How to file a transfer tax return as a real estate agent or securities broker

After logging in, select Report or request information in a limited scope.

Scroll down to Transfer tax and select Transfer tax return for real estate agents and securities brokers.

The return has 3 stages. You can see the stages in the breadcrumb trail at the top of the page. The fields you must fill in change according to the filer and the type of asset transferred.

Stage Sale details:

• Type of return: Select New transfer tax return.
• Filer details: Select whether you are filing the return as a real estate agent or as a securities broker. Fill in the required information.
• Sale date: Report the date when the deed of sale or other contract was signed.
• Property acquired by contract: Select the asset types that the buyer has acquired with the same contract. The asset types available depend on your role:
  • As a real estate agent, you can report details on sales of shares in a housing company, shares in a mutual real estate holding company, and time shares.
  • As a securities broker, you can report details on sales of business shares, telephone shares, and other securities than shares.
• Contract type: Select the type of contract – sale, exchange deal, or other contract.
• Buyer: Select whether the buyer is an individual or a company or organisation. Enter the buyer’s personal ID and name or their Business ID. MyTax fills in the company name automatically.
  • If the buyer is foreign, they must have registered with the Tax Administration in order to receive a reference number for paying transfer tax. During registration, foreign individuals will have received an artificial personal ID and foreign companies a Finnish Business ID. Enter the ID issued to the buyer. This will ensure that the transfer tax return and the tax payment are allocated to the correct buyer.
  • If you state on the return that you do not know the buyer’s Finnish personal ID or Business ID, you must give other identifying details. For an individual, enter their name and date of birth or their foreign ID. For a company or organisation, enter their foreign corporate ID and name.
• Advance ruling (real estate agent): Confirm from the buyer whether the Tax Administration has issued an advance ruling regarding the contract which the buyer wants to be applied. Select No or Yes accordingly. This field is not visible if you are filing the return as a securities broker.
• If you wish to continue filling in the details later, click Save as unfinished at the bottom of the page. Data saved as unfinished will be stored for 3 months. The Tax Administration will not process the information until you have submitted it.

Stage Property details:

• Click the Add property button.
  • If the buyer has acquired several properties with the same contract, such as two apartments, first enter all the details on one of them. After this, you can give details on the next property.
• Details on property: Enter details on the acquired property. Enter the Business ID of the subject of sale. The name of the property will be filled in automatically.
  • Real estate agent: Enter the portion of the entire residential or other space that the buyer has acquired by this contract. Give this figure as a fraction or as a percentage. Also give the date when the ownership rights were transferred.
• Transaction price: Enter the buyer’s share of the transaction price and other compensation. Real estate agent: Note that the transaction price and the housing company loan must be entered separately.
• First-time home (real estate agent): The field First-time home is only visible if the buyer is between 18 and 39 years of age on the date when the deed of sale is signed and if the apartment was bought on 31 December 2023 or before..
  • Does the buyer request complete or partial tax exemption for a first-time home? If the buyer is requesting complete or partial tax exemption for a first-time home, select Yes.
  • Is the sale partly tax-exempt? If the sale is only partly tax-exempt, select Yes. In this case, report the portion of the transaction price or other compensation on which the buyer pays transfer tax.
  • Note that if the buyer has acquired several apartments with the same contract, only one of them can be the first-time home.
• Seller: Enter the details of the seller or sellers. If you do not know the seller’s Finnish personal ID or Business ID, enter the seller’s foreign ID and date of birth or their foreign corporate ID.
  • Real estate agent: Report the portion of the residential or other space that each seller sold to the buyer. Make sure that the sum of the portions sold is the same as the total portion acquired by the buyer.
    Example 1. Two people both own 50% of an apartment. They sell the apartment to two buyers who both buy half of the apartment, i.e. 50%. In this situation, 25% or ¼ is reported as the share sold by each seller.
    Example 2. One person owns an entire apartment (100%). The apartment is sold to two buyers, who both then own half of the apartment. In this situation, 50% or ½ is reported as the share sold by the seller.
  • Securities broker: Report the quantity of shares transferred by the seller. This information can be entered only if the selected asset type if business share.
• Calculation of transfer tax: At the bottom of the page, you can see the calculation of transfer tax. The tax amount is shown on the return even if the tax has already been paid.
• Once everything is correct, click OK.
• If the buyer has also purchased other assets with the same contract, you can report their details by clicking Add new property.

Stage Preview and send:

• Recheck the details on the transfer tax return. If necessary, you can make further changes by clicking Edit.
• You cannot add any attachments to the return. We will request them from you later, if needed.
• When everything is correct, click Submit.

After you have submitted the return, you will get an acknowledgement of receipt.