Completing the transfer tax return form – do this
This guidance is for buyers of shares in housing companies and real estate companies. These shares may be for an apartment in a residential building; they may also be for an office, a parking space, a storage space or a timeshare.
See other guidance and instructions:
- buyer of shares other than housing-company shares or real-estate-company shares
- buyer of a building without the land (in Finnish or Swedish)
- buyer of real estate.
Be ready to retrieve information from the following documents when you are filling in the form:
- deed of sale or other contract
- if a new construction is purchased, a letter from the builder-developer stating the construction’s completion date or a receipt of the payment of the final instalment.
You may need the building manager’s certificate as well.
If there are several buyers, enter the details on all of them on the same form. However, you should use one form per apartment.
After you have submitted the form, print out the page showing the Tax Administration’s acknowledgement of receipt.
Filing on paper – do not forget the enclosures
You also have the option to file Transfer Tax on paper. Enclose the following documentation:
- Receipt proving that the tax was paid unless you are a first-time homebuyer
- Photocopy of the signed deed of sale or other contract
- If a new construction was purchased, a letter from the builder-developer stating the construction’s completion date or a receipt of the payment of the final instalment.
A single paper form can be used for submitting the details for all the buyers or for submitting your own details only.
Find the nearest tax office where you can file the form. Corporate taxpayers: If you want to send the form by post, see the contact information of Corporate Tax Offices. We will send the notice back to you by post once we have processed it.
If a realtor (= real estate agent) helps you buy the shares of the housing company, it is their responsibility to submit the transfer tax return to the Tax Administration. The return serves as proof of your having paid the tax or of your status as a first-time homebuyer.
If you are a buyer of new construction, you must submit the return.
The realtor is expected to either e-file or paper file the return when the purchase is finalised. If the return was filed electronically, the realtor will print out a copy for you, complete with the acknowledgement of receipt by the Tax Administration.
If the return was filed on paper, the realtor can give you a photocopy. They are expected to submit the paper return to the Tax Administration by the 15th of the following month.