Completing the transfer tax return form
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
- buyer of shares in a company that operates a golf course.
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.
Please note that you will not be able to add enclosures to the form. The Tax Administration will ask you to provide additional documentation, if necessary.
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.
Frequently asked questions
If you need to make changes to the information you have given or remove a form you have already sent us online, please call the Tax Administration service number 029 497 022 (standard call rates).
If you had sent the form online, go to My e-Services (lomake.fi) and select Saved forms. Saved forms will remain available for two years.
If more than two years have elapsed since you sent us the form, call the service number 029 497 022 (standard call rates).
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 as proof 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.
Transfer tax must be paid after purchase of shares in a housing company in 2 months after signing the deed of purchase. If a realtor assisted you when you bought the apartment, transfer tax must be paid immediately when the deed is signed. However, the usual due dates described above may change in housing companies that have a special clause on share redemption in their articles of association.
If the clause entitles an outside third party to “redeem” the shares (i.e. buy them to himself within a certain deadline), this third party must pay the transfer tax and file a tax return on it in two months after exercise. In this case, you as the original buyer do not have to pay the tax. However, if you had already paid it, you can ask for it to be refunded back to you. Fill out an application form.
When a realtor sold the apartment
- No third party comes forward to redeem the shares:
The buyer must pay the transfer tax immediately after the deadline set out by the clause. In this case, the realtor is accountable for making sure that you – as the buyer of the apartment – will pay the transfer tax. The realtor submits the transfer tax return to the Tax Administration. When you pay the tax without delay after the deadline date, the Tax Administration will not impose a punitive tax increase on you.
- Someone comes forward to exercise his or her right of redemption:
The redeemer must pay the transfer tax and file a tax return on it in two months after redemption. In this case, the realtor is not treated as having been an intermediary in the sale, so the realtor is not accountable for ensuring that the transfer tax is paid.