Finland: Update on extension of temporary relief for missing U.S. TINs
Temporary relief extended to cover reporting years 2025, 2026, and 2027
The tax administration of Finland on September 1, 2025, updated its webpage regarding missing U.S. tax identification numbers (TINs) to reflect the extension granted by the Internal Revenue Service (IRS) Notice 2024-78 to the temporary relief originally provided under Notice 2023-11 (read KPMG Alert). The temporary relief for financial institutions unable to obtain and report U.S. TINs for specified pre-existing U.S. reportable accounts has now been extended to cover the reporting years 2025, 2026, and 2027.
During this period, the absence of a U.S. TIN for a pre-existing U.S. account will not be considered a material reporting failure, provided that FIs comply with the certain obligations.
Read a September 2025 report prepared by the KPMG member firm in Finland