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Asset transfer tax

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When you buy a property, an owner apartment or other securities, you must submit a transfer tax return and pay the transfer tax. The tax return is usually submitted and the tax is paid by the purchaser.

The transfer tax does not need to be paid, for example, for:

  • a first home if certain conditions are met (please still provide a tax return)
  • if the tax is less than EUR 10 (but still submit a ...

Do the following

The transfer tax must be reported and paid on your own initiative.

You can report the transfer tax either in MyTax or on paper form. Corporate entities, such as limited liability companies, must submit a transfer tax return electronically in MyTax.

You can pay the transfer tax in MyTax or in your online bank. To pay, you will need the Tax Administration account number and your own transfer tax reference number, which you can check from MyTax or by phone.

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Finnish Tax Administration

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Finnish Tax Administration
Text edited by: Finnish Tax Administration
Updated: 18/12/2023