Finland: Updated FATCA technical guidance

Changes in the FATCA technical guidance (v2.5)

Changes in the FATCA technical guidance (v2.5)

The Finnish tax administration issued an updated version (v2.5) of FATCA technical guidance.

The changes in the FATCA technical guidance concern:

  • The U.S. taxpayer identification number (TIN) for situations when the TIN of the U.S. account holder is not known by the financial institution at the time of reporting
  • Instruction text in the “AddressFix” section
  • A systems’ check that prevents notification if an error or omission in the information is detected

Read a June 2021 report [PDF 127 KB] prepared by the KPMG member firm in Finland


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.