The Law On The Taxation Of Income From Business Activities

Original Language Title: Laki elinkeinotulon verottamisesta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1968/19680360

In accordance with the decision of the Parliament, provides for: (I) the provisions of section 1 of the PART of the Public (30.12.1992/1539) of economic activity shall be calculated in the manner provided for in this Act for the taxation of income upon delivery. The purposes of the business activities of the business and professional activities.


2 section (30.12.1992/1539) by a taxable person for the business and professional activity to form a business source of income.


section 3 (30.12.1992/1539) upon delivery to the taxation of income and subject to deductible expenses, as well as other deductible items set out hereinafter, to be amortized in the relevant tax years as income and expenses. The result of the business is the difference between the income and expenses for the tax year.
The result of the taxable person's business activity will be taken into account in the calculation of the income tax act the income tax year (1535/92).
(II) the PART of the Income tax and the reduction of the expenditure eligibility, Chapter 1, section 4 of the Income tax subject to the Business Tax revenues are in the course of trade the cash revenue from the underlying securities or rahanarvoisena.


section 5 (30 December 2008/1077) section 4 shall be subject to the tax on business income referred to in are, inter alia: 1) Exchange, investment and fixed assets, as well as other living matter of the supply of the tangible and intangible assets acquired in the prices and other offsets under section 6(1) except as laid down in paragraph 1;
to be conducted concerning the renting of business activity, 2) work or service responsible for carrying out and the rest of
3) by a person, of the assets in the generated dividends, interest and other income, as provided for in article 6 (a);
4) movement or the profession or to the property, the right to compensation from the community or in a beneficiary from renting;
5) winnings in respect of financial fixed assets;
6) of the insurance companies, the insurance associations, insurance funds and other similar institutions, as well as pension fund account for an investment property revaluation;
7) timber, as well as the transfer of the right of the frame to the tree felling;
8) those for trading financial instruments accounting (1336/1997), Chapter 5, section 2 (a) of section 7 (a) of the law of the chapter or article under international accounting standards in accordance with the profit and loss account as income rises in the value of the marked;
the activities of the credit institution Act 9) (610/2014) a credit institution, an investment firm referred to in, and for the introduction of a credit institution, a financial institution which is subject to legislation on the financial statements at fair value through profit or loss the fair value of the financial instruments and the protection of the law on credit institutions section 6 of Chapter 12, or Chapter 7 of the accounting Act, (a) in article 1 on the basis of international accounting standards in accordance with the profit and loss account as income rises in the value of the marked; (8.8.2014/645)

L:lla 645/2014 the entry into force of the amended paragraph 9 became 15.8.2014. The previous wording is: 9) the law on credit institutions (121/2007) a credit institution, an investment firm referred to in, and for the introduction of a credit institution, a financial institution which is subject to the legislation on the financial statements, the financial instruments at fair value through profit or loss and the fair value of the security under section 151 of the law on credit institutions: (a) to Chapter 7 of the accounting Act, of or in article 1 on the basis of international accounting standards in accordance with the profit and loss account as income rises in the value of the marked;
10) insurance and social insurance institution for those financial instruments for trading, insurance and pension institutions, in accordance with the law in the profit and loss account as income the value of marked hikes;
11) 8-10, as well as the financial instruments referred to in the fair value of the security, the advent of the financial statements at fair value measurement of equity capital marked rise in value;
arising from the business activities of the receipt of the 12) or debt incurred by the index and foreign exchange gains, as well as debt or asset exchange rate changes to protect the value of the security futures contract, or any equivalent instrument increases;
13) insurance companies Act (521/2008), Chapter 8, section 19: the eligibility of the investments for unit-linked insurance, referred to in the profit and loss account as income the value of the marked increases.


(5) (a) section (30 December 2008/1077) are also subject to the following adjustments: 1) in respect of financial fixed assets pursuant to article 17 of the reduction in the amount of the fair value of assets, in so far as the end of the tax year is greater than the value of its diminishing;
2) premiums pursuant to paragraph 3 of article 17 of the reduction in the amount of an impairment loss in the extent that the impairment loss shall be returned to the input on the accounts of the insurance and pension institutions, in accordance with the law;
3) article 28 of the inventories of the acquisition cost of the amount corresponding to the reduction under paragraph 1, in so far as the likely cost of the asset, the disposal price or in section 1 of Chapter 7 of the accounting Act, (a) referred to in article in accordance with the international accounting standards at the end of the tax year of the net realisable value exceeds the cost of the acquisition of the remaining;
the purchase price of the investment assets 29 4) under section the amount corresponding to the extent that the reduction of the likely cost of the acquisition or disposal of an asset, the price at the end of the tax year exceed the remainder of the purchase price;
the acquisition cost of fixed assets 5) under section 42 depreciation amount corresponding to the fair value of assets, in so far as the end of the tax year is the greater of its cost substantially without deleting it.


section 6 of the taxable income are: 1) the rest of the capital investment company or cooperative as well as the savings bank and the insurance company acquired fixed assets shares prices as provided for in article 6 (b);
2. the share of the capital stock or the community) and other capital investment by the company's own shares, including the transfer of the share consideration received;
3) electricity, telecommunications, water, sewer, or kaukolämpöverkkoa on the accession of the community that maintains the network, which will be returned to the supplier;
4 the proportion of taxable income of the estate as a separate taxable person obtained) of the estate is the result and the outcome of the Group's shareholder of his taxable income, in addition to the contribution provided by the profit-share-the identity, nor the income that a foreign partner is resident in Finland have received as a share of the estate, the estate is the result, in so far as the estate has a duty to print the tax mentioned here;
5) the European economic elokuvatuottajalle residing in the territory of the State or the Finnish film Foundation's resources on the production aid; (24.4.2015/456)

L:lla 456/2015 modified (5) entered into force on 1.5.2015. The previous wording: 5) the Finnish film Foundation, the State of the domestic elokuvatuottajalle or resources on the production aid;
6. the Act on the right of residence housing) (650/1990) for the right of residence.
(30 December 2008/1077) is repealed by L:lla reference/717.


(3) repealed by L:lla rejects/1164.

The following shall not be regarded as a limited liability company Act (734/78) in Chapter 5, section 1 of the exchange the exchange the promissory note in the company's shares and the shares that the exercise of the right of option. (30.12.1992/1539)
The requirement for tax purposes by the taxable person is not considered a concession to the nature conservation Act (1096/1996) within the reserve of the originators of the transfer of the property to the extent that the property is exchanged for another property. The taxation of the property received in the Exchange vähennyskelpoisena the acquisition cost is the cost of the transferred property for tax purposes on the part of the deleting. (22 December 2006/1219)
The value of the paper under repurchase transactions or securities lending agreement between the Contracting Parties in order to meet the supply is not considered to be the first seller and the Treaty of lainaksiantajana takaisinostosopimuksessa the tax concession to the quote, if: 1) the value of the contract for equity paper, which is admitted to trading of the financial instruments trading Act (754/2012) the meaning of a regulated market or any other regulated market and the market for the authority, or in the book-entry system that is attached to the securities market Act (746/2012), Chapter 2, section 1 of the public referred to in paragraph 2 1 of the bonds offered for subscription or bond rinnastuvaa the commitment of the debtor;
2 the value of the proceeds from the paper for the duration of the leasing period) is, according to the terms of the agreement be replaced by the original owner;
3 the amount of the consideration is not dependent on the agreement) are the subject of the evolution of the value of the securities;
the value of the papers will be returned to the original owner, 4) in accordance with the agreement within a year of their first release;
the value of the settlement takes place in 5) agreements-entry system and clearing and settlement Act (749/2012) report referred to in the community or in the foreign settlement in the community, or of any other securities clearing and settlement in the European economic area, in an explanation of the community;
6) a taxable person does not have a supply of accounting, addressed the event.
(14.12.2012/776)
For the purposes of the above (6) the value of the securities lending agreement, the sale of the paper with binding on a repurchase commitment and the value of the Treaty of the agreement, in which the owner of the paper quote for a consideration other than the purchase price of the securities to be paid against the value of the paper as the deadline for the hand over of the ownership of the other party, which shall be obliged to return equivalent securities after the expiry of the period for the original owner. (30.12.1997, p/1385)


OsakeyhtiöL 734/1978 L:lla 624/2006 is repealed. OsakeyhtiöL 624/2006 Chapter 12, section 1. L trading of standardized options and Futures 772/1988 is repealed by the L:lla trade in financial instruments 748/2012. See LuonnonsuojeluL 1096/1996, Chapter 3.



section 6 (a) (30.12.2013/1238) the taxable income is not a dividend, which has been building the community, or in the various Member States in the case of parent companies and subsidiaries of the Council directive on the common system of taxation applicable to 2011/96/EC, as amended by Council Directive 2013/14/EU, a foreign company referred to in article 2.
Community subject to tax there is no dividend, which has been received from the European economic area other than those referred to in the first paragraph of the community, provided that: 1) dividend distributing Community is without the possibility of exemption from the obligation to carry out the selection and their bottom line, from which the dividend is distributed, at least 10%; and 2 the seat of the community of the State in question) of the tax law is in this State and the seat of the community in accordance with the agreement to avoid double taxation is not outside of the European economic area, in the State.
The community's taxable income is from other than the bodies or entities referred to in paragraph 1 and 2, obtained from the dividend. In addition, by way of derogation from paragraphs 1 and 2, provides: 1) 75 per cent of the dividend is taxable and non-taxable income by 25%, if the dividend is received from the investment of the assets of the aid referred to in article 2 of the directive referred to in subparagraph (1) of the foreign company's shares, the share capital of which is owned by the dividend distribution osingonsaaja immediately to less than 10% of the assets, or investment of domestic or foreign organizations other than those referred to in the European economic area, a resident of the community of the shares;
2) dividend is taxable income, if the dividend distributing Community is 33 (a) of the income tax Act, section 2 of a publicly listed company and osingonsaaja is the rest of the community as a publicly listed company that does not own a dividend a dividend of at least 10% of the total allocation of immediate share of the share capital of the company.
By way of derogation from the above, the percentage share of the Bank's dividend banks and other credit institutions on the osuuskuntamuotoisista law (1504/2001) the proportion referred to in paragraph 3 of the Central monetary institution, the power of business bank is a non-taxable income.

5 article has been repealed L:lla 30.12.2014/1400, which entered into force on 1.1.2015. The previous wording is: 1 to 3, shall also apply to the community provides dividend to the share capital, the investment share of the cooperative and more contribution to pay for the rate of domestic savings bank stock fund and supplementary fund investment to pay for the profit-share and interest, as well as a mutual insurance company and the insurance of the Association to pay the bond interest rate.

The natural person or the estate of the company other than in public-traded dividend 75 percent are from taxable income. Publicly-traded company or natural person's estate from 85% of the dividend is taxable income. (30.12.2014/1400)

L:lla 1400/2014 amended 6 subsection came into force 1.1.2015. The previous wording is: other than a natural person or the estate of the publicly-traded company receiving dividend payments referred to in paragraph 5 above, 75% of the taxable income, section 33 (d) of the income tax Act, subsection 2 of the supply of the said law, however, as lodged. Publicly-traded company or natural person's estate from 85% of the dividend is taxable income.
75% of the dividend is a disguised forms of taxable income.
33 (a) of the income tax Act, section 33 (b) and section for free from the share dividend on own capital to the Fund referred to in any varojenjakoon shall be governed by this law, except as provided for in article 6 (c), the provisions of this article.

L:lla 1238/2013 amended section 6 (a) shall be entered into force 1.1.2014. The previous wording is: 6 (a) in the section (noon/717) gained by the community from the dividend is not taxable income. Dividend is, however, subject to paragraph 2 of the taxable income of 75% and 25% of the non-taxable income, if: 1) the dividend is received from the investment of the assets of the shares and the dividend distributing Community is not foreign in the different Member States in the case of parent companies and subsidiaries of the Council directive on the common system of taxation applicable to 2011/96/EC, as amended by Council directive 13/13/EC, the Community referred to in article 2, the allocation of the share capital of which is owned by the osingonsaaja dividend immediately, for at least 10%; (9.8.2013/576) 2) the dividend distributing Community is non-native, or as referred to in paragraph 1, a Member State of the European Union resident in the community; or 3) the dividend distributing Community is 33 (a) of the income tax Act, section 2 of a publicly listed company and osingonsaaja is the rest of the community as a publicly listed company that does not own a dividend a dividend of at least 10% of the total allocation of immediate share of the share capital of the company.
(29.06.2012/382)
If 1 of the dividend referred to in paragraph 2, the Member State of residence of the foreign community, sharing and Finland does not have an agreement to avoid double taxation in force in the fiscal year concerned, which the founders of the community, the Community shall apply to the share dividend, dividend is fully subject to tax.
By way of derogation from paragraph 1, the share of the Bank's dividend share of banks and other credit institutions on the osuuskuntamuotoisista law (1504/2001) the proportion referred to in paragraph 3 of the Central monetary institution, the power of business bank is a non-taxable income.
What provides dividend, shall also apply to the share of capital, of the community to share in the financial contribution and for the contribution to pay for the rate of domestic savings bank stock fund and supplementary fund investment to pay for the profit-share and interest, as well as a mutual insurance company and the insurance of the Association to pay the bond interest rate.
Dividends received by the individual or the estate and of the payments referred to in paragraph 3 above, 70% of the taxable income, section 33 (d) of the income tax Act, subsection 2 of the supply referred to in that paragraph, however, as the law.
Covert dividend is 70% of the taxable income.

