You must inform the Tax Administration of the following changes
The Tax Administration receives a major part of the information on real estate from third parties. However, some information must be supplied by the taxpayer.
If you are divorced and your former spouse and you have divided your property after 1 January 2023, you both continue to be responsible for the payment of real estate tax, and will receive a 2023 tax demand.
Please deliver the Letter of division of matrimonial property to the Tax Administration. This enables us to enter the necessary changes into our records and to send the tax demand for 2024 to the new owner of the real estate.
If the division was carried out in 2022 or earlier, deliver the Letter of division to the Tax Administration and we'll send you the revised demand for real estate tax at the beginning of autumn 2023.
If an inheritance was distributed after 1 January 2023, the undistributed Estate will continue to be responsible for the 2023 real estate tax. Whenever real estate tax is imposed on a real estate property owned by an estate of a deceased person, the shareholders have joint and several liability for the payment.
Please deliver the Deed of Distribution to the Tax Administration. This allows us to enter the necessary changes into our records and to send the tax demand for 2024 to the new owner of the real estate as appropriate.
If the inheritance was distributed in 2022 or before, deliver the Deed to the Tax Administration and we'll send the revised demands for real estate tax to the new owners at the beginning of autumn 2023.
If a building permit is applied for and the local municipality has been informed of the start of construction work, the Tax Administration receives information on it from other public authorities.
If you have an ongoing construction project or a recently finished building on your lot, enter the relevant details if construction work started in 2022 and the tax demand does not contain the information on construction. Provide the information on the building and its percentage of completion according to the situation of 1 January 2023.
The Tax Administration does not always receive information on buildings that have been torn down.
However, if the building was still standing on 1 January 2023, you must pay the 2023 real estate tax on it.
If a building that has already been torn is shown on your tax demand, you must remove it from your real estate specification. You must also indicate the date when it was torn. Use the Additional Information field to give further details.
Do not enter any details on transactions that have been made in 2023. Other public authorities will inform the Tax Administration on them.
If you don't see the 2022 transactions on your tax demand, please complete the form by entering the necessary changes in ownership.
If real estate property is transferred to a new owner as a gift, the National Land Survey of Finland will inform the Tax Administration about it. When completing the real estate tax form, you are not required to give details on the gift.
If the gift was given after 1 January 2023, the donor must still pay the 2023 real estate tax.
If the donor has retained the usufructual rights or the rights of possession to the real estate, they continue to have responsibility for the payment of real estate tax.
If the donor has not retained those rights but the Tax Administration still continues to send them the tax demand, please make the necessary corrections to the information on ownership.
Your real estate tax decision should contain information on the building the year after the year when construction started. If no information seems available when you check your decision, log in to MyTax to add the building and its details.
The Tax Administration receives information on any cadastral procedures (such as subdivisions, other divisions, exchanges of land) from the National Land Survey of Finland. In addition, municipalities provide details on zoning and survey of plots.
Make corrections as necessary.
You must inform the Tax Administration of the following changes — other pages
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