been reached.
  • For more information, click Toisesta Pohjoismaasta saatu eläke
10.2 Other earned income
  • This line is for reporting the wages and fringe benefits that you have received from a foreign employer and for reporting any other earnings from foreign sources. You must additionally complete From 16 and enclose it. The information on From 16 includes further details on your work and income in foreign countries. Convert any foreign-currency amounts into € either at the 2015 average exchange rate of the European Central Bank or at the exchange rate actually used at payment.

  • For 2015 average rates, click Valuuttakurssit

Form 16 ‒ Details on income from foreign sources

10.3 Capital (investment) income
  • Use this line to report
    • any dividends from companies outside Finland,
    • interest,
    • profit-sharing and yield income from shares in the capital of a cooperative and/or investment fund.
  • Examples of dividend-distributing companies outside Finland: Nordea, TeliaSonera and Danisco. If there has been a Finnish intermediary taking care of your dividend receipts, Section Two – Specification shows the amounts of tax at source that the payors have withheld before paying the net amounts to you. In this case, we have included the withholding in your tax assessment and Tax Decision.
  • When making corrections, also complete Form 16 to report further details on the foreign-source dividends/other capital income.
  • Enter any foreign-paid taxes in 11.1 (Foreign taxes). You must also include this when you complete Form 16.
  • Form 16 ‒ Details on income from foreign sources
  • If you have had capital gains or losses derived from foreign sources, see 4.3, 4.4 or 4.5 and 4.6 above. If you have had rental income derived from foreign sources, see 4.1 and 4.2 above.

11 Foreign taxes paid on foreign income

11.1 Foreign taxes
  • Enter any taxes that you have paid on your foreign-source income. Convert any foreign-currency amounts into euros either at the 2015 average exchange rate of European Central Bank, or at the exchange rate actually used at payment. Also complete and enclose Form 16 in order to specify the foreign taxes.
  • Form 16 ‒ Details on income from foreign sources
  • The maximum credit given to a taxpayer for having paid tax in a foreign country is defined in the relevant bilateral tax treaty between Finland and the country concerned. Look up the maximum percentage rate in the treaty text and report the tax calculated according to the provisions of the tax treaty on this line (as the maximum amount you can report). You must do so even if you actually paid more tax to the foreign country. Example: the treaty between Finland and the other Nordic countries sets out 15% as the rate of tax on dividends.
  • More information on Finland’s tax treaties in force.
  • For 2015 average rates, click Valuuttakurssit.

12 Credits against tax

The Tax Administration performs the calculations necessary for granting you a deduction for work income (työtulovähennys; arbetsinkomstavdrag), and a child tax credit automatically. Look up the amounts on your Tax  Decision.

More information on automatic deductions

12.1 Costs for domestic help
  • If you claim the tax credit for domestic help or domestic work, fill out Form 14A or Form 14B to give complete details. Enter the amount in 12.1 according to the instructions provided. Enclose the form.  We will perform the calculations necessary to determine the tax-credit amounts.
  • You must report the costs during the same year when you actually paid them (paid to your employee or paid the invoices of service provider companies).
  • Note: each taxpayer (in the case of spouses) must file Form 14A/14B separately, because the credit is granted individually.
    Form 14A, Tax credit for domestic costs, paid to a Company
    Form 14B, Tax credit for domestic costs, paid to an employee
     
  • A note on the pre-completed information: Line 12.1 shows the domestic costs currently on record, i.e. already reported to us. So, if you have sent the details earlier, and the correct amount of costs is showing in line 12.1, you will not have to repeat the information. However, remember to check the pre-completed amounts carefully and if corrections are necessary, fill in the exact amounts as appropriate.
Example:
– A married couple has engaged the services of a house-cleaning company for €100 a week amounting to €5,200 as the annual total.
– The husband and wife agree to split the cost €2,600 each (as 50/50).
– Both spouses must complete separate Forms 14A reporting €5,200 as the total for the household, and €2,600 as their respective portions.
– They must each enter their own portions (the €2,600) in 12.1 and not subtract the de minimis threshold amount of €100.
  • If the country where work was done is another EEA country, not Finland, complete Form 14A and also a document giving proof that the foreign company has met its foreign tax obligations. Form 14C has been designed for this purpose. However, it is sufficient to file a local document issued by a foreign tax authority as proof that the foreign company has met its foreign tax obligations.

Form 14C, Certificate of tax compliance for the Finnish Tax Authorities' official use

For more information, click Kotitalousvähennys.