(L) the share of banks and other credit institutions osuuskuntamuotoisista 1504/2001 is repealed by L:lla share in the banks and other credit institutions osuuskuntamuotoisista 423/2013.



Article 6 (b) (noon/717) under section 6, as referred to in paragraph 1, the use of assets gained by the community from the price of the shares is not subject to tax and the cost of the deductible cost of the shares, if the shares are free to be released.
The shares are free there, if a taxable person who has owned 1) for a continuous period of at least one year during the period, which ended more than a year before the release of the alcohol awarded to them, at least 10% of the share capital of the company and the shares are to be transmitted to the check out is the subject of the disposal of shares, (2)), the company does not have a real estate or mortgage-a limited liability company or limited liability company, which actually consists primarily of real estate ownership or management, and the company is affected by the transfer of 3) native, or a company the meaning of the various Member States of the Council of the European communities in the case of parent companies and subsidiaries of a common system of taxation applicable to the article 2 of the directive, or the company's Member State of residence and Finland has an agreement to avoid double taxation in the tax year in force, applicable to the company's share dividend.
However, the transfer of the shares so disposed of, the price of an allowance is taxable income to the extent that the difference between the transfer price and the acquisition cost of the undeleted is because section 42 (1) the purchase price referred to in the deletion, or the fact that the acquisition cost less the booking or of paragraph 8(1) of the aid referred to in paragraph 2. The transfer price is also subject to tax up to the amount which corresponds to the progress made in the past between the transfer of the shares to the other group companies the group the company generated tax deductible donation at a loss.
Fixed assets, the transfer of the shares so disposed of, other than those covered by the allowance of birth loss is deductible only in fixed assets, the transfer of the shares of the profits subject to tax year and received five days of the following year. This limit does not, however, apply to (2) the transfer of the shares of the companies referred to in paragraph 2, the reduction of the losses incurred. (30 December 2008/1077)
If the taxable person does not have owned the shares released for a continuous period of at least a year, the deductible in the calculation of the balance shall be reduced by a taxable person for the transfer of losses from a company on the basis of the ownership of shares by luovutetulta during the dividend, the group grant for tax purposes Act (825/1986) for group transfer, or else to be compared with the amount, which has reduced the company's assets.

Loss is not deductible, if the subject of the disposal, the company is in a non-resident in Finland and company kind, within the meaning of the various Member States of the Council of the European communities in the case of parent companies and subsidiaries of a common system of taxation applicable to the Member State of residence, article 2 of the directive, and not by the company, and Finland have an agreement to avoid double taxation in the tax year in force, applicable to the company's share dividend.
Group companies, for the purposes of this section under the companies Act (624/2006), Chapter 8, section 12, of the companies in the group, or referred to in such companies, all of which one or more of the natural person, legal person or these, together with the companies Act, Chapter 8 of the control referred to in article 12 of the corresponding control. (30 December 2008/1077), section 6 (c) (30.12.2013/1238) from a non-publicly traded companies from the stock of the companies Act, chapter 13, section 1 of the assets referred to in paragraph 1, the capital fund is considered the taxable person, in so far as the taxable supply will be returned to the company's capital investment, if: 1 the conclusion of the investment funds) is not older than 10 years; and 2) by a taxable person to submit a report on compliance with the conditions laid down in this article reliable.
1 for the calculation of the transfer of profit Corp undepreciated acquisition cost shall be reduced by the taxation of shareholders, but not exceeding the amount of the supply of varojenjaon to be held. If the share supply ahead of the undepreciated acquisition cost is lower than the acquisition cost of the assets, shall be reduced by the number of undeleted.
By way of derogation from paragraphs 1 and 2 in the case referred to in subparagraph (1), varojenjaossa the amount received is not taxable income, if the funds to share in the company's shares are held by the shareholder for tax purposes 6 (b) the allowance referred to in the article, there are no shares.
The share of the undepreciated residual value for tax purposes of the acquisition shall be deducted from the calculation of the capital gain referred to in paragraph 2, the amount deducted in the calculation of the amount, which would reduce, or unless the distribution would be tax free under paragraph 3.

L:lla 1238/13 added section 6 (c) entered into force 1.1.2014.



Article 6 (d) (30.12.2014/1400) for the purposes of the share of capital Contribution, obtained in the phase, interest rate and other cooperative Act (423/2013), Chapter 16, section 1 of the general distribution of the surplus referred to in paragraph 1 of this article, with the exception of refund of the surplus referred to in paragraph 5.
The natural person or the estate of the publicly-traded share of the surplus of 85% from taxable income and 15 percent of the non-taxable income. The cooperative is a publicly listed, when its share of the allocation of the digital dividend, or when deciding on the share is traded on 33 of the income tax Act, (a) the meaning of the section.
Other than a natural person or the estate of the publicly-traded share from getting 25 percent of the surplus, it is taxable income and 75% is non-taxable income, up to a sum of EUR 5 000 in so far as the taxable person the personal capital income or the income of such surplus in agriculture does not exceed EUR 5 000. The surplus, which exceeds EUR 5 000, is 75% of the taxable income and 25 percent of the non-taxable income.
A surplus in the community to apply, what are the 6 (a) of the dividend, however, so that the 6 (a) referred to in paragraph (3) of the holding, account shall be taken of the proportion of the subscribed capital of the taxpayer's holding in the share and share capital.
The percentage of 18 section intended to return the surplus is accounted for as a deduction in total taxable income.
33 of the income tax Act (f) the quantities distilled with aid as referred to in subparagraph (1) of section for free Equity Fund acquired in the varojenjakoon shall apply to the provisions of this article of the surplus. Other than publicly-traded share of the assets from the capital of the Fund shall be considered, however, that the law of the conditions laid down in article 6 (c), the taxable profit is calculated from the following and in the manner laid down in article 6 (c). In the context of the resignation of the general membership of the taxable supply is also considered as a share of the fee for the return of assets obtained from the unrestricted equity fund instead of to the extent that performance corresponds to the proportion of the fee paid.
The provisions of this law shall also apply accordingly for the surplus of domestic savings bank stock fund and supplementary fund investment to pay for the profit-share and interest, as well as a mutual insurance company and the insurance of the Association paid by the bond interest rate.

L:lla 1400/2014 added section 6 (d) entered into force 1.1.2015.

Chapter 2, paragraph 7, of the loss of deductibility of Expenditure and Deductible are in the course of obtaining income or expenditure and the retention of loss due to.


section 8 of the above deductible expenditure referred to in article 7 are, inter alia: 1) Exchange-property and investment property acquisition costs, as well as under section 5 of the 6, the increase in the value of the assets referred to in paragraph (23.12.1977/1001) 2) expenditure on the acquisition of fixed assets, as provided for in article 6 (b) exceptions; the acquisition of the asset if the taxable person has received a grant from the public yhdyskunnalta or if someone else has his business participated in the cost of acquisition, vähennyskelpoiseen does not, however, include a grant from the proportion of the corresponding part of the acquisition cost or the second, (noon/717) 2 (a)) for those financial instruments for trading of the accounting Act, Chapter 5, section 2 (a) of section 7 (a) of the law of the chapter or section under international accounting standards referred to in the income statement as an expense the value of the marked bills; (30 December 2008/573) (2) (b)), the law on the functioning of the credit institution, investment firm, a credit institution as referred to in, and for the introduction of a credit institution, a financial institution which is subject to legislation on the financial statements at fair value through profit or loss the fair value of the financial instruments and the protection of the law on credit institutions section 6 of Chapter 12, or Chapter 7 of the accounting Act, (a) in article 1, pursuant to international accounting standards referred to in the income statement as an expense the value of the marked bills; (8.8.2014/645)

L:lla 645/2014 (2) (b) the entry into force of the amended paragraph became the 15.8.2014. The previous wording is: 2 (b)) a credit institution as referred to in the Act on the functioning of the credit institution, an investment firm, as well as a financial institution, subject to the legislation on the financial statements of the credit institution, the financial instruments at fair value through profit or loss and the fair value of the security under section 151 of the law on credit institutions: (a) to Chapter 7 of the accounting Act, of or in article 1 on the basis of international accounting standards referred to in the income statement as an expense the value of the marked bills; (30 December 2008/1077) 2 (c)) and the social insurance institution for those financial instruments for trading, insurance and pension institutions, in accordance with the law in the income statement as an expense the value of the marked bills; (30 December 2008/573) 3) in the course of trade in the region, as well as land and water used for the room rent, (20 December 2002/1160) 4) in the course of the persons who had worked in wages, pensions and employment of their and their families are based on the contributions of the employees and their dependents pensions, sickness compensation, disability compensation, or the organisation of other similar rights and interests arising out of insurance and other fees except as provided for in paragraph 2 and 3; employer's pension or to the institution of an independent pension set up by the Foundation are deductible, but only up to the amount of the technical reserves according to the criteria required for the Foundation's or institution's retirement, or any other liability arising from such commitments, cover, or are transferred to the Pension Fund Act (1774/1995) section 43 (2) of the liability referred to in paragraph 3, (18.4.1997/321) (4) (a)) of the movement or the self-employed worker's accident insurance payments and Pension Act (452/69), the farmers ' Social Insurance Act (459/69) and temporary workers in the Pension Act, section 1 (a) 2 of the article are based on mandatory contributions, (14.7.1989/661) 4 (b)) of the income tax Act, section 33 (b) on the basis of the merit of a surplus or as a taxable dividend, (26 June 2009/471) 5) ilmoittelusta, customer magazines and publications, the usual advertising gifts, promotional events, and the rest due to expenditure, (20 December 2002/1160), the development-oriented research 6) movement, (20 December 2002/1160) 7) business to pursue the establishment of a community as well as the movement and the Organization of, and the rest due to expenditure review , (20 December 2002/1160) 8) to 50% of the representation of the amount of the expenditure; (12.12.2014/1087)

L:lla 1087/2014 added 8 point 1.1.2015 came into force.


8 paragraph repealed by L:lla 30.12.2013/1238 1.1.2014, which came into force. The previous wording: 8) 50% of the amount of the expenditure, the representation of the social partners of member fees, 9) (20 December 2002/1160)

10) insurance companies, insurance associations, insurance funds and other similar insurance statutory transfers the liability for payment of compensation and insurance as well as retirement pension fund and other similar institutions, pensions and other commitments on the basis of the criteria resulting from the responsibility for covering the technical reserves, (10.7.1998/511) 11) of deposit banks and branches of foreign credit institutions in Finland, the supply of the statutory act on the functioning of the credit institution as referred to in the guarantee funds as well as investment firms, credit institutions, fund managers, as well as foreign companies and investment firms , credit institutions and management companies, as well as the option to the managers of the EEA branches of legal services in Finland the service of investment law (758/2012) to the investor compensation fund for Chapter 11; (30.12.2014/1405)

L:lla 1405/2014 the entry into force of the amended paragraph 11 became 1.1.2015. The previous wording is: 11) of deposit banks and branches of foreign credit institutions in Finland, the supply of the statutory act on the functioning of the credit institution and the deposit referred to in the guarantee funds as well as the protection and investment firms, credit institutions, fund managers, as well as foreign companies and investment firms, credit institutions and management companies, as well as the option to the managers of the EEA branches of legal services in Finland the service of investment law (758/2012) to the investor compensation fund for Chapter 11; (7.3.2014/183)

L:lla 183/2014 the entry into force of the amended paragraph 11 became 15.3.2014. The previous wording is: 11) of deposit banks and branches of foreign credit institutions in Finland, the supply of the statutory act on the functioning of the credit institution and the deposit referred to in the protection and guarantee funds as well as investment firms, credit institutions and management companies, as well as the foreign investment firms, credit institutions and management companies in Finland, the supply of investment services from branches of the statutory law (758/2012) to the investor compensation fund for Chapter 11; (14.12.2012/776) 12) the financial stability of the Bank by the authority of the law (1195/2014) deposit insurance fees and entrance fees to the deposit guarantee scheme deposit guarantee fund, as well as those carried out by credit institutions and investment firms in accordance with the laws of the European Union's stability and the stability of the solution of the crisis, payments to the Fund, the fees; (30.12.2014/1405)

L:lla 1405/2014 added 12 point 1.1.2015 came into force. The previous wording is: 12 paragraph repealed by L:lla 21.12.2000/1168.

