Buyers from outside Finland – how to request a reference number for transfer tax
In order to pay transfer tax, you as the buyer must have your own reference number for transfer tax. This ensures that the payment is allocated to the correct tax. If the sale is conducted through a real estate agent, you need the reference number already on the date when the sale is made.
If you are based outside Finland and your information is not in the Tax Administration’s register, you must apply for registration before the sale is made so that you can receive the reference number. You can request registration yourself, or you can give your real estate agent or other representative a power of attorney to request it on your behalf.
The reference number for transfer tax payments may be issued to a foreign individual after the information regarding the individual’s identity has been registered at the Tax Administration. A photocopy of the individual’s passport and some personal data are required.
You can submit this information to the Tax Administration by delivering a free-form application to any Tax Administration office. Alternatively, you can send your application by post to the following address: Southern Finland Tax Office, CDKM Process Manager, P.O. Box 400, FI-00052 VERO.
In the application, state your reasons for requesting registration and give the following personal details:
- family name and given names of the individual being registered
- address outside Finland
- date of birth
- foreign personal identity code.
Please also enclose a photocopy of your passport. If you are requesting registration on behalf of another individual, enclose a power of attorney signed by that individual.
When registration is complete, the Tax Administration issues a reference number for transfer taxes, made out specifically for the individual whose information has now been registered.
Foreign companies must first request a Finnish Business ID. You can make the request by filing the appropriate start-up notification form:
- Y1 Corporate entities
- Y2 Business partnerships
The following details are needed for registration:
- company name
- registration code (TIN, trade register number or equivalent identifier issued abroad)
- country of tax residence
- line of business
- accounting period
- individuals authorised to sign for the company.
In the field for additional information, enter a statement that your company requests a Finnish Business ID for the purpose of paying transfer tax.
Please enclose your company’s trade register extract issued in its country of tax residence, as well as its translation in English, Finnish or Swedish. If the extract does not contain the company name, country, line of business, accounting period, and the names of the people who can sign for the company, you must additionally enclose its Articles of Association, charter or a similar document with the above information, with a translation in English, Finnish or Swedish as necessary.
Send the completed form to the Finnish Patent and Registration Office (PRH):
Finnish Patent and Registration Office (PRH) – Tax Administration
Business Information System
P.O. Box 2000
Companies can submit the notification by e-mail or at a tax office
If you want, you can scan the start-up notification and its enclosures and send them by e-mail to transfertax(at)vero.fi.
You can also deliver the registration forms to a Tax Administration office. Fill in the notification forms in advance and bring all the required enclosures with you. We will send then send the form on for further processing.
You will usually receive the reference number for transfer tax in 3–4 business days, if you have no other activities in Finland that would affect your tax assessment. In order to speed up the processing of your registration, we recommend that you include your e-mail address or your representative’s e-mail address in the registration documents.
The representative must have an authorisation
If your company’s registration and transfer tax matters are being conducted by a representative, they must have a power of attorney. The power of attorney must be signed by someone who is authorised to sign for the company.
You will receive your transfer tax reference number after your Business ID has been generated
The Tax Administration will deliver the transfer tax reference number to the e-mail address given in the application documents. If you have not included your or your representative’s e-mail address in the documents, the Tax Administration will deliver the information to your or your representative’s official address. The Business ID must be used in the transfer tax return.