Reporting a tax planning arrangement
You can submit the report in XML format or as a name:value pair file, i.e. a text file where the data identifier and data are given as a data pair. Further instructions on online reporting: see Notification of a reportable arrangement in the table (technical application guideline and data record specification).
A natural person or an estate can also submit the report using a paper form. There are more instructions in the instructions for filling in the form.
Frequently asked questions about reporting
Describe in the report all essential characteristics of the arrangement in such a manner that the description clearly indicates how the arrangement meets one of the hallmarks of a reportable arrangement. If the specific hallmark involves a main benefit test, the description must also prove that the prerequisites of the test are met.
List in the report the Finnish or foreign points of law or tax treaty provisions on which the tax benefit generated by the arrangement is based. You can mention the specific articles or clauses, but that is not absolutely necessary. You do not need to separately describe the provisions.
You can only correct the report by submitting a new replacement report. Use in the replacement report the arrangement number and disclosure number that the Finnish Tax Administration issued for the original report. The Finnish Tax Administration will always send these to you for information in a letter that you can also view in MyTax. You cannot correct the report without the arrangement number and disclosure number. That is why correcting a report the same day on which you submitted the original report is not possible.
Yes, they must. If a taxpayer is reporting an arrangement regarding their personal taxation, the identifying information must be entered both as a filer and as a reported party (taxpayer).
Give the identifying information of all companies that are pertinent to the arrangement.
The value of the arrangement refers to the total sum of all the transactions related to the arrangement. If you do not know the exact value when reporting, you can assess the value based on the information available at that time. You do not need to specify or correct your estimate at a later point in time.
All EU Member States involved in the arrangement must be specified in the report, i.e. all the Member States to which the parties of the arrangement have a link. For example, if the arrangement involves a Finnish company and a Swedish company, the report must include both Finland and Sweden.