Guidance for submitting a transfer tax return

This guidance is for buyers of real estate and shares in housing companies and real estate companies. These shares may be for an apartment/flat in a residential building; they may also be for an office, a stall in a parking structure, a storage space or a leisure house.

See other guidance and instructions:

Transfer tax does not have to paid if the calculation result is less than 10 euros or if you are a first-time homebuyer. However, you must file a transfer tax return in all circumstances.

Individual taxpayers, general partnerships and limited partnerships can file a transfer tax return either in MyTax or on paper. Corporate entities such as limited liability companies can only file a transfer tax return in MyTax. If you have engaged the services of an accounting firm or some other agent, read more about authorisations.

Remember the applicable deadlines

The time when you must hand in your transfer tax return depends on the category of the property you acquire.

If you acquired shares in a housing company entitling you to own a flat, file the transfer tax return in 2 months from the date when you signed the contract. The realtor submits the return for you if you had a realtor assisting you with the contract.

If you purchased a “new property”: a home still under construction or newly constructed, file the return in 2 months after the date of transfer of ownership to you. Do this even if a realtor had assisted you.

If you acquired a real estate unit, file the transfer tax return in 6 months from the date when you signed the deed of sale-and-purchase or other contract.

More information on time limits and circumstances affecting them

If you file the transfer tax return late, you must pay either a late-filing penalty or surtax.

File in MyTax

Be ready to retrieve information from the following documents when you are filling in the form:

  • The deed of sale and purchase, or other contract
  • If you acquired new property or construction, a letter from the builder-developer or the receipt proving the payment of the final instalment
  • If you acquired shares in a housing company, you may also need a certificate issued by the building manager that shows the balance of the housing-company loan, etc. 

However, if you file in MyTax, you generally do not have to add as many enclosures. A window will appear that tells you whether an enclosure must be attached.

If you buy together with several co-buyers, every one of them must submit a transfer tax return as well. You cannot submit information on the other buyers (such as your spouse) on one return form.

File in MyTax

How to file a transfer tax return in MyTax

How to file a transfer tax return as a company

You can save the form as unfinished and continue working on it later.

Filing on paper – do not forget the enclosures

Individual taxpayers, general partnerships and limited partnerships can file a transfer tax return either in MyTax or on paper. More information is available in the instructions for filling in the form.

Enclose the following documents with the signed return form on paper:

  • A photocopy of the deed of sale or other contract (if the property only consists of a real estate unit, designated share, parcel of land or lease right, you do not have to enclose the contract).
  • If a new property/construction was purchased, a letter from the builder-developer or the receipt proving the payment of the final instalment.

One transfer tax return is only designed for reporting the information on one of the buyers. This means that if you acquire property together with other co-buyer (such as your spouse), every one of the co-buyers must submit their transfer tax return independently.

Sign the completed form and send it to the address stated on it by post, or deliver it to any tax office.

You receive a certificate of transfer tax in MyTax and by letter

We will send you a certificate of your transfer tax in MyTax after both the return and the payment have been recorded in our data system. This means that you will not receive the certificate immediately. The certificate is usually available in MyTax in 2 days after you have paid the tax. It is also sent to you by post.

To find the certificate (a pdf file) in MyTax, go to the Mailbox tab – the bottom of the page under Decisions and letters. Check the illustrated guidance for MyTax.

If a realtor assisted you when you bought the shares in a housing company, you will receive a certificate proving the payment of the transfer tax from the realtor (the estate agent’s office). MyTax does not contain the realtor’s certificate.

If the housing-company shares are the type that entitle you to start living in a flat of the housing company, hand the certificate over to the building manager. This enables the building manager to enter your name in the list of shareholders.

How do I make corrections to a transfer tax return I already sent?

If you need to make corrections, submit a replacement. You can do this in MyTax or file a paper form that will replace your original transfer tax return. In this case, you must correct the mistakes and also complete the other spaces on the form.

How to make corrections to a transfer tax return in MyTax

If you submit a replacement by filling out a paper form, remember to tick the “Replacement transfer tax return” box on the first page.

If by this time, you already paid the transfer tax, look up the specific guidance on how to make corrections to the payment and the filed return.

Frequently asked questions

After you have filed and paid transfer tax in MyTax, you will receive a certificate of the transfer taxes you have filed and paid in your MyTax mailbox. This usually takes 2 working days. You will also receive a certificate when you have bought your first home.

