Tax administration is the income tax law (1535/1992) And Article 75 (2), as referred to in Article 73 (1) and Article 75 (2) of the Law No 504/2010, as amended by Law No 1246/2013, decided:

ARTICLE 1

The criteria and amounts for the reimbursement of travel expenses, which are exempt from tax in 2016, are set out below in this Decision.

ARTICLE 2

Travel costs are borne by the taxable person in Finland or abroad.

ARTICLE 3

For the purposes of the work, the journey means that the employee temporarily carries out his duties in order to carry out his duties in a particular place of work outside the workplace itself. In the absence of a real job as a result of the nature of the work, the duty shall be regarded as commuting to a worker on a temporary basis in order to carry out the work in a special place of employment.

A work trip shall also be carried out on the site of work if:

(1) the place of employment is located outside the place of business of the employer or of the entity which is in the same interest;

(2) work is temporary within the meaning of Article 72a;

(3) the place of work is situated more than 100 km from the residence of the taxable person; and

(4) In view of the distance travelled to the place of work, the taxable person is staying at the temporary accommodation necessary for the location of the place of employment.

The journey does not include the distance between the employee's dwelling and the actual place of work, nor the weekend and other similar journeys made during the period of secondment between the dwelling and the special place of employment.

In the case of sectors in which a particular place of employment is subject to a short-term change in the work of the sector, it shall be considered that a journey between a place of residence and a special place of employment shall be kept for the purposes of Articles 7, 8 and 9; Travel costs as a right to reimbursement if the employee does not have a real job. However, the beneficiary shall also be entitled to the allowance provided for in Article 14 if he does not have the opportunity to organise an occupational activity organised by the employer in a particular place of work or in the immediate vicinity.

§ 4

The journey which the employee, other than those referred to in Article 3 (1) and (2), does for the purpose of carrying out his duties on a subsidiary basis shall be regarded only for the reimbursement of travel costs under Articles 7, 8 and 9 and Article 16; On the issue of accommodation allowance. 'Secondary workplace' means the permanent establishment of an employer or a community of the same interests, situated in another locality or in a State other than that of the worker; A real job.

The travel costs referred to in paragraph 1 shall not be regarded as eligible for travel between a separate place of accommodation and secondary employment due to the location of the secondary job.

§ 5

The actual workplace is the place where the employee is permanently employed. If, in the case of worker mobility, there is no place where he or she is habitually employed, the place where he applies for employment is regarded as the place where he applies for work orders, maintains his/her employment, work equipment or working materials, or other work For the purposes of doing so.

ARTICLE 6

For the duration of the journey, a period of up to 24 hours shall be defined as the start of an employed person on a business trip to the place of work or residence. The travel period ends when an employee returns from a business trip to his or her place of work or residence.

§ 7

The reimbursement of commuting costs shall mean compensation for travel, place and berth trees and other essential travel fees compared to actual travel.

The reimbursement of travel costs shall also include compensation for the carriage of work equipment and other articles which the employee has to carry with him.

§ 8

The maximum amount of the allowance for the cost of travel by a means other than that of a means of transport which is not owned or controlled by a means of transport shall be the amount corresponding to the operator's voucher or any other reliable explanation, Of which the payee indicates that the travel costs have been incurred.

§ 9

The maximum amounts of compensation for travel costs incurred by a means of travelling by means of a means of transport by means of a means of transport by means of a means of transport shall be:

Corner advice	Maximum compensation
Car	43 cents per kilometre, increased
	-7 cents per kilometre for carrying a trailer attached to the car
	-11 cents per kilometre when the performance of the work requires the carriage of a caravan while attached to the car
	-21 cents per kilometre when the performance of the job requires the carriage of a break or equivalent heavy load affixed to the vehicle;
	-3 cents per km of machinery or other articles in a vehicle with a weight exceeding 80 kilograms or of a size;
	-3 cents per kilometre if, for the purposes of his work, the employee carries a dog in the car;
	-9 cents per kilometre when the performance of the job requires movement by car on a road or other road construction site in a closed road, for those kilometres;
Motorboat, not more than 50 ohim	74 cents per kilometre
Motorboat, more than 50	108 cents per kilometre
Snowmobile	102 cents per kilometre
Rover	96 cents per kilometre
Motorcycle	32 cents per kilometre
Moped	17 cents per kilometre
Other transport	10 cents per kilometre

If a means of transport owned or controlled by an employee is accompanied by other persons whose transport is for the employer, the maximum amounts of compensation referred to in paragraph 1 shall be increased by 3 cents per kilometre for each accompanying person. Per person.

