Page 57 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

• the sending state and the Head of the mission shall be exempt from all national, regional or municipal taxes in respect of the premises of the mission. The premises of the mission are the buildings or part of buildings and the land ancillary thereto, including the residence of the Head of mission;
• the above applies also to consular premises and the residence of the career head of consular post;
• members of missions shall be exempt from taxes on private immovable property in case they hold the property on behalf of the sending state for purposes of the mission.
It is advisable to contact the Tax Administration for advice in issues related to sales of property. Despite a possible tax exemption, missions and members of missions are obliged to submit a tax declaration to the Tax Office also of these sales. The Tax Office will issue a tax decision on the taxation of the sale.
If a mission wishes to receive an advance opinion on the taxation of a sale, the mission must apply for an advance ruling from the Tax Administration. The ruling is subject to a charge. More information on advance rulings can be obtained from Tax Administration (Tel. extension 029 512 000).
3.8 Transfer Tax
According to the Transfer Tax Act, the acquisition of ownership of real property and securities (including shares in a residential housing company) is, as a rule, subject to transfer tax.
Missions and Heads of mission are exempt from transfer tax when they acquire premises (real property or shares entitling to the enjoyment of the premises) to be used for the purposes of the mission including the residence of the Head of mission.
As a rule, transfer tax has to be paid if the real property or apartment acquired is to be used by a member of a mission other than the Head of mission.
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