If you have filed your transfer tax return on paper, wait for the certificate of transfer tax to become available in MyTax.

Note: The certificate will not become available in MyTax if you have filed your transfer tax return before November 2019.

How to find the certificate of transfer tax in the MyTax mailbox

  1. After you have logged in to MyTax, select Mailbox on the home page. You can see the latest certificates of transfer tax you have received under Decisions and letters.

  2. When the Mailbox tab is open, click Show all. This will display all the decisions and letters you have received in MyTax.

  3. If you have received multiple certificates of transfer tax, you can identify them by the sale date. The sale date is shown in the Period column.

    Click on Filter, enter the sale date in the text field (e.g. 12.12.2019), and click on Filter again (or press Enter). MyTax will now display all the certificates of transfer tax for that date.

Transfer taxation has only been handled in MyTax as of 8 November 2019. In MyTax, you can see:

  • Any returns and notices you have submitted in MyTax.
  • Any paper transfer tax returns you have submitted after 1 November 2019 on the new paper form that was released at that time. In general, there is always a delay before a paper return is available for viewing in MyTax.

When you have used a new transfer tax return, a certificate of your transfer tax will be stored in MyTax for viewing after both the return and the payment have been recorded in the Tax Administration’s data system. Finding the certificate in MyTax

If the housing-company shares are the type that entitle you to start living in a flat of the housing company, hand the certificate over to the building manager. This enables the building manager to enter your name in the list of shareholders.

If a realtor assisted you when you bought the shares in a housing company, you will receive a certificate proving the payment of transfer tax from the realtor (the estate agent’s office). MyTax does not contain the realtor’s certificate.  n the case of “new property”, if you bought the shares for a newly built flat, you must submit the transfer tax return independently. When you have done that, the certificate will be stored in MyTax for viewing.

Older tax returns

You cannot view the return in MyTax if you have submitted it before November 2019, with the old paper form. Please do not re-submit the return. If you need a copy of such a return form containing a stamp, please call the service number on 029 497 022 (transfer taxes); sometimes the superintendent of a housing company may demand that you show a stamped form.

If you submitted your transfer tax return in Lomake.fi, it cannot be viewed in MyTax. Instead, you can view it in My e-Services where it is stored for two years, and where you can print it out on paper.

If more than 2 years have elapsed since you submitted the form, call the service number on 029 497 022.

If you had logged in to MyTax to file the transfer tax return, you can see it under “Finished actions”.

If you had sent the form online via Lomake.fi, go to My e-Services and select Saved forms. Saved forms will remain available for two years.

Call our service number on 029 497 022 (standard call rates) if the form you want to look up was sent more than two years ago.

If a realtor (= real estate agent) helps you buy shares of a housing company, or shares of a real estate company, it is their responsibility to submit the transfer tax return to the Tax Administration when the contract is signed. The return serves as proof of your having paid the tax; alternatively, it may serve as proof of your status as a first-time homebuyer. When this is taken care of, your realtor is expected to give you a copy of the acknowledgement of receipt issued by the Tax Administration. 

If you are a buyer of new construction, or if you buy a house (= a real estate unit), you must bear the responsibility for submitting the return.

In general, transfer tax must be paid after purchase of shares in a housing company in 2 months after signing the deed of sale-and-purchase or other contract.  If a realtor assisted you when you bought the flat or apartment, transfer tax must be paid immediately when the contract is signed.  In the future, these deadlines will be exactly the same even if there is a provision for redemption in the housing company’s articles of association.

If a third-party buyer comes forward, invoking their rights as a redeemer of the flat you were going to acquire, they must pay the transfer tax and file a tax return on it in two months after redemption. In this case, you will no longer be the buyer and you can ask for refund of any transfer tax you had paid.

Yes, you must file a transfer tax return even if the company considers the change in the form of activity to be partly or fully exempt from tax as described in § 24 of the act on income tax (Tuloverolaki 1535/1992)).

If the company considers the transfer to be fully exempt from tax, state on the transfer tax return that the compensation is €0. Enclose a separate, free-form account of the assets that the company considers to be exempt from tax. If the transfer is partly exempt from tax, report the portion subject to tax on the transfer tax return and the portion exempt from tax in a separate free-form enclosure. This applies to both securities and real estate. The company must file a transfer tax return in MyTax.

If the income tax assessment shows that the company’s judgement about the tax exemption was incorrect, the company must correct the details by submitting a corrected return (a replacement transfer tax return). In addition, the company may have to pay penalty fees.