13) nuclear energy Act (990/87) nuclear waste management fee (30.12.1992/1539) 14) personnel Fund Act (934/2010) personnel rahastoerä and its supplement; (5 November 2010 new/938) 15), real estate tax law (654/1992) carried out pursuant to the real estate tax in so far as it is to the real estate business; (30 December 2008/573), the reform of the forest tree breeding 16) and harvesting-related expenditure; (30 December 2008/1077) 17) insurance companies Act Chapter 8, section 19 of the investments for unit-linked insurance, referred to in the income statement as an expense the value of the marked bills; (30 December 2008/1077) 18 (2) (a) and 2 (c) above), referred to in the instruments, as well as the protection of the fair value of financial assets at fair value in the financial statements of equity valuation for the transition from the sales invoice; (31 August 2012/490) 19) yleisradioverosta (484/2012) carried out pursuant to the community yleisradiovero. (31 August 2012/490) is repealed by L:lla 20.8.2004/774.

Life insurance premiums are deductible only when: 1) insurance the beneficiary is the insured person or his income tax Act section 34 3 of the instruction referred to in paragraph 2, or (20.8.2004/774) 2) in the event of death of the insured person, the Community payments exclusively on insurance, where the beneficiary is the community and the insured employee, which consists of the activities of the community of considerable importance; These contributions are not tax deductible, if they run over a shorter period than in the allocation of the payments required to cover continued steadily throughout the insurance period.
(on/926)
Section 6, subsection 1 of the Community referred to in paragraph 1, the fixed assets of the company or a limited partnership with a share of the company's open-the cost of the acquisition, the company is a company in excess of the transfer price of the share of certified only to community taxable property, gains from the disposal of shares in the company share of the tax year, or five days in the tax year. (30 December 2008/1077)

Entrepreneurs L:lla eläkeL 468/1969 was repealed pension contribution of 1273/2006, see the entry into force of the The entrepreneur's eläkeL 1272/2006. Farmers ' eläkeL 467/1969 repealed by the entry into force of the L:lla pension contribution 1281/2006, see Agricultural entrepreneur eläkeL 1280/2006.



under section 9 of the financial assets are cash, Bank and account receivables, saamavekselit and other financial assets.


section 10 of the Exchange are in the course of trade, as such or in the form of processed goods declared for home use to, raw materials, semi-finished products and other commodities, as well as those referred to in the trade to be consumed in fuels and lubricants, and other accessories.


Article 11 of the Investment property are monetary, insurance and pension institutions to place the funds in order to safeguard the acquired by the securities or investments, real estate and other such assets, debts, with the exception of.


section 12 of the fixed asset are the matter of permanent use of land, securities, buildings, machinery, equipment and other articles, patents and other intellectual property rights, as well as separately transferable gravel-and sand-bathing places, mines, quarries, peat bogs and other commodities. Area of land, securities and other assets are the property of the kulumatonta to use.


section 13 (26 October 2001/898) includes assets from the time when it has been sent, delivered, or otherwise transferred to a taxable person, the taxable person has, until it surrendered or have been consumed, destroyed or otherwise lost. Ulkomaalta purchased a taxable person shall be deemed to have been disposed of, and thus the asset inventories, immediately after it has been brought to the ship, the carrier, or of any other, when a commodity is held abroad, it is, according to the Ministry of finance, regulation, more specifically, the taxable person as released. Forest trade agreement in respect of the area at a fixed price, quality defined in the trees were purchased to read the buyer's property. Building, structure, machine or other kind of manufactured commodity of the donor, which, according to the agreement, the Subscriber receives a special audit, by taking a reading of the donor's property until after the examination, when it is received.


section 14 of the Exchange, investment and fixed assets acquisition cost is the acquisition of the asset and the amount of expenditure which, in the manufacture of variable. In addition to the cost of the reading of the accounting Act, Chapter 4, section 5, or section 1 of Chapter 7 of the law referred to in (a) referred to in article under international accounting standards, the cost of the fixed asset in the accounts read and interest cost. (30 December 2008/1077)
The taxable person shall at the end of the tax year of the cost amount of the payment, unless the taxpayer proves otherwise, assuming that similar assets have been released or consumed in the order in which they were acquired.
In determining the value of shares in the cost of the acquisition value of the shares shall be deemed, unless the taxpayer proves otherwise, deemed to be in the order in which they were acquired. (30.12.1991/1677) section 15 (14.7.1989/661) inheritance, gift or any other comparable yield to them, free of charge, whereas the financial, sales, investment and the cost of the asset subject to a deemed supply of the commodity price recovery, or the likely lower inventories at the time when the commodity into business use. If the taxable person has received the whole movement or the profession, free of charge, shall be deducted from the resulting financial, Exchange, investment and fixed assets acquisition cost, however, in the same way as it would have been deducted from the recovery man's income.


section 16 (11.12.1981/859) how to obtain the entry or retention in the start-up expenses are not a taxable person's spouse, as well as: 1), a child or other family member, that is, before the tax year has not met for 14 years, wages, pensions or other benefits;
2 How to obtain free entry or retention) the tax due to the tax expenditure, however, so that the excess part of the expenditure will be considered subject to a free entry.
3) electricity, telecommunications, water, sewer or on the accession of the fees paid to the district heating network, which will be returned to the taxpayer this cut entrance fees generated by the representative; (30 December 2008/573) 4) stamp duty on an open letter or other document, in which the name of the actual value of the authorities follow through will be given; (rejects/1164) 5) fines, penalties and other penalties sanktionluonteiset; (on 22 December 2005/11) 6) of the income tax Act, section 31 of the sijaisosinko referred to in paragraph 5, to the extent that the dividend, which, instead of the sijaisosinko has been performed, is the supplier of the sijaisosingon non-taxable income, (noon/717)

7) under section 6, as referred to in paragraph 1, the community of a stock company, of which the taxable person or 6 (b) in the subsection referred to in article 7, the Group companies own alone or in combination with at least ten per cent of the share capital, the loss of receivables other than trade receivables, and sales support for the company of the group, such reductions, as well as other similar in order to improve the financial position of the company without any expenditure incurred; (on 22 December 2005/11) 8) in bribes and of a nature similar to the benefits of bribes; (30 December 2008/1077) 9) the number of shares by the company's own shares, except as provided for in article 18; (28.12.2012/987) of the tax law on the temporary Bank of 10) (986/2012) under the Bank tax. (12.12.2014/1087)

L:lla 1087/2014 the entry into force of the amended paragraph 10 became 1.1.2015. The previous wording is: 10) Provisional Bank Act (986/2012) under the Bank tax; (30.12.2013/1238)

L:lla 1238/2013, the entry into force of the amended paragraph 10 became 1.1.2014. The previous wording is: 10) Provisional Bank Act (986/2012) under the Bank tax. (28.12.2012/987) 11 paragraph repealed by L:lla 12.12.2014/1087, which entered into force on 1.1.2015. The previous wording is: 11) representation expenses;


L:lla 1256/2013 amended paragraph 11 shall enter into force at the time of the Council of State decreed. The previous wording is: 11) the representation costs. (30.12.2013/1238)

L:lla 1238/2013 added paragraph 11 1.1.2014 came into force.

12) power plant tax (1255/2013). (30.12.2013/1256)

(L) a provisional Bank tax 986/2012 has been repealed L:lla 19.12.2014/1210. VoimalaitosveroL 1255/13 is repealed L:lla 7.11.2014/880.



section 17 (30 December 2008/573) for the loss referred to in article 7 of the deductible are in this article with regard to paragraphs 2 and 3 of article 16, except as provided for in, inter alia, to: 1) of the financial assets of embezzlement, theft, or other loss caused by the crime;
2 the value of the reductions, as well as other receivables) for financial assets as the value of the observed reductions;
3) insurance and pension institutions, insurance premium receivables insurance and pension institutions, in accordance with the law the amount of impairment losses recognised in the profit and loss account as an expense, as well as the value of the other assets of the definitive resolution of the observed reductions.


section 18 of the Deductible are: 1) the year and discounts, buying and selling credits plus other adjustments, (30.12.2014/1400) L:lla 1400/2014 modified (1) 1.1.2015 came into force. The previous wording is: 1) a year and Exchange discounts, buying and selling credits plus other adjustments, as well as the cooperative or similar payments for purchases and sales of the founders of the surplus on the basis of the recovery as a whole, the interest rate on the debt of the business functioning due to 2), also the interest rate depends on the outcome of the movement, when, (21.1.1983/71) of the debt arising from the business activities of the 3) or the receipt of the index and incurred losses, and debt or asset exchange rate changes to protect the value of the security futures contract, or any equivalent instrument; (30 December 2008/573) 4) of the law on the functioning of the deposit banks (1268/1990), 24 (a) referred to in article capital investment rate, which is paid to the Government or to the Government guarantee fund (noon/717) 5) to be paid by pension fund Pension Fund Act (1774/1995) the return referred to in section 45 and paid by the Pension Fund Insurance Fund Act (1164/1992) the return referred to in section 83 (a). (noon/717)
The business activities of johtuneena is not considered that part of the interest rates, which is equivalent to the private store or occupation, or the identity of the business over the years to rein in negative balance of equity yksityisottojen multiplied by the rate per cent above the base rate of the Bank of Finland, to the amount of plus one percentage point. A negative remainder is calculated in such a way that the negative equity on the balance sheet for the fiscal year there shall be deducted the amount of the losses, for which there is no accumulated earnings to cover, and it will be added to the value of limited partnership companies, the silent partnership capital stakes. (30.12.1992/1539)
The deductible is 16, by way of derogation from article 9 of the joint-stock company on the basis of the employment relationship by the amount of the donation of their own shares, up to a maximum of the date of issue of the shares or the fair value, less any entry for a moment in any way, run the subscription price of the share, if the company has acquired the shares trading on a regulated market within the meaning of the Act on financial instruments or on another regulated market and the market authority. (14.12.2012/776)
The share of the non-listed professional activities, or to the members of the founders of the surplus in a return to agriculture "is deductible, if: 1) cooperative membership is open, and is composed of members of the unique needs of the agriculture industry or economic activity in such a way that members take advantage of the services offered by the cooperative;
2) to all members of the surplus will be returned to the sales or purchase;
3. the members of the cooperative is in control);
4) return the surplus to be born to the members of the cooperative during the financial year, the disposal of goods or capital goods to a third party for the disposal of Mr Fischler, the knowledge gained by the cooperative;
5 the proportion of share capital held by a member of the) share and voting share in the municipality is at the end of the financial year, together with no more than 10% of the tax procedure act referred to in article 31 (2) of the related related and members; and 6) receive the refund of the surplus to the Member is without the possibility of exemption from the obligation to carry out the check and that they get from the result of at least 10%.
(30.12.2014/1400)

L:lla 1400/2014 added 4 article came into force 1.1.2015.


(L) the activities of a deposit Bank is repealed L:lla 1607/1993, see (L) credit institution 610/2014.



18 (a) section (28.12.2012/983), open company and the limited partnership under section 18 of the interest referred to in paragraph 2 are tax deductible in the manner provided for in this article.
Interest expenses are tax deductible to the extent that they are in the form of interest payments. Interest income from higher interest cost (net interest expenditure) are deductible if they are for the fiscal year to a maximum of EUR 500 000. Net interest expenditure exceeding the amount of net interest expenses in the tax year of the above are not deductible to the extent that: 1) they exceed 25% of the referred to in article 3 of this law, the results of operations of the business, which has been added to the interest cost and the tax deductible depreciation, as well as the law on the taxation of the group grant for group contributions received, minus any given group contributions; and 2) 25% of the amount of the cross-border net interest expenditure is less than or equal to the net of related debt-to-GDP ratio between the parties.
(30.12.2013/1238)

L:lla 1238/2013 amended 2 entered into force 1.1.2014. The previous wording is: Interest expenses are tax deductible to the extent that they are in the form of interest payments. Interest income from higher interest cost (net interest expenditure) are deductible if they are for the fiscal year to a maximum of EUR 500 000. Net interest expenditure exceeding the amount of net interest expenses in the tax year of the above are not deductible to the extent they are in excess of 30:1)% of the business referred to in paragraph 3, the results of the activities to which has been added to the interest cost to be deducted for tax purposes depreciation of fixed assets, as well as the financial losses due to changes in the value of the grant as well as the consolidated tax and the law on the meaning of group contributions received, minus any given group contributions; and 2) 30% of the amount of the cross-border net interest expenditure is less than or equal to the net of related debt-to-GDP ratio between the parties.
If the taxable person to produce a declaration that the taxpayer's equity ratio to the amount set out in the financial statements in accordance with the balance sheet total is equal to or higher than the ratio set out in the consolidated balance sheet at the end of the tax year, the provisions of paragraph 2, the restriction of the right of deduction of interest expenditure does not apply. The balance sheet shall be drawn up in a Member State of the European Union, the European economic area, in the State or in a State with which Finland has a valid agreement on the avoidance of double taxation. For the purposes of Chapter 7 of the accounting Act, (a) the balance sheet section 1: in accordance with the international accounting standards referred to in the balance sheet. If the balance sheet in accordance with international accounting standards has not been drawn up, are used in the balance of payments, which is a Member State of the European Union or the European economic area, in the absence of the corresponding accounting legislation and comply with the provisions of these.
What is the interest rate on the restriction of the right of deduction provided for in paragraph 2, shall not apply to the activities of the credit institution, a credit institution within the meaning of the Act, to the same consolidation group within the company, the insurance institution, its ownership to the community, the law on the supervision of financial conglomerates (699/2004) the ownership of a financial conglomerate referred to in the community and the facility.

