When a company undergoes a merger, it also affects its registered vehicles, issued test plate certificates, taxation, and possible traffic licences.
On this page
- Change of ownership of a vehicle
- Vehicles registered under business location IDs
- Vehicle tax liability is transferred on the day following the date of transfer
- Make sure that your vehicle tax invoicing agreements are in order before registering any change of holder or ownership
- Remember to notify Traficom of the new vehicle tax invoicing address
- No change of holder or ownership can be made for a test plate certificate
- The traffic licences of the merging company are revoked automatically
Any vehicles registered with the merging company must be registered to the acquiring company through either a change of owner or holder.
The change of holder is made by the owner entered in the register. For example, if the vehicle is owned by a financing company, the financing company must report the change of holder.
The change of owner is made by the acquiring company.
New motor vehicle liability insurance is required when a vehicle’s owner or holder is changed.
Change of ownership of a vehicle
The merging company creates a digital certificate or submits a notification of transfer in the My e-Services portal for each vehicle.
The acquiring company registers the vehicle under the correct business ID after the creation of the digital certificate or submission of the notification of transfer.
If the business ID of the merging company has expired, its Suomi.fi rights will also have expired. In this case, it will not be able to create a digital certificate or submit a notification of transfer in the My e-Services portal. In this case, the change of ownership must be completed by visiting an inspection station that offers registration services or at your insurance company. The notification of the change of ownership can be submitted by a person who is entitled to represent the new company. The registration office will verify the details of the merger from the Business Information System (BIS).
Vehicles registered under business location IDs
If the previous company had any vehicles that were registered under business location IDs, these must also be registered to the new business ID.
If the new company needs business locations, these can be established in connection with the registration either at a registration office or at a Traficom office. Submit a written request for the establishment of the business locations to Traficom’s customer service email at asiakaspalvelu@traficom.fi .
The business location IDs of the merging company can be discontinued upon written request. In this case, the discontinued business location IDs must no longer include any vehicles that are owned or held by them. Submit your written request to Traficom’s customer service email at asiakaspalvelu@traficom.fi .
Vehicle tax liability is transferred on the day following the date of transfer
The tax liability of the merging company ends and the tax liability of the acquiring company begins on the day following the date when the change of owner or holder was registered.
Since the vehicle tax is always paid in advance, i.e. before the beginning of the tax period (excluding invoicing agreement customers), the merging company will receive a refund of the vehicle tax after the change of owner or holder has been registered. If the company has business locations, the refund is provided on a per-location basis.
If the business ID of the merging company has expired, its Suomi.fi rights will also have expired, and you will not be able to enter your account number in the My e-Services portal. In this case, you can email the account number to verotus@traficom.fi . Include the business ID and business location ID of the merging company as well as your account number.
If you send the account number by email, we recommend using a secure encrypted connection to ensure that third parties cannot access your information.
Make sure that your vehicle tax invoicing agreements are in order before registering any change of holder or ownership
If the merging company has a valid vehicle tax invoicing agreement, please ensure that the acquiring company also has a valid vehicle tax invoicing agreement before registering the change of holder or ownership. You can apply for a new vehicle tax invoicing agreement in the My e-Services portal.
- If the company has business location IDs, the vehicle tax invoicing agreement is specific to each business location, in which case you will need to apply for a separate invoicing agreement for each location.
- If the acquiring company does not have a valid vehicle tax invoicing agreement, the vehicle tax is invoiced on a per-vehicle basis with individual tax bills.
Remember to notify Traficom of the new vehicle tax invoicing address
Report the invoicing address of the acquiring company in the My e-Services portal for vehicle taxation or My e-Services-related invoicing purposes.
No change of holder or ownership can be made for a test plate certificate
The merging company must relinquish its test plate certificates. Report the relinquishment at an inspection station that offers registration services. Bring any valid test plate certificates with you. Remember to also return your test plates.
The acquiring company must apply for a new test plate certificate.
The traffic licences of the merging company are revoked automatically
If the acquiring company intends to continue providing traffic services, it must submit its licence application in good time.