Tax assessment appeals and correction requests

You can apply for a change in taxation if there has been an error in the taxation, for example, if a deduction or income item has been omitted from the tax return, or the decision of the tax authority is otherwise incorrect.

You can request a change to the decision of the Tax Administration by filing an appeal with the Tax Adjustment Board. The deadlines for appealing and other necessary information can be found in the appeal instructions, which you receive attached to each taxation decision.

In income taxation, you can generally apply for a change within three years starting from the beginning of the year following the end of the tax year. The three-year appeal period has been applied since 2017. For example, the taxation from the year 2021 will expire on 31.12.2024.

In inheritance taxation, the three years are calculated from the year following the year of death and for gifts from the year following the giving of the gift. It is also possible to make a so-called basic adjustment regarding both inheritance and gift tax within 10 years from the date of death of the deceased or the donation.

Decisions made regarding a request for correction can be appealed to the administrative court. The appeal to the administrative court must be filed within 60 days from when the taxpayer has been informed of the decision regarding the request for correction. Changes to the decision of the administrative court can only be sought by appealing to the Supreme Administrative Court if the Supreme Administrative Court grants permission to appeal. The appeal and the application for permission to appeal must be submitted within 60 days of receiving the decision. There are specific deadlines for preliminary rulings. PreLex Oy's tax experts will assist you with questions related to appeals. We help you determine the correct tax treatment and, if necessary, seek changes or draft an appeal on your behalf to the administrative court.