If a payee who holds a car advantage within the meaning of the decision on the basis of the calculation of the tax benefits in the tax administration, uses such a car for the purpose of carrying out his work and pays the costs of the journey itself, The maximum fuel costs are 11 cents per kilometre.

ARTICLE 10

Daily money means compensation for a reasonable increase in the cost of food and other living expenses incurred by the employee during the work. No allowance shall be made for travel or accommodation.

ARTICLE 11

In order to carry out the daily subsistence allowance, the special place of employment is within 15 km radius of either the employee's actual job or the apartment, depending on which journey has been made. In addition, a special place of work must be within a distance of more than 5 km from both the actual place of work and the apartment.

ARTICLE 12

Depending on the duration of the journey, the maximum daily allowance shall be:

Duration of the working trip	Maximum daily allowance euro
More than 6 hours (partial daily allowance)	19
Over 10 hours (full-time)	40
When the time spent on the journey exceeds the last full travel day
-at least 2 hours	19
-over 6 hours	40

If the employee receives a free or ticket price during a journey, the maximum daily subsistence allowance shall be half of the amounts referred to in paragraph 1. For the purposes of the question of full-time money, the term "food" means two free meals and one free meal.

ARTICLE 13

The maximum daily subsistence allowances for a working trip abroad are:

Country or region	Maximum daily allowance euro
Afghanistan	55
Netherlands	65
Albania	52
Algeria	64
Andorra	58
Angola	95
Antigua and Barbuda	74
United Arab Emirates	71
Argentina	47
Armenia	52
Aruba	54
Australia	63
Azerbaijan	65
Azores	59
The Bahamas	75
Bahrain	71
Bangladesh	55
Barbados	65
Belgium	61
Belize	47
Benin	43
Bermuda	74
Bhutan	41
Bolivia	38
Bosnia and Herzegovina	50
Botswana	40
Brazil	55
Britain	70
London and Edinburgh	74
Brunei	40
Bulgaria	51
Burkina Faso	38
Burundi	47
Chile	49
Cook Islands	62
Costa Rica	55
Curaçao	49
Djibouti	64
Dominica	54
Dominican Republic	59
Ecuador	57
Egypt	57
El Salvador	49
Eritrea	53
Spain	62
South Africa	45
South Sudan	54
Ethiopia	49
Fiji Islands	44
Philippines	59
Faroe Islands	53
Gabon	74
Gambia.	40
Georgia	45
Ghana	44
Grenada	63
Greenland	54
Guadeloupe	50
Guatemala	54
Guinea	59
Guinea-Bissau	35
Guyana	42
Haiti	51
Honduras	45
Indonesia	44
India	47
Iraq	65
Iran	49
Ireland	66
Iceland	68
Israel	74
Italy	64
East Timor	45
Austria	62
Jamaica	54
Japan	71
Yemen	65
Jordan	74
On Cambodia	53
Cameroon	49
Canada	64
Canary Islands	60
Cape Verde	42
Kazakhstan	52
Kenya	58
Central African Republic	53
China	68
Hong Kong	70
Macao	66
Kyrgyzstan	45
Colombia	50
Comoros	43
Congo (Congo Brazzaville)	51
Democratic Republic of Congo (Congo Kinshasa)	70
Democratic People's Republic of Korea (North Korea)	66
Republic of Korea (South Korea)	79
Kosovo	45
Greece	59
Croatia	60
Cuba	58
Kuwait	68
Cyprus	60
Laos	50
Latvia	50
Lesotho	34
Lebanon	69
Liberia	56
Libya	63
Liechtenstein	70
Lithuania	48
Luxembourg	64
Madagascar	36
Madeira	58
Macedonia	51
Malawi	50
Maldives	62
Malaysia	47
Mali	41
Malta	62
Morocco	63
Marshall Islands	61
Martinique	52
Mauritania	52
Mauritius	51
Mexico	54
Micronesia	55
Moldova	40
Monaco	68
Mongolia	46
Montenegro	52
Mozambique	44
Myanmar (Burma)	51
Namibia	34
Virgin Islands (USA)	48
Nepal	40
Nicaragua	45
Niger	44
Nigeria	79
Norway	68
Côte d' Ivoire	71
Your	66
Pakistan	39
Palau	64
Palestinian territory	66
Panama	56
Papua New Guinea	60
Paraguay	34
Peru	58
Portugal	60
Puerto Rico	57
Poland	56
Qatar	70
France	66
Romania	54
Rwanda	42
Sweden	63
Saint Kitts and Nevis	65
Saint Lucia	74
Saint Vincent and the Grenadines	70
Germany	61
Solomon Islands	50
Zambia	59
Samoa	49
San Marino	57
São Tomé and Príncipe	61
Saudi Arabia	68
Senegal	48
Serbia	55
Seychelles	70
Sierra Leone	58
Singapore	67
Slovakia	57
Slovenia	57
Somalia	56
Sri Lanka	47
Sudan	61
Suriname	54
Swaziland	35
Switzerland	76
Syria	63
Tajikistan	47
Taiwan	60
Tanzania	43
Denmark	68
Thailand	56
Togo	48
Tonga	44
Trinidad and Tobago	71
Chad	53
Czech Republic	55
Tunisia	57
Turkey	52
Istanbul	54
Turkmenistan	60
Uganda	35
Ukraine	53
Hungary	54
Uruguay	50
New Zealand	60
Uzbekistan	53
Belarus	43
Vanuatu	55
Venezuela	90
Russia	50
Moscow	62
Saint Petersburg	57
Vietnam	55
Estonia	51
United States	67
New York, Los Angeles, Washington	73
Zimbabwe	49
Country not specifically mentioned	45