The debt-to-GDP ratio, the parties are related, if a party to the other party or a third party is in control, alone or in combination with a devastating effect on the control of the debt-to-GDP ratio on both sides of the law on tax procedure (1558/1995) section 31 of the Act. The debt-to-GDP ratio, the Parties shall mean the interest rate the interest rate and the actual cost of the equivalent of the income beneficiary.
If the interest on the debt is taken from a related party, other than a debt from a related party, in no circumstance shall be considered as a liability to the extent that: 1) related party must be from a non-related party and there is a link from the debt; the debt is secured by a etuyhteysosa or 2) side of the balance.
Net interest expenses, which are 2 of the vähennyskelvottomia (non-deductible net interest expenditure), can be reduced in the next few years the income of each tax year up to the amount of the deductible interest payments. A taxable person is required to vähennyskelvottomien net interest spending cuts and the reduction to the basics. A merger between the community, the acceptability of the community being acquired from previous years non-deductible net interest expenditure goes to the host community. The community jakauduttua community being divided from previous years moving non-deductible net interest expenditure goes to the host community, in so far as it is obvious, that the non-deductible net interest expenditure is born in the receiving community siirtyneessä. For the rest, non-deductible net interest expenditure goes to the same extent as the valuation of the assets of the community being divided for tax purposes Act (11/2005) within the meaning of Chapter 2 of net assets pass to the receiving community.
(III) the PART of the Income and the expenditure ratios to Chapter 1, section 19 of the Public jaksottamis rules (11.12.1981/859) of the income tax return of the year, during which it has been received in cash, asset or any other rahanarvoisena benefit. Of low income items may, however, be read in its fiscal year income, the date on which the payment has been received.
A taxable person who has financial statements marked the time of production of the amount of income generated in a long hard as income in the accounting Act, Chapter 5, section 4: (a) to Chapter 7 of the accounting Act, of, or referred to in article 1, in accordance with international accounting standards, on the basis of the State of completion, the tax year the income referred to above shall be counted as income. (30 December 2008/1077), section 19 (a) (30.12.1996/1256) State by public road or rail kokonaishoitopalvelusta the tax year of the return, during which kokonaishoitopalvelu has been released. Kokonaishoitopalvelulla means for at least 10 years on the road or railroad under contract for the design, construction, financing and maintenance of the consideration is determined by the amount of traffic, or other similar transactions carried out on the use of a road or a railway (journey). Kokonaishoitopalvelua shall be deemed to have been disposed of for each fiscal year an amount equal to the amount of the actual transport of the outputs in the fiscal year concerned.


section 20 of Prepaid interest and rent, as well as the rest of the gain on the basis of the passage of time, the amount of which is determined by, and which can be regarded as part or all of the tax on at least two years after the tax year in which it is obtained, if the taxable person, to be amortized in equal, annual instalments as income in the tax years for which they have been obtained from, other income other than interest rates, however, a maximum of 10 years.


section 21 of the fixed assets received as consideration for the transfer price or amortized over 30, 33, 41, section by section and in the manner laid down in article 43.


21 (a) of section (23.12.1977/1001) the increase in the value of the investment assets of the insurance institution is the fiscal year, the date of the revaluation was accounted for.


the cost of the tax section 22-year run, during which it is the duty of the born to run, unless otherwise provided for below. Low cost items may, however, be read it as an expense in the tax year, the date on which the payment was made. (11.12.1981/859)
The loss of the tax-year run, during which it has been established, unless otherwise provided for below.


Article 23 of the code of Interest and rent as well as any other kind of expenditure on the basis of the passage of time, the amount of which is determined by the tax year, is to run, from which it is run. The new power plant, on the financing of the construction of the mine and other industrial plant due to rakennusaikaiset interest rates, if the taxable person may, however, be reduced to a maximum of 10% of the vuotuisin exclusions.


23 (a) section (30.12.1992/1539), section 18, subsection 1, of the State referred to in paragraph 4, or by the capital investment to the Government guarantee fund paid the interest rate is the tax year run, from which it is run.


section 24: three or more tax years shall be reduced by the accumulation of income or expenditure, if it remain below does not provide otherwise, in equal annual depreciation, in due course, it is likely the effect or likely effect of time is when the 10 years longer, 10 tax years.


section 25 of the expenditure for the development of research activities of the business, with the exception of the permanent use of a building or structure, or a building, or referred to in the structure of the acquisition costs, are the tax-year run, during which it is the duty of the run was born, however, so that if the taxable person, these expenses may be deducted in the form of two or more during the tax year.


Article 26 (30 December 2008/1077) Business activities covered by debts and receivables, with the exception of this law, section 5 of the 8 to 10 and 13 to the fair value of the financial instruments referred to in section, the profit and loss account as income gains are marked in fiscal year profit and losses for its fiscal year to run, during which the foreign currency and the exchange rate has changed. If the debt or to obtain protection for the forward contract at an exchange rate changes or other security instrument, the increase in the value of the unrealized security instrument is its fiscal year revenue and decrease its tax year run, during which it is entered in the profit and loss account as income or expense.
The economic activities covered by debts and receivables in the profit and loss account as income flagged index gains are the fiscal year and the index's losses in its fiscal year to run, during which the price or cost index or some other reference is changed.


section 27 (rejects/1164) shall be deducted from the proceeds of the tax year of the surplus of the refunds, which they shared.


section 27A (11.12.1981/859) by way of derogation from the income and expenditure to be staggered, the professional person, who has kept the accounts and profit and loss accounts in accordance with the accounting act in accordance with article 27 and 30, the income tax return of the year, the date on which the payment has been received, and the date on which the tax expenditure in the year to run, the payment has been made. A fixed asset received in donation rates, and other offsets, as well as Exchange and fixed asset acquisition costs to be amortized under the provisions of Chapter 2 and 3, however, unless they are 19 and 22 within the meaning of section.


Article 27 (b) (17.6.1988/562) of the taxpayer in the State nuclear waste management fund, to be paid by the nuclear waste management fee is the strengthening of the last completed tax year before the payment run. Nuclear waste management fund for a taxable person under the nuclear energy Act, the surplus is returned by the strengthening of the last completed tax year prior to the restore.


Article 27 c (30.12.1996/1256), section 19 (a) expenditure on the production of kokonaishoitopalvelun and referred to in the road or on the financing of the construction of the railway, due to rakennusaikaiset interest rates will be reduced in equal annual depreciation for the remainder of the contract period as of the tax year during which the road or the train has been introduced.
What provides, shall apply to a road or a railway kunnossapitomenoihin only to the extent that the likely effect of the time of the expenditure is for at least three years.


27 (d) of section (20 December 2002/1160) Option (premium) must be received by the setter in their undertaking to the tax year taxable income, the date on which the option is set.
By way of derogation from paragraph 1, for a period not exceeding 18 months after the trade, as referred to in the Act on the financial instruments on a regulated market or on another regulated market and the market for the trade authority is the subject of the option premium is received by the tax year of the setter returns the date on which the contract is closed, will be implemented or will lapse. If the sales option on the basis of the implementation of the stock option agreement, the issuer to buy the underlying to which the option, subject to the cost of the acquired property for tax purposes, it is considered an amount equal to the purchase price of the underlying asset, less the premium. (14.12.2012/776)
The option of the holder of the option premium paid by the drawer is the tax year the deductible, the date on which the option contract is closed, will be implemented or will lapse. If the call option holder take the option to obtain the underlying asset, the cost of the property shall be deemed to comply with the agreement, which is equivalent to the amount of the underlying asset to the acquisition price plus the premium paid.
The provisions of this section shall apply, subject to article 5, from 8 to 10 and 13 of article 8 (2) (a) of paragraph 1 and 2 (c) and (e) in section 17, or as otherwise provided in article 27. (30 December 2008/1077) section 27 (e) (30 December 2008/1077)


Section 5 of the 8 to 10 and 13, as well as article 8, paragraph 1, sub-paragraph 2 (a) and 2 (c) and 17 of the financial instruments and investments referred to in the sales increases are its tax year taxable income and decreases the cost of the deductible, the tax year during which they are recorded in the profit and loss account as income and expenses. The above mentioned financial instruments and investments for tax purposes as the original acquisition cost is the property without erasing the cost plus and minus the tax should be recognised as income or expense referred to in luetuilla.


Article 27 (f) (30 December 2008/1077) section 18 (3) of the number of votes referred to paid is deductible by you on the basis of the employment relationship in the tax year in which the shares are to be issued or will be issued.
Chapter 2 Exchange or investment assets amortisation in accordance with § 28 (28.12.1978/1090) cost of inventories is its tax year to run on the date on which the replacement property is transferred, consumed or lost. The taxable person shall at the end of the tax year of the inventory of the acquisition is that part of the fiscal year, however, the charge that exceeds the corresponding Exchange-at the end of the tax year for the purchase of the assets likely to be required at the time of the acquisition or disposal of a claim likely to be on the same price or a chapter 7 of the accounting Act, § 1, of the international accounting standards referred to net realisable value. (30 December 2008/1077)
If the amount of the long time of production of the the exacting read section 19 of the income tax year within the meaning of paragraph 2, the relevant part of the purchase price of the asset is deducted as an expense in the tax year. (30.12.1992/1539) 3 is repealed L:lla 30.12.1992/1539.



section 29 (23.12.1977/1001) the cost of the Investment property and article 6 referred to in paragraph 5 of the appreciation is its tax year to run on the date on which the investment assets have been disclosed or lost. At the end of the tax year of the assets of the acquisition cost and the increase in the value of the foregoing is that part of the fiscal year, however, the charge that exceeds the corresponding investment at the end of the tax year for the purchase of the assets likely to be required at the time of the acquisition or disposal of a claim likely to be on the same price. (30.12.1992/1539)
By way of derogation from paragraph 1, the cost of the investment of the assets of the building shall be deleted and the corresponding part of article 5 of the value of the increase referred to in paragraph 6, in the same way as a similar fixed assets, the cost of the building.
Chapter 3 section 30 of the amortisation of fixed assets of machinery, equipment and other Moveable assets the comparable expenditure shall be the subject of deletions in one batch.
The declining tax during the year, the deployment of movable assets and the sale of a fixed asset in the past deployment to take over the purchase amount minus the movable fixed assets fiscal year supply at prices obtained and other offsets. The calculation of the balance of expenditure shall be considered as the cost of the sale of movable fixed assets sale of fixed assets, expansion, also change, reform, and other similar perusparannusmenot, and, if the taxable person, the repair costs, major.
The amount of the depreciation for the fiscal year shall not be more than 25% of the spending the rest. (26.6.1998/473)
The calculation of the balance of expenditure without detracting from the left part of the movable fixed assets during the tax year of the transfer pricing and other consideration received is considered as taxable income in the tax year. In the event of a fire or any other incident of a contingency affecting the amount of the insurance compensation or other shall, however, continue to apply, what provides in article 43. (30.12.1992/1539), section 31 of the Lifts, the thermal centre of machinery and equipment, cookers, ice and frozen food cabinets, ventilation, and air conditioning equipment, antennas, and other commodities acquisition costs will be removed, as well as the transfer rates and other offsets should be recognised as income in the manner provided for in section 30 of the Act, even when the said goods are building materials.
National and local power line network of the power transmission lines will be removed as well as the supply from purchase prices and other offsets should be recognised as income in the manner provided for in section 30 of the Act. (13.2.1987/130) 32 section if he shows, that it follows from all of the articles 30 and 31, the fair value of the fixed assets referred to in is at the end of the tax year of the reduction in the value of the property, in the case of destruction, damage, or for any other reason less than declining, which has already been made in the fiscal year, will be spending the rest of to do that kind of additional depreciation, which lowers the cost balance at fair value.


33 section (26.6.1998/473) by way of derogation from section 30 of the Act provides, if the taxable person shall be deleted from the current acquisition cost of a fixed asset as a whole of furniture you in the tax year in which the property is put to use, if you use the property: 1) probable economic lifetime of which does not exceed three years; or 2 the cost of not more than EUR 850) (small).
(26 October 2001/898)
The period referred to in paragraph 2 above, the acquisition of the asset or the asset is held in small, if more than one property, plant and equipment together to form a solid, the use of the location of the goods of this kind. The tax year for small purchases can be reduced up to a total of EUR 2 500. (26 October 2001/898)
Professional transport, a taxable person if the cost of a used vehicle is removed from you during the tax year, the date on which the car is turned on, no more than 25%, over the next two fiscal years, a maximum of 20% and a maximum of 15% of the following tax years.
The supply of a service rendered by the lessons of the prices and other movable fixed assets with an acquisition cost has been reduced in the manner provided for in this article shall be counted as income in the tax year, the date on which they were received.


