Tax Assessment Appeals and Correction Requests

You can apply for a change in taxation if an error has occurred, such as if a deduction or income item was omitted from the tax return or if the tax authority's decision 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 filing an appeal and other necessary information can be found in the appeal instructions, which are provided with each tax assessment decision.

In income taxation, you can generally apply for a change within three years from the beginning of the year following the end of the tax year. The three-year appeal period has been in effect since 2017. For example, the tax assessment for the year 2021 will expire on December 31, 2024.

In inheritance and gift taxation, the three-year period is calculated from the year following the year of death (for inheritance) or from the year following the gift (for gifts). It is also possible to make a so-called basic correction in both inheritance and gift taxation within 10 years from the date of the decedent's death or the gift transaction.

Decisions made on correction requests can be appealed to the administrative court. The appeal must be filed within 60 days from the date the taxpayer is informed of the decision regarding the correction request. Changes to the administrative court's decision can only be sought by appealing to the Supreme Administrative Court if the court grants permission to appeal. The appeal and the application for permission to appeal must be submitted within 60 days of receiving the decision. Specific deadlines apply for preliminary rulings.

PreLex Oy's tax experts are available to assist you with appeal-related questions. We help you determine the correct tax treatment and, if necessary, assist with seeking changes or drafting an appeal to the administrative court on your behalf.

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