FATCA, CRS and DAC2

General information

Based on international commitments, Finland is involved in the automatic exchange of information to other countries, and receives such information in return. Exchange of information enhances tax surveillance and combats tax evasion.

Annual information return

Financial institutions based in Finland must send the information listed in the Foreign Account Tax Compliance Act (FATCA) to the Tax Administration once a year. See guidance for filing the annual information return.