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Public information on changes to assessment of individual income tax

Any adjustments made to individual income tax after the end of the tax assessment process are public as of tax year 2022. The changes are published after the 20th day of the month following the adjustment. Public information on changes to tax assessment can be browsed on tax office workstations and requested by telephone: How to search public information on income taxes and real estate taxes.

Public information on changes to assessment of individual income tax includes

  • name, year of birth and county
  • earned income subject to state taxation after tax adjustment
  • capital income subject to state taxation after tax adjustment
  • income subject to municipal taxation after tax adjustment
  • income tax after tax adjustment
  • municipal income tax after tax adjustment
  • imposed taxes and charges in total after tax adjustment
  • additional tax to be paid due to a decision on changes to tax assessment (back taxes)
  • tax to be refunded due to a decision on changes to tax assessment (tax refund)

The contents of the public information are defined by law.

Taxable income

Taxable income for the tax year after tax adjustment.

Taxes

Taxes imposed for the tax year in total after tax adjustment. The total of taxes and charges imposed is the total amount of taxes and charges payable by the individual, including any late-filing penalty and punitive tax increase. The total also includes church tax, health insurance contributions and the public broadcasting tax or the Åland Islands media fee.

Tax refunds

The amount of tax refunded to the taxpayer based on a decision on changes to tax assessment (does not include interest paid on the tax refund)

Example: The tax imposed in regular tax assessment was €10,000, and the tax has been paid. Based on a claim for adjustment, additional deductions are approved for the taxpayer and the amount of tax for the tax year decreases to €8,000. Based on the decision on changes to tax assessment, €2,000 is refunded to the taxpayer, and the amount is recorded as a refund in the public information on changes to tax assessment.

Back taxes

The amount of additional tax that the taxpayer has to pay based on the decision on changes to tax assessment (does not include interest on the taxes to be paid).

Example: The tax imposed on the taxpayer in regular tax assessment was €5,000. After the regular tax assessment, it is discovered that the taxpayer has failed to report some of their income. The Tax Administration adjusts the tax assessment to the taxpayer’s detriment. The unreported amount of income is added to the taxpayer’s total income and a tax increase is imposed. On account of this, the amount of tax for the tax year rises to €8,000. Based on the decision on changes to tax assessment, the taxpayer has to pay an additional amount of €3,000, and the amount is recorded as back taxes in the public information on the changes to tax assessment.

The amounts of taxes, tax refunds or back taxes do not include late-payment interest with relief, late-payment interest or refund interest. Late-payment interest with relief must be paid in addition to back taxes and, correspondingly, refund interest will be added to a tax refund paid to the taxpayer.

An individual taxpayer’s tax assessment may be adjusted for various reasons

Tens of thousands of tax decisions on individual income taxes are reviewed and taxes adjusted every year. The taxes may be adjusted for reasons such as the following.

  • A taxpayer has forgotten to file some deductions on the tax return and submits a claim for adjustment after the end of the tax assessment process, claiming the deductions.
  • A taxpayer discovers an unintentional mistake on their tax return, such as a miscalculation, and requests that it should be corrected.
  • The Tax Administration performs a tax audit or otherwise discovers untaxed wage or dividend income or unjustified deductions, for example. The untaxed income is added to the taxpayer’s total income or the unjustified deductions are removed by adjusting the tax assessment to the taxpayer’s detriment.
  • The share of income from corporate entities, such as limited partnerships, may be specified after the end of the entity’s tax assessment process, in which case the amended amount of income will also affect the partners’ tax assessment.
  • The tax may also be adjusted by a decision of an appeal instance (Adjustment Board, Administrative Court, Supreme Administrative Court) in the case of an interpretative issue. Additional information may also be received and the taxation adjusted because of that.
  • A taxpayer’s tax assessment for a particular tax year has been adjusted, and on account of that, the tax assessment for another tax year also has to be adjusted. This may happen when the amount of capital loss or tax to be credited has been adjusted or when income or expenses have been periodised so that an adjustment made for one year may affect several years’ tax assessment.
  • The taxpayer’s tax assessment has been adjusted, and because of that, another taxpayer’s tax assessment also has to be adjusted. This usually means the tax assessment of spouses, for example, or the tax assessment of a deceased person’s estate and parties to the estate.

The public information does not disclose why an individual’s taxes have been adjusted and, due to confidentiality of taxation, the Tax Administration cannot give any further information on the matter.

The tax assessment can be adjusted within three years from the end of the tax year or, in the case of appeals, even after that. The number of decisions on changes to tax assessment for a particular tax year therefore increses over the years.

You cannot remove your data from the public information

Public information on income taxation is subject to public release as prescribed by law, inluding the information on taxpayers specified by law. Because of this, the Tax Administration cannot remove any taxpayer’s data from the list.

Public information on changes to tax assessment can be browsed on tax office workstations and requested by telephone

Read more: How to search the public information on income taxes and real estate taxes

Why does it seem that nothing has changed (for example, both the taxable income and the amount of tax are €0 in the public information on regular tax assessment, and the amounts are the same in the public information after tax adjustment)?

In some cases, individual taxpayers’ income taxes may be recalculated but this has no effect on the public information on the taxpayer’s tax assessment. For example, this may be the case when the tax assessment of the taxpayer’s spouse is adjusted with regard to certain deductions.

Why is there information on a person’s taxes after tax adjustment but no information on their regular tax assessment?

No tax has been imposed on the person in regular tax assessment. After the regular tax assessment, however, it has been discovered that the person is liable for tax and tax has then been imposed by a tax adjustment decision.

Why does the data show multiple changes regarding the same person in a single tax year?

If changes have been made to a person’s taxes by various decisions, they are shown as separate adjustments on the list. For example, a person may have submitted multiple claims for adjustment regarding the same tax year and received separate decisions on them, and they are shown as separate adjustments on the list.

Decisions on taxes can be appealed to various instances of appeal. The first instance to which a Tax Administration decision can be appealed is the Assessment Adjustment Board. The Adjustment Board decision can then be appealed to the Administrative Court, and the Administrative Court decision can be appealed to the Supreme Administrative Court, provided that the Supreme Administrative Court grants a leave to appeal. The decisions issued by different instances of appeal can also be shown as new adjustments on the list regarding the tax year, in which case multiple changes are shown.
Page last updated 1/20/2025