12.2 Repayments of student loans as reported by Kela
  • This line has pre-completed figures, derived from the database of Kela (the Social Insurance Institution). If you notice an error in the pre-completed information, contact Kela (telephone +35820 692 209) to give complete details and to request correction. The procedure requires the tax office to await Kela’s correction of the error.
  • For more information, click Opintolainavähennys.
12.3 Paid maintenance for … children
  • Fill in the blank space to write the number of children (born 1998 or later) for whom you have paid alimony or maintenance. Write the annual total. You are entitled to this tax credit if:
    • Your payments are based on a Court ruling or a legally enforceable agreement.
    • Your child has not turned 17 before 1 January 2015.
  • The credit is ⅛ of the annual total, the maximum credit being €80/year per child.
  • Go to field 15 – Additional information to give your children's dates of birth and their names.
  • A note on the pre-completed information:Line 12.3 shows the amounts currently on record, i.e. already reported to us. So, if you have sent the details earlier, and the correct amounts are showing in line 12.1, you will not have to repeat the information. However, remember to check the pre-completed amounts carefully and if corrections are necessary, fill in the exact amounts as appropriate.

13 Prepayments and supplementary payments

13.1 Taxpayer-paid prepayments
  • This line shows the amounts we have recorded as paid advances i.e. prepayments. They are already taken into account.
  • If you have made a payment but it did not arrive on time to be recorded, you will receive a new, corrected Assessment Decision in the autumn, and we recommend that you check it carefully to make sure that the payments you made are acknowledged as they should be.
  • If you have paid prepayments in connection with receiving some type of income (such as rental income), it is important that you make sure that you have correctly and fully reported the income itself.

14 Assets and liabilities

14.1 Assets

Assets that you must report

  • Real estate, property and buildings, whether located on leased or owned land, and the owned parcels of land itself.
  • Shares in housing companies or building companies.
  • Shares in other corporations, including limited liability companies and cooperative enterprises (except consumer memberships in cooperative enterprises or cooperative banks).
  • Investment fund shares and shares in UCITS funds.
  • Other securities (except bonds governed by the Act on the taxation at source on interest income, or similar EEA bonds).
  • Shares in general and limited partnerships.
  • Privileges of use regarding real property and buildings, housing-company shares and other securities.
  • Assets situated in other countries must be reported. However, this reporting obligation does not concern other assets than those listed above, so you do not have to include cars, boats, household chattel etc.
  • The reporting should reflect the situation of 31 December 2015. If you have assets located in

    foreign countries, you must include information on their existence in your tax return. Section Two – Specification lists the assets that the Tax Administration is aware of. However, the values of these assets are not specified. Therefore, when making corrections or additions you do not have to report any values.

  • Tick the box in 14.1 and write the corrections in field 15 – Additional Information, explaining the details such as types of assets, quantities owned, and descriptions. The cash values of the assets need not be specified, with the exception of bonds and other receivables for which you must report their nominal values

  • Regarding real estate or buildings, you do not have to report any details unless there have been important changes, and you should add or correct the existing details. To do this online, launch the "Kiinteistötiedot verkossa" e-Service ("Real Estate Details on the Web", which only works in Finnish and Swedish), or complete the correction form enclosed with your Real Estate Tax slip.

    To use the e-Service it is required that you have received a real estate tax Decision by post. If you have not received it, print out the corrections section of the tax return form in order to add some details or correct them.

  • If you are a self-employed individual or a farmer, you have to report your assets on Form 5 or Form 2 respectively.

14.2 Liabilities
  • Report your debts if your lender is one of the following:
    • Bank or other financial institution
    • State of Finland
    • Local district
    • Insurance company, pension institution
    • Personnel service office – "bank"
    • Employer's name.
  • The reporting of other borrowing is necessary only in the case that the interest is tax deductible.
  • See Section Two – Specification under heading ‘7’ for details.
  • When making corrections, use field 15 to write
    • Lender's name
    • Debt principal
    • Purpose of use.
 
  I give my permission to transfer any tax refund to my spouse.  
  • Tick this box as appropriate.

15 Additional information

  • This is a field for any precise information to back up something that you have added or corrected. Use this field also for adding any specifics, such as the name of a tax representative or attorney, his or her address etc.

Special instructions to users of paper forms

  • Write in the white columns only.
  • Field 15 – Additional information is for any free text you want to add.
  • Do not enter other than your own portions of the income and expenses (such as rental income and deductible expenses relating to it, when you actually are a co-owner of the rented house so you do not get all the income yourself, and such as Tax credit for domestic costs when you actually share the expenses with your spouse).
  • When you use the paper form, do not forget to enclose the mandatory enclosures (such as the rental income form, Tax credit for domestic costs form, forms that have to do with stock market trading, forms that have to do with your foreign income).
  • Transfer the transferable amounts correctly from every enclosure to the main tax return. Follow the instructions. Send the enclosures and the main form in the same envelope.
  • Authorise the main tax return form (Section One) with your signature and send it to us by post. Keep all the other sections, do not send them back. Use the address printed on the form.

