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Page last updated 10/17/2024
Annual information returns
On annual information returns, companies and other payors provide information for the Tax Administration about the amounts they pay during the year. If you are acting on behalf of another, fill in the information of the party on whose behalf you are filing the return. You do not need a separate authorisation.
When must an annual information return be filed?
Check the due dates for filing annual information returns.
When must an annual information return be filed?Making corrections
Read more about how to make corrections to annual information returns.
Making correctionsDividend income and other distribution of profits
Other capital income
- Timber payments and forest insurance payments to forestry operators (in Finnish or Swedish)
- Shareholder loans treated as capital income, and their repayment (in Finnish or Swedish)
- Other payments treated as earned income or capital income (in Finnish or Swedish)
- Purchases and sales of securities
- Information on equity savings accounts
Earned income and other payments
Deductions and charges
- Trade union membership fees and unemployment fund fees (in Finnish or Swedish)
- Loans and interest (in Finnish or Swedish)
- Asset management fees (in Finnish or Swedish)
- Deduction for a donation made by a natural person (in Finnish or Swedish)
- Voluntary pension insurance or long-term savings agreement payments (in Finnish or Swedish)
- Elected officials charge paid to a political party (in Finnish or Swedish)
Other annual information returns and reporting obligations