Finland: Updated FATCA guidance concerning U.S. TINs

Guidance with regard to exchange of tax information between Finland and the United States

Guidance with regard to exchange of tax information between Finland and the United States

The Finnish tax administration issued updated guidance concerning the FATCA regime and with regard to the exchange of tax information between Finland and the United States.

The updated guidance replaces previous guidance (released in April 2021) and includes information about an exception to the requirement for U.S. taxpayer identification numbers (TINs) and when a U.S. TIN is not mandatory for reporting purposes.

Read a July 2021 report [PDF 463 KB] prepared by the KPMG member firm in Finland

 

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