FATCA, CRS and DAC2

Current issues

Filing deadline for 2019 FATCA and 2019 CRS/DAC2 information returns is 31 January 2020

Please include an up-to-date telephone number and e-mail address of a contact person. This should be someone who can answer questions about the contents of your FATCA, CRS and DAC2 returns.

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.