A number of changes to corporations’ tax returns for the 2017 tax year

Part of: Tax reforms

Tax return form 6C, which is intended for associations, foundations and public-sector entities, has changed the most. Completely new additions include tax return form 6U for foreign corporations and appendix 7M for declaring agricultural income.

The numbering of sections has changed in all tax return forms. The wording of the questions has also changed, for example in sections concerning industry changes and ownership arrangements.

Changes to tax return forms

  • 6B – limited companies and cooperatives
  • 6C – associations and foundations
  • 6U – foreign corporations
  • Changes to appendices

The data held in Corporation Tax Online will remain available in read-only format until 2 May 2018 after the deadline for filing income tax returns at the end of October. Corporations can therefore copy their previous years’ tax records from Corporation Tax Online until 2 May 2018.

6B – changes to tax returns of limited companies and cooperatives 

  • Many of the changes relate to filing tax returns on paper.
  • Limited companies and cooperatives only use tax return form 6B to declare their business income and expenses. Previously, they also had to declare any profits or losses from personal sources of income or agriculture. All information relating to these sources of income should now be declared using appendices 7A and 7M.
  • Profits or losses from personal sources of income no longer need to be copied from appendix 7A to tax return form 6B. Appendix 7A can now also be used to declare all information relating to personal sources of income, such as direct taxes.
  • Limited companies and cooperatives now need to declare information relating to their agricultural income using the new appendix 7M. More detailed information about agricultural income can also be provided in tax return form 6B. The appendix is primarily used for calculating the taxable portion. Declaring discrepancies between taxation and accounts is not the main aim.

6C – tax returns of associations and foundations: changes and new user groups

  • More and more customer groups will use tax return form 6C:
    • associations and foundations (as before)
    • local authorities and joint authorities
    • the Evangelical Lutheran Church of Finland and the Finnish Orthodox Church
    • other registered religious communities
    • universities and universities of applied sciences
    • students’ unions and nations.
  • The most notable change is that the tax return form now includes universal sections that all customers need to fill in, as well as specific sections that are intended for different customer groups.
  • Details and salaries or bonuses of administrative staff no longer need to be itemised. In addition, assets declared in balance sheets no longer need to be itemised. Appending the balance sheet to the tax return is sufficient.
  • The same formula is now used to calculate profits and losses based on accounts and taxable figures.
  • Property information no longer needs to be itemised, which is why appendix 76 is no longer used. Declaring any rental income from properties in tax return form 6C is sufficient.

6U – completely new tax return form for foreign corporations

  • The new tax return form 6U is designed for foreign corporations (excluding a foreign deceased’s estates).
  • Tax return form 6U enables earnings and expenses to be itemised so that better account can be taken of the special characteristics of foreign corporations than before, when tax return form 6B was used. The goal is to reduce the need to request further information from declarants.
  • Appendix 80 is a new addition. The new appendix is designed for foreign corporations that, in the opinion of their representatives, do not have a permanent place of business in Finland.
  • The changes in appendices 7A and 7M of tax return form 6B also apply to foreign corporations.

Changes to the appendices of tax return forms

  • Appendices 70, 71A, 71B and 73: One or two changes have been made.
  • Appendix 62: The form has been restructured. Tax relief depreciation can no longer be claimed as expenses during the 2017 tax year.
  • Appendix 7A: Many more details need to be provided than before.
  • Appendix 7M: A completely new form. Corporations use the form to declare their agricultural income.


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