33 (a) section (30.12.1992/1539) by way of derogation from section 30 of the Act provides a non-direct business activities on the water the ship acquisition cost shall be reduced by a maximum of 10% of the vuotuisin exclusions.


the cost of the building and the construction of section 34 shall be deducted from the purchase price to be determined on the basis of the part of the deleting the deletions.
The amount of the depreciation for the fiscal year shall not exceed the following levels: 1) of 7% of the undepreciated residual value of the acquisition, if the building is a shop, warehouse, factory, workshop, economic, power station or other to be compared with the 4% of the undepreciated residual value building, 2) acquisition cost, if the building is residential, commercial or other building, to be compared with 20% of the fuel tank 3), acid tanks and any other metal or other material to unauthorised warehouse and other structures built of the undepreciated residual value of the acquisition cost Twenty per cent of timber, 4) or to the extent they have not built light structures for unauthorised material acquisition, as well as 5), 20% of a building or structure or part of a building or structure of the undepreciated residual value of the acquisition, which is used exclusively for business promotion in the field of research.
(30.12.1992/1539) 3 is repealed L:lla 30.12.1992/1539.



section 35, as referred to in article 30 and 31 the cost of fixed assets shall be deemed our property extension, change, reform, and other similar perusparannusmenot, and, if the taxable person, the repair costs, major.


36 section (19.12.1980/846) the cost of the protection of the population, a population equivalent to that part of the purchase price of the building, as well as to prevent any contamination of the atmospheric pollution of the waterways and the provision of equipment purchased, the cost of the machinery and other commodities, as well as the natural gas distribution network for the rising cost of natural gas piping shall be reduced by a maximum of 25% of the vuotuisin exclusions.


period of validity of the permit under section 37 of the patent and the rest of the intangible right to limited individually assignable, as well as the intangible right to a separately negotiable, whose period of validity is not limited to, the cost of removing one of the biggest vuotuisin exclusions, in 10 years, or by itself in the shorter of the taxable person the right to a probable during the useful life of the 38 section of gravel and sand quarry, mine site, stone, peat bog and the rest of the purchase price of a property will be removed for each fiscal year an amount equal to the portion of the ingredients used.


39 section other than the use of the property referred to above, such as railways, bridges, piers, dams and reservoirs in the acquisition cost shall be reduced by one of the largest during the useful life of the assets likely vuotuisin exclusions, or if this is 40 years, 40 years.


40 section if he proves that, as referred to in article 30 and 31 of the current fair value of the asset at the end of the year, the decrease in the value of the property is damage or for any other reason, the poistamatonta part of the lower cost of acquisition, the purchase price is to do that kind of depreciation, which lowers the cost of the acquisition of the undeleted at fair value, provided, however, that the use of the property referred to in section 36 of the acquisition cost may be more depreciation only damage to property or any other quasi-judicial reason.


41 section (29.12.1989/1339)


The supply of a work, as well as a fallen, anastetusta or for any other reason, a loss of more than 30 and 31 of the Decree from the current fixed assets received from the supply subject to rates and other offsets should be recognised as income and shall be deducted from the cost of the deductible without you in the tax year, the date on which the fixed asset has been disposed of or the loss of it is found, subject to article 43.


Article 42 (noon/717) If the taxable person proves that securities other than shares, or the rest of the advantages of the fixed asset as the fair value of the land at the end of the tax year is the cost of acquisition or on the basis of this provision, the cost of substantially reduced by depreciation in the past, the acquisition may make a depreciation, which lowers the cost of deleting the fair value.
The value of the land, the advantages of the use of the paper and the rest of the supply subject to taxation of the property prices and other offsets should be recognised as income and the purchase price or part of the deductible will be removed 6 (b) and subject to section 43, you in the tax year, the date on which the fixed asset has been handed over, destroyed or damaged. Article 6, paragraph 1, sub-paragraph 1 other than those owned by the community, referred to in paragraph 6 (b) of the cost of the allowance referred to in the shares so disposed of, section 6 (b) of subsection 4 to 6 in accordance with the provisions relating to the transfer of a loss deductible, when the shares have been disposed of or permanently lost.


43 section (30.12.1992/1539) if the property is destroyed or damaged in the event of a fire or other damage as a result of the transaction shall be deducted from the expenditure referred to in article 30, the calculation of the portion of the residue without detracting from the article 33 and 34, 36 and 39 sections from the current fixed assets obtained from insurance compensation or other consideration, except the part corresponding to the poistamatonta the cost of the acquisition, the tax year of the taxpayer during the tax year, or the next two years by the current management of the use of the property or premises of the acquisition of shares or assets in order for placing the expenditure (the current fixed assets reserves). (26.6.1998/473)
If the taxable person to hand over the management of a building or the premises of the toimitiloinaan used to justify the price of the shares shall be reduced by the cost of the donation received, except the part corresponding to the poistamatonta, the fiscal year of the taxpayer during the tax year, or the following two years, introduced the State of the building or the premises of the management shares of the acquisition cost or the expenditure arising from such premises, condition of placing (the reserves).
Reserves are formed at the insistence of the taxable person. A prerequisite for the formation of a payment, that the taxable person to continue business operations and is made in the financial accounts.
If the disposal price or other consideration, or any part of it is not within the meaning of paragraph 1 or 2, shall be read without reducing the amount, 20 per cent plus tax year taxable income, the reduction would be the latest by the time come to take place.
The tax administration may, upon application by the taxable person for specific reasons to extend the time limit referred to in paragraph 1 and 2, to a maximum of three years. If the disposal price or other consideration, or any part thereof has not been reduced, without deduction, within the extended time limit shall be counted against the amount of 40%, plus the left the tax year taxable income, the reduction would be the latest by the time come to take place. (11 June 2010/506)
The appeal and the decision referred to in paragraph 5 of the procedure provided for in the taxation Act (1558/1995) section 71 (e). (21.12.2012 read/879) section 44 (30.12.1992/1539), section 44 is repealed L:lla 30.12.1992/1539.


45 section, in order to participate in the business activities carried out by the taxable person is the other part of the purchase of fixed assets and use, this chapter applies is subject to similar provisions relating to the cost of the acquisition of fixed assets, provided, however, that if the operating time is limited, the acquisition cost will be depreciated over one of the largest vuotuisin exclusions.


Article 45 (a) (17.6.1988/562), referred to in the nuclear energy Act nuclear waste management costs shall be deducted from the taxable person, even when the issue is the cost of acquisition of fixed assets in the fiscal year concerned, on the date of the execution, you duty is born.
The Department of trade and industry to provide, at the request of the taxable person, the tax authority or whether the asset acquisition of nuclear waste management.
Chapter 4 Deductible provisions of section 46 (5.2.1993/152), the credit institution shall be entitled to deduct from the deposit Bank and credit loss provision in the fiscal year concerned, the amount of which is not more than 0.6% of the institution at the end of the tax year; for the fiscal year and the total number of loan-loss provisions in the past purkamattomien must not, however, exceed 5% of the tax department at the end of the year. If the deposit is revoked and the commercial bank law (1269/1990), the Savings Bank Act (1295/1990) or the share of the banking law (1271/1990), or if the credit institution is a financial activity under the law (1544/1991) transferred the loan-loss provisions in the past fiscal year and the reserve fund, the loan-loss reserves by purkamattomien must not exceed the maximum amount of the credit loss provisions referred to above, minus the reserve fund by means of a transfer. (30 December 2008/1077)
If a deposit in the Bank or a credit institution within the meaning of subparagraph (1), which is transferred to the reserves of the credit-loss provisions, is transferred to another Member of the same group during the tax year of the deposit to the Bank or credit institution, stating the amounts due on the amount of bad debt, which is at least equivalent to the claims against the deposit the amount of the transfer of the assets of the Bank or credit institution in the following financial statements, taking into account the amount of the transfer referred to above, the Reserve Fund and the deposit referred to in the taxation of banks and credit institutions, the calculation of the maximum amount of the transferred receivables for credit loss provision, as well as their claims in relation to the , which are the basis for bad debt claims against the Bank and the credit institution the following financial statements. The merger of credit institutions are deposit banks or deposit in a bank or credit institution of the merged reserve fund by the amount of the bad debt provisions at the same time, the maximum amount of loan loss reserves as a host of the Bank or credit institution for tax purposes as if it had been taken into account and the deposit in a bank or credit institution in the taxation of the merged entities.

3 – 4 articles repealed by L:lla 30 December 2008/573.

In the case of credit loss reserves or the amount of the transfer and the reserve fund exceeds the deductible credit loss provisions referred to in this article, shall be counted against the maximum amount of loan loss reserves exceeding the maximum amount of its tax year taxable income, the date on which the limit has been exceeded.

L:lla LiikepankkiL 1269/1990, repealed by the following: the law on commercial banks and other credit institutions 1501/2001, SäästöpankkiL 1270/1990 is repealed SäästöpankkiL:lla 1502/2001, OsuuspankkiL 1271/1990 is repealed L:lla 1504/2001, see (L) the share of banks and other credit institutions osuuskuntamuotoisista 423/2013, and RahoitustoimintaL 1544/1991 is repealed L:lla 1607/1993, see (L) credit institution 610/2014.



46 (a) section (30.12.1992/1539) Private and self-employed person as well as the Group and the associates of the estate, is the only natural persons or the estates of deceased persons, shall be entitled to deduct from the tax year in the action it has taken. For the fiscal year and the total number of assignments for the purkamattomien action in the past, however, must not exceed 30% of the account during the 12 months prior to the expiry of the period of repayment of the amount of wages subject to withholding tax. By way of derogation from the above, the group or the estate, which is connected to the entry into force of the provision in the tax year 1993 of siirtymävarauksen referred to in paragraph (e), is not allowed to make their own policy.
It's part of the action of the amount of the reserves, which exceed the maximum number of reservations as referred to in paragraph 1, shall be counted as taxable income of the tax year, the date on which the limit has been exceeded.
In the case of taxable persons to stop the business of business, if the group or the estate does not meet the conditions laid down in paragraph 1, if the community, or by the movement or the group to change the practice of the profession or to continue the business of the group, or by the estate of the income tax Act, within the meaning of article 24 of the Act in the form of a private limited company, activities reservations are attributed to the tax year taxable income, the date on which the operation is finished, or else in this change has taken place as referred to in sub-section.


Article 46 (b) (25.2.1983/222) by a taxable person, who is in charge of the nuclear waste management measures in the tax reduction for the year 1982, not their bottom line to the Ministry of trade and industry for the Atomic Energy Act (347/57) in accordance with article 4 and 5, to be determined by the total amount of the reservation for nuclear waste management. For the years 1983 to 1987, verotuksissa provided the taxable person shall be entitled to deduct from the tax for the year of the Ministry of trade and industry and, before them, for the difference between the provisions laid down by the nuclear waste management. In these years, however, the verotuksissa can be provided to reduce up to the following amounts: the maximum amount of the deduction of the tax year 1983 220 million marks 1984 220 "" 1985 240 "" 1986

260 "" 1987 250 "," Reduction requires, in addition, that the reservation has been made also in his books. (18.12.1987/1070) is repealed by L:lla 17.6.1988/562.


AtomienergiaL 356/1957 is repealed YdinenergiaL:lla 990/1987.



47 section (30.12.1992/1539) Construction, shipbuilding or the metal industry carrying on the taxpayer, that is, on the basis of the obligation of the guarantee undertaking, or equivalent, is responsible for the area in its building, a berth, on the road, or a comparable structure, cracks had on board an aircraft, a ship, with the maximum length of the hull at least 10 feet, or I am that an inherent defect of the machine unit, shall be entitled to deduct from the tax year the expected expenditure of donations as well as the corresponding asset warranty repairs warranty.
The expenditure in respect of which the corresponding guarantee is reduced under paragraph 1, is not deductible. It's part of the guarantee, which exceeds the amount of the expenditure incurred, warranty repairs shall be counted as taxable income in the tax year in which you the warranty period has expired.


48 section (18.4.1997/321) Transfers the liability for payment of compensation and insurance, as well as the quantities used shall be deemed to cover the pension liability for the tax year as an expense, according to the law, the date on which the transfer is made or the date on which the pension plan are covered.

2 this article is repealed L:lla 10.7.1998/511.