The daily allowance is calculated on a daily basis. 24 hours after the start of the journey or the end of the previous day.

The maximum daily allowance shall be determined by the country or region where the journey time abroad ends. If the journey ends on a ship or on a plane, the daily allowance shall be determined by the country or territory from which the ship or aircraft has last left or to which it arrives at departure when leaving Finland.

When returning to Finland, the wage earner shall have the right to half an expiration allowance paid for the last 24-hour period, if the time spent on the journey crosses the last foreign territory or the ship which has left it, or 24 hours a day for more than two hours.

If the time spent on the journey exceeds the last 24 hours of travelling time on a ship or a ship which has left the last foreign territory or on board an aeroplane, the payee shall have the right to pay for the last 24 hours. The foreign daily allowance. According to Article 12, the maximum daily allowance to be paid to the country of origin after return to the country of origin is determined by Article 12.

The beneficiary shall be entitled to the daily allowance fixed for the country in question if the service abroad has lasted at least 10 hours. If the total time spent on the journey is less than 10 hours, the daily allowance shall be made in accordance with the provisions and quantities of domestic journeys.

If a person has received a free ticket or a ticket, or a hotel room price, the daily allowance shall be paid at a reduced rate of 50 %. The term "food" refers to two free meals on the question of the foreign daily allowance.

Where the work is carried out outside the territory of Finland in such a way that the work is carried out in exceptional circumstances in the case of an employer in Finland, and the employee returns to the territory of Finland for the night, and the daily subsistence allowance in accordance with Article 12 shall be carried out, By way of derogation from paragraph 1, the maximum amount payable shall be EUR 18.

ARTICLE 14

The payment of a meal allowance shall be conditional on the fact that the working distance is not paid for the daily subsistence allowance and that, as a result of the work, the employee is not allowed to dine during the break-in during the normal meal. The maximum amount of the allowance shall be EUR 10,00.

If, on a business trip, the employee is obliged to eat two times outside his usual place of residence and no daily allowance is paid, the maximum amount of the allowance is eur 20.00.

§ 15

The maximum amount of the accommodation allowance to be paid in addition to the daily allowance shall be the amount of the voucher provided by the tourist accommodation or any other reliable explanation.

ARTICLE 16

The maximum amount of accommodation allowance to be paid for a trip to the secondary workplace shall be the amount corresponding to the voucher provided by the tourist accommodation or a reasonable amount based on other reliable information.

§ 17

In order to conduct a night travel allowance, at least 4 hours a day of travel from the day of travel to the daily subsistence allowance is at least 4 hours between 9 a.m. and 7 00 hours, and that the employer does not arrange for the payment of accommodation or for the payment of an accommodation allowance, or Compensation for the sleeping place. The maximum amount of overnight travel is eur 12.

ARTICLE 18

As far as the reimbursement of travel costs is concerned, the law applicable to taxable persons receiving sea labour shall be subject to the compensation provided for in the law.

§ 19

This Decision shall enter into force on 1 January 2016. This Decision shall apply to or part of the work carried out in 2016.