Important reminders:

  • Write your name and personal identity code clearly on all the pages of the forms & enclosures.
  • Acceptable as tax return forms and enclosures are only the forms you have received from the Tax Administration by post or downloaded from tax.fi. Do not use staplers to bind them together.
  • Forms marked for the 2015 taxable year are what you must use.
  • Do not enclose any receipts, invoices, vouchers or other documents. We will request them later if necessary.

List of enclosure forms

7H Rental income, Aparment rented out
7K Rental income, Real property rented out
9 Capital Gains and Capital Losses
9A Computation of capital gains or losses derived from securities and book-entry securities
13 Osakeyhtiön osakkaan tiedot
14A Tax credit for domestic costs, paid to a Company
14B Tax credit for domestic costs, paid to an Employee
14C Certificate of tax compliance for the Finnish Tax Authorities' official use
15 Taiteilijan ja freelancerin tulot
16 Explanation of overseas work
19 Työasuntovähennys

Taxpayers who are nonresidents in Finland – What to report

Tax return forms are only for:

  • Reporting pension income from a Finnish source, including voluntary pension contracts and individual retirement accounts with long-term saving, and other Finland-sourced income not taxed at source, such as rental income from a building, real property or Finnish housing-company shares and capital gains derived from sales of assets.
  • Reporting fixed assets or real property located in Finland, holdings of shares in Finnish housing companies or building companies, possession of privileges of use regarding real property, buildings or housing company, and reporting any shares in Finnish consortia.
  • Reporting any debts with payments of interest being tax deductible in Finland.
  • Reporting any wages, subject to tax at source, received for work in Finland as a leased employee.

Please go over the Pre-completed tax return form carefully to make sure that all of the above amounts are true and correct. Correct any errors and omissions.

Note that Form 2 is for farming/agriculture, Form 2C for forestry, and Form 5 for business operations.

Progressive taxation of a nonresident's earned income available on request

If you are a nonresident and you have previously asked for progressive taxation of your earned income when you requested a tax card for withholding, please check all the pre-printed amounts of income and deductions. Make corrections and additions as necessary.

You can still ask for progressive taxation. You do this when you file the income tax return.  Read more information on nonresidents' taxation. Your tax return must include a complete report of your taxable income and deductions for 2015 from Finland and from your country of residence, too.

Facts about outstanding amounts and tax refunds

  • If your paid-in prepayments or withholding amounts to more than your actual 2015 tax liability, you are due a refund. If you have let us know your bank account number we will direct-deposit it in late November 2016.
  • Refunds earn interest before they are paid. During the 2016 calendar year, the rate of interest
    on refunds is 0.5% per annum. It is treated as tax-exempt income.
  • You must pay outstanding tax, if your actual 2015 tax liability turns out to be higher than your paid-in prepayments or withholding. Those who have more than €170 outstanding can pay their tax debt in two installments.
  • The first due date is 25 November 2016 and the second due date 1 February 2017.
  • You have the option of paying by e-invoice or direct payment. Make thenecessary agreement with your bank, or request your e-banking service to give you an e-invoice.
  • If you have previously agreed to pay Real Estate Taxes by e-invoice or direct payment, any outstanding back taxes may also be payable by e-invoice or direct payment unless you refuse. To do so, you must declare that you cancel the e-invoice or direct payment. However, such cancellation will also cancel your e-invoice or direct payment of the Real Estate Tax.
  • Outstanding amounts are subject to interest accrual if more than €4,788 is outstanding. The rate is
    0.5% per annum for amounts up to €10,000 and 2.5% for amounts above €10,000.
  • If you want to reduce the amount of interest you must pay on your debt for the 2015 taxable year, you have up to 30 September 2016 to send us a supplementary prepayment. If you have received the bank transfer forms with your Pre-Completed Tax Return, you can pay them earlier than what is indicated on the due dates printed on them. The last day to do so is also 30 September 2016.
  • If you settle any of your debt by 30 September 2016 you will receive a revised Assessment Decision and new bank forms on which your total debt is adjusted accordingly. If you still must pay an outstanding amount, its due date is in November 2016 (first installment).
  • The official end date of the 2015 assessment season is 31 October 2016.
  •  

Bank account number

Let the Tax Administration know your current bank account number if you haven't done so before, or if your bank account has changed. You can do it online via the Tax Return on the Web e-Service as long as it is open, i.e. up to the deadline date of your tax return filing.
To give us the account number later, log in to the e-Service at vero.fi/tilinumero.

Logging in to both e-services requires personal e-banking identifiers or a personal microchip ID card and a card-reader device.

Download the paper form, Individual's Bank Account Number Notice .

Use the IBAN format, found on your bank correspondence and bank statements.

Bank accounts of an estate of a deceased person

There is no online e-service available for notifying the Tax Administration of these account numbers. A letter of authorisation signed by all the the estate's shareholders is required for it.

Download the paper form for bank accounts of an estate.

AnswerBank

Go to AnswerBank