Article 48 (a) (10.7.1998/511) to the statutory pension insurance undertaking carrying on the activities of the insurance company shall be entitled to deduct from the reservation, to a maximum amount of pension insurance companies Act (354/1997) osittamattomaan referred to in section 14, in the transfer of responsibility for insurance.
The employee pensions Act (395/2006) carrying on in accordance with the Pension Fund shall be entitled to deduct from the reservation, to a maximum amount of Pension Fund Act (1774/1995) section 43 (2) of the additional insurance liability referred to in paragraph 3, the amount of the transfer. (8 December 2006/1124)
The employee's pension or retirement fund in accordance with the laws of the operator shall be entitled to deduct from the reservation, to a maximum amount of Insurance Fund Act (1164/1992) referred to in article 79 (2) of the additional insurance liability for the amount of the transfer. (8 December 2006/1124)
If making your exceeds 2 or (3) of the said law, the maximum amount of liability for the insurance referred to in the second consecutive fiscal year, part of the pension fund or pension fund is read from the latter tax year taxable income. The insurance company's taxable income is read from the latter tax year from making your excess, which is the quantity to be transferred to the pension insurance companies Act (354/1997) section 18 (1) of the supplementary insurance with stratified. (8 December 2006/1124) 49 section if he proves that the non-binding written agreements at a fixed rate in foreign currency should be recorded in a home or exchange of the property of the ordered, the price of goods referred to in the dead-letter-is at least 10% of the balance sheet date, in accordance with the Treaty, he has the right to reduce the price lower than the fiscal year as an expense in the progress that has been made compared to the order price the price of the invoice.
PART IV special provisions shall be deemed for the purposes of section 50 of this law, also in return for injury, insurance and any other kind of compensation.


section 51 (14.7.1989/661), the asset is transferred to the economic development of the source of income for the property from one species to another, follow these steps: 1) of current assets in the financial and the original cost of the acquisition or disposal price of the equivalent amount of the lower likelihood of it;
the acquisition cost of the investment of the assets of the original 2) and in article 5 of the appreciation amount referred to in paragraph 6, or the equivalent amount expressed in number of the transfer price of the lower likelihood of members, provided, however, that the investment of the assets of the building will be transferred to the cost of the acquisition and the corresponding article 5 referred to in paragraph 6, the amount of the tax increase in the value of deleting;
the acquisition cost of fixed assets for tax purposes 3) without removing the part from the corresponding amount; and 4) the law on credit institutions, Chapter 12, section 6: (1) the financial instruments held for trading referred to in the likelihood of a corresponding amount of the transfer price. (8.8.2014/645)

L:lla 645/2014 modified (4) entered into force on 15.8.2014. The previous wording is: 4) the law on credit institutions as referred to in paragraph 151 of the financial instruments held for trading the price of the equivalent amount expressed in number of likely extradition. (9 February 2007/147)
(on 20 December 2002/1160)
The business of the taxable person, since the input source to use timber of his forest into timber business value are not included as taxable income and subject to a go. According to the taxable income of the farm economy of the income tax Act, the cost of the timber from the forest to read one of the monetary values of timber carrier. (30.12.1992/1539), section 51 (a) (30.12.1992/1539) in the taxpayer's business income from its source to another input source concerning the financial, Exchange and investment property tax transfer price shall be considered as the original cost of the asset or the lower inventories, and the price of the acquisition cost of the disposal of a fixed asset to use for tax purposes without removing the part of the. The supply by a taxable person, on its own, however, displaced by his forest into timber price shall be considered as the fair value of the timber. How to enable the taxable person, the General organisation of the property provided for in section 51 (b).
The income of the taxpayer from a source of income from its source to the business activity the cost of acquisition of fixed assets shall be considered as displaced by the acquisition cost for tax purposes without removing the portion of the second income source, or the higher the supply price for the amount of the tax to be read. The taxable person of a qualifying holding in the business activities in which the cost of timber from the forest, it is considered fair value. The income of the taxpayer from a source on business income source, the cost of which shall be deemed the cost of forest, forest or lower inventories. (30 December 2008/1087)
The taxpayer cost of goods transferred by the yksityistaloudestaan business activities shall be considered an original acquisition cost or lower commodity inventories at the time of the transfer.


51 (b) section (20 December 1996/1109), since the taxable person move or go out of yksityistalouteensa Exchange or use of property or other assets, services or other benefits or rights shall be deemed to transfer to the price of the underlying asset or the amount of the original cost of the equivalent or lower inventories.
Invest in property, or the rights of a shareholder to join the group, it is considered a contributor to the price for the supply of the property or the right to taxation of inventories at the time of the investment. Group for tax purposes shall be considered as the cost of the property or the right to the same number.
The identity of the group as a shareholder takes the property, building, structure, the price of a security or law shall be deemed to transfer assets or judicial inventories. The rest of the grouping of the supply of the service or benefit of the property, the price shall be considered as the original acquisition cost or lower inventories. The cost of the Group's shareholder for tax purposes shall be considered as a group for tax purposes the amount of the transfer price for the read.


51 (c) of section (22 December 2005/1146) of the Company with regard to the changes in the shape of the income tax Act, section 24 and 28 of the action changes.


section 51 (d) (20 December 1996/1109) Erupting, investment for tax purposes, the community, and the disposal of a fixed asset for the fixed asset as well as the rest of the price shall be considered as the property likely out fare. The company's reversal of the open and limited partnership for tax purposes shall be considered as assets, the price of the underlying asset and the number of the release, which yksityiskäyttöönotossa shall be deemed to section 51 (b) the disposal price.
The cost of the acquisition of shares in the company there is no reversal of the 6 of the community as referred to in paragraph 1 for the reversal of the company's partner in a certified expenditure and purkautuvasta of the company derived from the share part of the cost of supply of taxable income, if the shares are in the 6 (b) the allowance referred to in paragraph 1 of the article, there are no shares. The cost of the acquisition of shares in the company there is no reversal of the deductible on the excess in respect of the share of either, in the event that the community has been owned by the shares of the company immediately before the winding up of the reversal of the less than one year, or extracting the company has 6 (b) of the types of company listed in article (6). (noon/717) 51 (e) of section (on/926) If the permanent establishment of the foreign community in Finland, the assets included property ceases to actually join this permanent establishment, the supply price for the amount of the assets likely to be read in a permanent establishment as taxable income.


Article 52 (on 22 December 2005/1137)


Hereinafter referred to as the 52 (a) – (f) in section 52 of the existing provisions apply to the distribution of the merging companies, domestic companies, business transfer and the exchange of shares. Section 52 of the laws of the a-52 (e) shall apply, in addition to other income tax referred to in article 3 of the merger, the Division of public limited liability companies and the business transfer. It, as provided for in the stock of the company, the shares of the share capital and shareholders, in this case, the change applies to the community, the proportion of the share capital corresponding to the capital of the community, and the community partners or members. In addition to the domestic business merger provisions applicable to associations of the merging companies. It, as provided for in the stock of the company, share and shareholders, is in this case, the group, the Group and the Group's shareholders.
Section 52 of the laws of the a-52 (f) shall apply subject to the restrictions as set forth below, even when a merger, Division or exchange of shares, the transfer of the business of the different system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares, as well as the Statute for a European company (SE) or European cooperative society (SCE) and to the transfer of the registered office of the common system of taxation applicable between the Member States of Council Directive 90/434/EEC, referred to in paragraph (a) of article 3 of the communities who are liable to pay Community tax. The company shall be deemed to be the Member State where it has its head office in a Member State according to the law of that State and not considered to be a Member State of the European Union and a third country, in accordance with the agreement to avoid double taxation between the outside of the Union.


Article 52 (a) (29 December 2006/1424) by means of a merger means the arrangement whereby: 1), one or more of the limited liability company (the company being acquired) are wound up without going into liquidation and transfer all their assets and liabilities to another company (the acquiring company) and in which the acquiring company shareholders will receive the consideration for the shares of the acquiring company, in proportion to the number of new shares issued by the company; the consideration must be the money, up to a maximum of 10% of the total consideration for the shares to be issued corresponding to the nominal value or, in the absence of the contribution paid for the shares, the share capital; or (30 December 2008/1077) 2) by the company being acquired are wound up without going into liquidation and transfer all their assets and liabilities to the acquiring company holding all the shares representing the share capital of the acquiring company, or that kind of the company's wholly-owned limited company.


Article 52 (b) (29.12.1995/1733) reversal of the company being acquired shall not be considered for tax purposes. The taxation of the company being acquired, without deduction of acquisition costs and other deductible expenses shall be reduced by the host company for tax purposes in the same way as they would be deducted for tax purposes of the acquiring company. The event of the merger of the companies profit is not taxable income and loss deductible cost.
The acquiring company shall be entitled to deduct from its tax year for tax purposes, during which a merger has taken place, the case of a merger, acquisition, and other fixed assets transferred to the pitkävaikutteisista in the form of not more than the amount of the expenditure, which corresponds to the fiscal year for tax purposes in the tax year of the acquiring company enimmäispoistoa, less the amount of the depreciation to be approved. In the context of the merger, moved into reservations and siirtyneisiin resources as referred to in article 5 (a) of the effects of adjustment items shall be counted as taxable income in the same way as they would be viewed as taxable income for tax purposes of the company being acquired.
Separate taxable persons in the company itself and the host until the merger has taken effect.
The exchange of the shares of the acquiring company to a shareholder for tax purposes is not considered as a supply of shares in the acquiring company's shares. The cost of the shares received as consideration for the draft terms of merger shall be counted against the merged company's shares, the cost of the acquisition. To the extent that the consideration for the merger, the merger is considered to be a supply of the shares of the money.


Article 52 (c) (29 December 2006/1424) contours the arrangement referred to in paragraphs 1 and 2, where a company being divided shareholders will receive the consideration for the shares issued by the company in proportion to the number of new shares for each of the host or its own shares held by the company; the consideration must be the money, up to a maximum of 10% of the nominal value of the shares to be issued as consideration for the shares of the company or, in the absence of a corresponding share of the paid share capital and where: 1) a limited liability company be cancelled without going into liquidation, with all of its assets and liabilities to two or more of the stock company (kokonaisjakautuminen); or 2) limited liability company without going into liquidation and transfer, without that it will discharge, one or more of the business alone, as such, to one or more of the limited company and leave at least one business entity computes any company (osittaisjakautuminen).
(30 December 2008/1077)
The business entity shall mean the company's portion of all of the assets and liabilities, which are administratively independent activities or make up an entity capable of functioning by its own means.
The distribution of the article 52 (b) of the merger. As provided for the merging of the company and its shareholders, the company and its shareholders shall apply to shared, and what provides, in respect of the company and its shareholders, shall apply to the host companies and their shareholders.
Deducted for tax purposes of the company being divided, on a certain activity, are transferred to the acquiring company, which transferred the operation of the reservation is made. Kokonaisjakautumisessa other provisions are transferred to the recipient companies in proportion to the net assets of the company being divided moves to the host companies. Partial Division other provisions are transferred to the jakautuvalle company and the acquiring company to the same extent as the net assets of the company being divided is divided into these companies. The purposes of the valuation of the net assets of the company's assets for tax purposes Act (11/2005) of Chapter 2 of the net assets at the date of the draft terms of the meaning.
The cost of the acquisition of shares in the acquiring company shall be considered a part of the purchase price of the shares in the company being divided, which corresponds to the part of the record of the acquiring company, the net assets of the company being divided. The cost of acquisition of the shares in the company shall be considered as partial Division divided it as a part of the purchase price of the shares of the company being divided, which corresponds to the part of the net assets of the company being divided the left overs. If, however, it is clear that the companies receiving the moving nettovarallisuuksien or kokonaisjakautumisessa jakautuvalle the company to fall short of the partial Division and the acquiring company to enter the net assets ratio essentially differs from the relationship between the fair value of the shares of these companies, the cost-sharing on the basis of the relationship between the fair value of the shares.


Article 52 (d) (29.12.1995/1733) the business migration refers to the arrangement, in which the limited liability company (the transferring company) to dispose of either all or one or more of the business assets of the funds, in other words, their issues are debts and the activities under the action of the effects of a reservation, which even in the continuing limited company (the acquiring company), gaining in Exchange for new shares issued by the receiving company or any of its own shares held by the. (30 December 2008/1077)
The taxation of the transferring company shall be read subject to the disposal of the transferred property tax to the price of the property for tax purposes without removing the part of the purchase price. (30 December 2008/1077)
The taxation of the acquiring company shall be read subject to the cost amount of the property transferred to the equivalent as is in accordance with paragraph 2, read the transferring company as taxable supply. In the context of the business transfer moved to other deductible expenses for tax purposes of the acquiring company shall be deducted from the acquisition cost in the same way as they would be deducted for tax purposes of the transferring company. Siirtyneisiin funds referred to in article 5 (a) adjustments and siirtyneeseen activities are making of the acquiring company for tax purposes are to be taxable as income in the same way as they would be viewed as income for tax purposes of the transferring company.
The cost of the shares received in Exchange for the tax shall be read subject to the tax, without deduction of the amount of the transferred funds, minus the amount of the debt and provisions forfeited.


