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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.


The Newsletter for the Financial Sector helps you to keep track of information related to the FATCA, CRS and DAC2 annual information returns, and of other tax matters and legislative amendments relevant to the sector. The newsletter is published in Finnish, Swedish and English.

Page last updated 12/14/2018