Article 52 (e) (29.12.1995/1733) 52 (b) – (d) of article 52 of the merging, the taxation of the transferring company, the split or shall also apply where the receiving company is resident in another Member State of the European Union, the company, if the funds are transferred to the acquiring company in Finland to accede to a permanent establishment.
To the extent that the assets within the meaning of subparagraph (1) are not, in fact, join the Finland a permanent establishment, or they will stop, in fact, take the exit to this permanent establishment of inventories shall be counted as taxable income. Permanent establishment moved from making the tax year are to be counted as income to the date on which the fixed place of business shall cease, if the rest of the law provides otherwise.

If the assets and liabilities of the transferred to the domestic community to another Member State of the European Union to a permanent establishment of the inventories, as well as the result of reduced taxation of a permanent establishment of the transferring company making are to be taxable income. This results in Finland, the tax shall be reduced by the tax credit that the same results would have been without a fixed place of business in the State under section 52 the provisions of that directive.
Where the assets transferred in a merger, a division or a business in connection with the transfer of the resident company in another Member State of the European Union in Finland, through a permanent establishment consists of in second or third in a European Union Member State residing in the second of the company's fixed place of business a permanent establishment of the target, this reservation shall be counted as taxable income in the same way as they would be viewed as income, if the transactions would not have happened. (as at 29 December 2006/1424) section 52 (f) (29.12.1995/1733) of the Stock Exchange means the arrangement whereby a company acquires a holding in a company's shares that it owned shares, more than half of the total number of voting rights of another company, or, if the limited-liability company already has more than half of the voting power of the company's shares, the acquisition adds to this and to give to the shareholders of the company in return for the second circulation of the laskemiaan new shares or the possession of its own shares. The consideration must be the money, however, is not more than 10% of the nominal value of the shares issued as consideration for the shares of the corresponding contribution paid or, in the absence of the share capital. (30 December 2008/1077)
Shares of the consent of the shareholder for tax purposes in the stock exchange which result from the profit shall not be considered taxable income and subject to a loss. In Exchange for the purchase of shares received for tax purposes the cost is the acquisition cost of the shares without removing the part. To the extent that the consideration is money, the stock exchange is considered the taxable supply. (11.5/218)
If the stock in Exchange for shares received as a natural person in the Finnish legislation or an agreement to avoid double taxation, the ECB assumes that moves in a State other than a member of a State, members of the European economic area before five years have passed since the end of the tax year in which the stock exchange has taken place, which would have been taxable income, if it would not have been applied, are attributed to the tax year income, the date on which the person moves to a place other than the State of the European economic area, the ECB assumes. The same applies to a situation in which a natural person is the second stock exchange in the European economic area, then shifted to the States, the ECB assumes that State's domestic law and the person, or the State, according to the agreement to avoid double taxation between moves, the ECB assumes in a State other than a member of a State, members of the European economic area before five years have passed since the end of the tax year in which the stock exchange has taken place. (11.5/218)
If a natural person to dispose of the stock in Exchange for shares received while living in another State of the European economic area, and the surrender shall take place before five years have passed since the end of the tax year in which the stock exchange has taken place, the number of those released shareholding, which would have been taxable, if the stock exchange would not be applied, are attributed to the date on which the consideration for the shares as income for the tax year, the handover took place. (11.5/218) section 52 (g) (22 December 2005/11) for the purposes of this Act the transfer of the registered office of an SE or an SCE, with the transaction to transfer its registered office from one Member State to another Member State without having to be cancelled or to form a new legal entity.
In which it has its registered office in Finland who has transferred to another Member State, the taxation of the SE or of the SCE, without deduction of acquisition costs and other expenses will be reduced, to the extent that they are, in fact, to join Finland in a permanent establishment, in the same way as they would have been reduced, if the registered office is to be moved. Permanent establishment on reservations and the adjustments shall be counted as taxable income in the same way as they would be viewed as income, if the home is to be moved. The taxation of a permanent establishment shall be reduced by the SE or of the SCE, without deduction of losses in previous years, and will be read in favor of the tax credits in the same way as they would have been reduced or read, if not it should be moved.
To the extent that the registered office of the SE or of the SCE that transfers resources and assignments are not, in fact, to join, or they will stop, in fact, a permanent establishment of a company in Finland on the interface, section 52 shall apply with respect to (e) and (3).
The fiscal year for tax purposes, during which an SE or an SCE has transferred its registered office to another Member State, the determination of the community and the seat of the permanent establishment provides for Finland whose tax separately. Registered office of an SE or an SCE which transmitted the tax year ends on the date on which the community is registered in the register of the new home State. A permanent establishment of the purchase price of the asset and to join the leftover from other expenditure will be in the form of pitkävaikutteisista to reduce the maximum volume, which corresponds to the enimmäispoistoa the tax year minus tax in the tax year in which it has its registered office in the community which transmitted the same property by the amount of depreciation to be approved.
In which it has its registered office in another Member State which transmitted the data for tax purposes of the SE or of the SCE to Finland in Finland, the cost of funds shall be considered as a part of their purchase price without deleting in the State from which the registered office was transferred. If the law of the State in which the registered office was transferred to the inventories of funds is viewed as taxable income, the cost of the assets shall be deemed forfeited assets inventories.


Article 52 (h) (22 December 2005/1137) 52 and 52 (a) – (g) in section 52 of the existing provisions do not apply, if it is obvious that the arrangements for the exclusive or as one of its principal objectives tax evasion or tax avoidance is not.


53 section (30.12.1992/1539) where the properties of a particular type, used exclusively or mainly for the purposes to promote business activity, directly or indirectly, such as a factory, workshop, business or administrative purposes, or for the staff housing-or sosiaalitarkoituksiin, the property belongs to the business income source.
What provides, also applies to other asset as a property, which is used exclusively or principally in the course of trade. Article 54 (21.12.2000/1168), the taxable person shall be entitled, as provided for above, the share of the tax for the year, as well as to reduce the gain on it receives more Exchange and investment cost of fixed assets and provisions expenses only if the corresponding entries are made in the ledger. (29.12.1976/1094)
In the form, as well as for the purposes of sections 25 and 26 of the expenses the taxpayer may not deduct more than what he has in the past fiscal year and their books. (11.12.1981/859) section 55 (21.12.2000/1168) Private or self-employed person shall, in addition to what is provided for by article 7, to reduce: 1) of the income tax Act, the tax administration under article 73 adopted by the maximum amount of the money received from the tax free day traveling more and increased the difference between the cost of living caused by traveling more; and 2) according to the above decision of the tax administration of the calculated tax free mileage and movement-and a professional person for private funds of the car from the difference between the expenditure incurred by the operation of the business trip.
(14.12.2012/789)
On a business trip, you are referring to the distance of the movement and as a self-employed person temporarily is doing business outside their area of activity of the legitimate interests of the rightholder. To make the reduction shall apply mutatis mutandis to the tax administration of the income tax Act, section 73 of the decision issued by the criteria under paragraph 2. (11 June 2010/506)
The deduction provided for in paragraph 1 shall be conditional on the logbook or other reliable clarification of the use of the car and business-related travel.

4 this article is repealed by L:lla 30.12.2013/1250 1.1.2014, which came into force. The previous wording: the calculation of the amount of the Deduction must be taken into account under section 73 of the income tax Act, the tax paid on the basis of the free mileage allowance and the farm economy of the income tax Act (543/1967) the reduction referred to in article 10 (e).



56 section (30.12.2013/12) the employer shall, in addition, provides in article 7, paragraph 4 of this article to reduce the defendant's cooperation in enterprises, the law on the reduction of education (334/2007) in section 16, or the development of the professional skills of the economically supported amending the law (11/13) the training referred to in paragraph 3 of the plan, which has been working in the trade, based on the employee's education, if: 1) training will last for a continuous period of at least one hour;

2) that the employer contributes toward the employee's salary for the period of education; the cost of the employee's salary and 3) is not granted to public labour and business in the fiscal year concerned service (916/2012) referred to in article 1 of Chapter 7 of the salary support.
The amount of the reduction shall be calculated in such a way that the training of employees in the company, the average day salary multiplied by the number of days of training, and training in respect of which VAT is deductible from the income is divided by 2.
The average daily wage shall be obtained by dividing the financing of unemployment benefits (555/1998), in accordance with article 19 (a) the employer's unemployment insurance payroll tax year the payment is based on the fiscal year by the average number of employees and the quotient thus obtained's 200. If the length of the tax year is different from the 12 to the divisor to be used, shall be related to the above mentioned number the length of the tax year.
Training day is considered to be the date on which the duration of the education and training of at least six hours. Training day may also consist of a number of training or training period, with a total duration of at least six hours during the tax year. A reduction in the tax year the education entitles a maximum of three training days per employee.
The employer shall draw up a written report of the calculation of the deductible proportion of training and training laid down in paragraph 1 to 4 of the fulfilment of the conditions of the reduction. Report on the fulfilment of the conditions of the deductible proportion shall be drawn up of training per worker.
It is not, however, the right to education to a reduction of the income tax Act, as referred to in articles 20 and 21 of the community, within the meaning of article 21 (a) of the University, within the meaning of article 21 (b), ammattikorkeakouluosakeyhtiöllä and the associations and foundations. (24.4.2015/456)

L:lla 456/2015 modified 6 article entered into force 1.5.2015. The previous wording: it is not, however, the right to Education to a reduction of the income tax Act (1535/1992), as referred to in articles 20 and 21 of the community, as referred to in article 21 (a) in college and not to associations and foundations.

Article L:lla Regulation (EC) no 1258/13 Added 56 1.1.2014 came into force. The previous wording: article 56 (30.12.1992/1539), section 56 is repealed L:lla 30.12.1992/1539.


the provisions of article 57 of this law shall not apply to kunnallisveroon, in the province of the Åland Islands.
If the åland legislation provides the necessary provisions, the law may be established by regulation provide that, in the case referred to in subparagraph (1) shall enter into force also for tax purposes. The regulation will be given in this case, the necessary transitional measures.


more detailed provisions on the implementation of this law, article 58 and, where necessary, shall be adopted for the application of the regulation.
(V) the PART of the date of entry into force and transitional provisions article 59 of this law shall enter into force on 1 January 1969 and it shall apply for the first time in fiscal year submitted to the tax, which, after the entry into force of this law, first of all to an end.


by way of derogation from article 60, paragraph 2 of article 18 is provided, to reduce the tax for the years of interest payments on the pinned velkain 1969-1972 kunnallisverotuksissa, provided for the year 1969 10 000 in excess of 20% of the marks and, dating back to the 1970 20 000 in excess of 20% of the marks and, dating back to 1971 30 000 in excess of 20% of the marks and the and the year 1972 40 000 in excess of 20% of the marks and the.


61 section (30.12.1992/1539), subject to a Community tax shall be considered as expenditure of the parties during the period from 31 December 1988 in the register of notified body 1.1.1969 to the stock of the company or the members of the cooperative's shareholders, or a share of the capital stock or peritylle or, during the register the notified savings bank or Credit Union for the management of an investment, or, during the register marked, or a share of the capital stock-or-generated waste that has maksulliselle extension, or for the registration of the Fund investment or payment for the subsequent year, and five years for distribution to the agreed dividend or share capital, or the amount of interest for investing in mutual funds However, the tax year, one of more than 20% of the shares or shares in the public limited company or a cooperative share capital paid-in shares or in the share of the Bank or savings bank or paid for fund investment. If the share capital or of a new share-or additional fund for an investment, it has been decided to pay a higher dividend or interest rate than the rest of the share capital or stock or more fund investment and distribution may be presumed in order to avoid taxation, subject to a minimum, it is considered half of the cost of the dividend or dividend or interest rate under use.


Article 61 (a) (12 November 1993/934) section 61 (a) repealed by L:lla 12 November 1993/934.


Article 62, which prior to the entry into force of this law, the provisions would have been applied in fiscal year of 1969 but which, according to this law would be the 1968 returns, shall be considered as income in the tax year, 1969, unless it has been previously taxed. The expenditure, which, before the entry into force of this law in accordance with the provisions in force would have been deductible in the income tax year, 1969, but that according to this law would have been tax the tax year shall be deemed to run from the 1968, 1969 as an expense unless it is in the past.
Before the entry into force of this law, without deduction of the current use of the born again on the acquisition of property for the debts incurred by the ladies and the index and exchange losses can be reduced prior to the entry into force of this law, in accordance with the provisions in force or one of the most vuotuisin exclusions, to 5 years from the date of entry into force of this law.
Monetary or insurance institution, which is a constant adjustment of the interest or other income of the lot you during the tax year, the date on which it is carried out in cash, is entitled to move on to the provisions of this law to require the gradual recognition of the entry into force of this law, including the 5 per year.


63 section (13.2.1987/130) Before the entry into force of this law, section 31, introduced as referred to in sub-section 1, the cost of purchase of goods will be removed and, if the transfer prices should be recognised as income of the taxpayer derived from the cost of the building and the building supply prices obtained by the candidates, as required by the provisions relating to the and the.


If the taxable person has previously valued the 64 stocked up with this law or required by the provisions relating to the investment asset value at a lower value, it may be that some of the provisions of this law following the entry into force of the reserve of the purkautuvasta, which is equivalent to a taxable person at the end of the tax year of 1968 was an inventory of all 28 or section 29 of the reversals of the tax year to the full extent of the reduction in total acquisition costs to tasks, and without prejudice to the difference between the value of the inventory fiscal year 1968, moved to a separate fund for the development of the business. If the taxable person shall at the end of the tax year in 1965 to have inventory in all of the above by the reduction in the total number of reduced acquisition costs and the difference between the value of the said inventory fiscal year 1965, multiplied by 1.3 would be less than the tax calculated on the basis of the difference between the corresponding to the value of a 1968 korottamattomana, however, may be a Fund for the development of the business to move no more than this amount. For the purposes of this subsection shall be counted against the warehouse inventories and investment assets.
The taxable person shall be entitled to cover business development fund that is already in the current, a taxable person, or of the new fixed asset acquisition cost or credit them to the business development fund, or part of it, as well as the right to move freely in the equity capital of the Fund for the development of the tax, which is equivalent to a taxable person by the tax from 1968 to 1975, buildings, structures, machinery, equipment and other fixed assets acquisition costs compare to them, in the event of such an investment can be considered, depending on the number of the Ministry of finance, more specifically, to promote the economic growth , to increase the international competitiveness of the or to improve the employment situation. A taxable person must be at least one-fourth of the business development fund no later than 7 years, and the rest of the development fund within 10 years from the date of entry into force of this law. It's part of the business development fund, which is not used in the manner provided for in this subsection, shall be read subject to the income tax, the tax year of the date on which the Development Fund would have been used in a manner not later than the above said. (30 August/889)
Business Development Fund covered the cost of the asset, or part of the cost of acquisition is not deductible.
If the taxpayer raises the amount that has been transferred to the Fund for the development of all or part of the equity share capital, in this case, the book is not to be carried out on the stock stamp tax.


65 if the money of the social insurance institution, insurance and credit loss reserves of more than 6 per cent of the institution at the end of the fiscal year the total number of receivables, in 1968, the excess of the loan loss reserve to be dismantled, in accordance with what is laid down in article 64.


66 section


If the taxpayer is at the end of the tax year, 1968 read a book binding agreements at a fixed price that have been ordered, delivered and underestimated its liabilities they may be part of following the entry into force of the provisions of this law purkautuvasta, which corresponds to the binding by written contracts for a fixed price of your home or in a foreign currency and currency should be recorded in section 49 of the goods ordered were not delivered to those allowed by the reduction in the prices of other tax warehouse reduced the order number of the total number of goods ordered delivered order price and the so-called State of the goods at the end of the fiscal year 1968 by toimittamattomilla to have been the difference between the inventory value referred to in article 64, to move the business development fund. At the end of the tax year, if the taxable person were undeliverable goods ordered in 1965 order price total and the tax year of the said goods to the value of the above in this paragraph, in 1965 the difference referred to in the inventory multiplied by 1.3 would be less than the value of the difference between the tax calculated on the basis of the 1968 korottamattomana, however, may be a Fund for the development of the business to move no more than this amount.


under section 64, 65 and 67 of the above in section 66, unless the taxable person referred to in the calculations shall be carried out have not been closed in 1965, mainly for the previous fiscal year, as well as, unless the taxable person shall have been in 1968, together with the fiscal year, mainly on the basis of the following tax year.


section 68 of the State tax laws regulated by a decision of the Council of the higher value allocated to the regular deductions will be made for each asset individually.
If the State and the values of fixed assets kunnallisverotuksessa without deleting the other than the value of the reductions referred to in subparagraph (1), due to the entry into force of this law, are different from the others, it is considered one of these values, the lower the cost of this law in accordance with the laws of the poistamattomaksi and the depreciation is made of, as well as the State for tax purposes that kunnallisverotuksessa. The tax, which the value has been greater, without reducing the cost of sales and poistamattomaksi undeleted contributed a lot to the difference between separately as the biggest vuotuisin exclusions, to 5 years from the date of entry into force of this law.

The change of the date of entry into force and the application of the acts: 30 August/889:18.6.1971/525: this law shall apply for the first time in the taxation year 1971.




29.12.1976/1094: this law shall apply for the first time in the year 1977, for tax purposes, however, so that section 6 of the law shall apply for the first time to the proportion of capital, interest, dividends, or that the community has received on 1 January 1977 for the period of the tax year or in the future, and that of article 52 of the law, as modified, shall apply to mergers, which the consent was obtained not earlier than 1 January 1977 for the period fiscal year or later , as well as that paragraph 54 shall apply, as modified for the first time in 1978 for tax purposes.




23.12.1977/1001: this law shall apply for the first time in 1978 for tax purposes. Section 18 of the Act is, however, subject to paragraph 4 of the present form of the dividends and the capital provided for interest rates, which the community share between 1977 and 1980 for the account.




3.11.1978/821: this law shall apply for the first time in 1978 for tax purposes. Paragraph 4 of article 18 of the law shall apply to the share of the Bank, however, the savings bank, and between 1978 and 1980 for the interest rates paid by the supplementary fund investments in such a way that the State interest is deductible for tax purposes 60% ', which has been reduced to 6 free dividends and interest referred to in paragraph 5.




28.12.1978/1090: this law shall apply for the first time in the year 1979 for tax purposes, provided, however, that the action referred to in paragraph 46 (a) to make a booking for this already in the tax, which dates back to 1978, the amount of that reserve shall not be more than 2% of the account during the 12 months prior to the expiry of the period of repayment of the amount of wages subject to withholding tax. For the years 1979 to 81 the total number of assignments to be verotuksissa be delivered action dating back to 1979, up to 4, dating back to the 1980s, no more than 6 and not more than 8% of the corresponding wages dating back to 1981. In the 1978 tax can be deductible, even if the corresponding booking for this action will be made in the accounts of the taxable person.




19.12.1980/846: this law shall apply for the first time in the year 1981. Paragraph 4 of article 18 of the law shall be applied on a provisional basis in the form of the community laid down by law in 1981 for which accounts have been closed, as well as the share of capital, dividends and interest paid by the Supplementary Fund for the period of the investment ' interest rates.




11.12.1981/859: this law shall enter into force on 1 January 1982. It shall apply for the first time in the taxation year 1982, provided, however, that article 54 shall apply, as modified for the first time in the taxation year 1984.
THEY'RE 165/81, vvvk. bet. 67/81, svk. Mrs. 137/81 30.4.1982/302: this law shall enter into force on 1 June 1982. It shall apply for the first time in the taxation year 1982.
THEY 141/81, vvvk. bet. 9/82, svk. Mrs. 21.1.1983/26/82 71: this law shall enter into force on 1 February 1983. It shall apply for the first time in the taxation year 1984.
THEY 251/82, vvvk. bet. 107/82, svk. Mrs. 239 25.2.1983/222/82: this law shall enter into force on 1 April 1983. It shall apply for the first time in the taxation year 1982.
THEY 273/82, vvvk. bet. 120/83, svk. Mrs. 279/83 4.11.1983/825: this law shall enter into force on 1 January 1984. It shall apply for the first time in the taxation year 1984.
THEY'RE 76/83, vvvk., miet. 26/83, svk. Mrs. 45/83 20.12.1985/1038: this law shall enter into force on 1 January 1986. It shall apply for the first time in the taxation year of the entry into force of the laws, however, so that the donations, which have occurred prior to the entry into force of this law, shall be applied prior to the entry into force of this law, the provisions in force.
THEY vvvk 116/85. Mrs. 88/85, svk. Mrs. 187/85 31.12.1985/1112: this law shall enter into force on 1 January 1986. It shall apply for the first time in the year 1986, for tax purposes, however, so that in the tax policy dating back to 1986, the total number of assignments shall not exceed 25% of the account during the 12 months prior to the expiry of the period of repayment of the amount of wages subject to withholding tax.
For the years 1986 to 1988, verotuksissa provided the taxable person shall be entitled to under article 28 to read as an expense equal to the number of the preceding tax year, however, the land so that the amount of the charge does not exceed the in force prior to the entry into force of this law relative to the maximum levels.
THEY'RE 120/85, vvvk. bet. 85/85, svk. Mrs. 184/85 21.11.1986/819: this law shall enter into force on 1 December 1986 and it shall apply for the first time in the year 1986, for tax purposes.
THEY'RE 88/86, vvvk. bet. 39/86, svk. Mrs. 101/86 21.11.1986/824: this law shall enter into force on 1 January 1987. It shall apply for the first time in the taxation year 1987.
THEY'RE vvvk. 84/86, Mrs. 49/86, svk. Mrs. 12.12.1986/86/110, 901: this law shall enter into force on 1 January 1987. It shall apply for the first time in the taxation year 1987. Paragraph 4 of article 18 of the law shall be applied on a provisional basis in the form laid down in Community law between 1987 and 1988 for dividends and interest, as well as sustained periods the share of the capital paid by the supplementary fund investment interest rates.
Vvvk. 116/86, THEY bet. 63/86, svk. Mrs. 139/86 13.2.1987/130: this law shall enter into force on 1 March 1987. It shall apply for the first time in the year 1986, for tax purposes. Law in accordance with article 31 of the removal of the power transmission line, the cost is reduced prior to the entry into force of this law, the taxation of income from business activities in accordance with article 39 of the law, however, may be contained in the 1986 tax shall not exceed 15 per cent.
THEY 232/86, vvvk. bet. 95/86, svk. Mrs. 219/86 18.12.1987/1070: this law shall enter into force on 1 January 1988.
THEY 172/87, vvvk. bet. 57/87, svk. Mrs. 134/87 17.6.1988/562: this law shall enter into force on 1 July 1988. It shall apply for the first time in the taxation year 1988.
By way of derogation from article 27 (b) is provided for, shall be deducted from the payment paid in 1988 for the same tax year, the nuclear waste management as an expense. For the years 1983 to 1987, the result of a security breach verotuksissa reduced the nuclear waste in the taxation year 1988 shall enter on the booking.
THEY'RE 32/88, vvvk. bet. 17/88, svk. Mrs. 50/88





29.12.1988 1233: this law shall enter into force on 1 January 1990, and in 1990, it shall apply for tax purposes.
In the year 1990, the tax does not apply to the income tax law of 24 June 1968 (360/68) in article 6, paragraph 5, 2 and 3, article 18, paragraph 4, and article 61. Article 6 of the said law, the first subparagraph of paragraph 5, 2 and 3 as well as article 61 shall apply to dividends and interest received, however, the meaning of which is divided into before 1990 for which accounts have been closed.
THEY'RE 112/88, svk. Mrs. 206/88, vvvk. bet. 84/88, vvvk. bet. 84A/88 29.12.1988/1248: this law shall enter into force on 1 January 1989. It shall apply from the year 1989 in taxation, except as set forth below.
In the year 1989 for tax purposes does not apply to the taxation of income article 6, paragraph 1, sub-paragraph 1 (b), as amended by the Act of 20 December 1985 (10/85).
In the year 1989 for tax purposes the taxable person shall be entitled to the first subparagraph of article 28, section 29, subsection 1 and under article 46 read as an expense equal to the amount of the previous tax year, pursuant to the same law, provided, however, that the amount of the charge does not exceed the in force prior to the entry into force of this law relative to the maximum levels.
Before the entry into force of this law, real estate and securities transactions that have occurred, and other donations are applied prior to the entry into force of this law.
Judgment of the landings, with notice of winding-up was for the purpose of registration prior to the entry into force of this law, as well as the draft terms of merger agreement of taxation applicable to mergers, which is the subject of an alert for the purposes of registration or, if such notice is not provided for, the consent of the merging companies is sought the Court or other authority prior to the entry into force of this law, shall be applied prior to the entry into force of this law, the provisions in force. If you open the company or limited partnership has been dissolved and its assets have been transferred to the company established under the operation to continue before this law existing in the manner provided for in article 52 (a) before 1 January 1989, the change is applied prior to the entry into force of this law, the provisions in force.
THEY'RE 110/88, svk. Mrs. 204/88, vvvk. bet. 82/88, vvvk. bet. 82A 14.7.1989/661/88: this law shall enter into force on 1 January 1990. It shall apply for the first time in the taxation year in the 1990s except as set forth below.
In the year 1990, for tax purposes the taxable person shall be entitled to under article 28 to read as an expense equal to the amount of the previous fiscal year, however, so that the amount of the charge does not exceed the maximum levels of taxation in force relative to the previous year.
In the year 1990, for tax purposes the taxable person shall be entitled, pursuant to the first subparagraph of article 46 read as an expense equal to the amount of the previous fiscal year, however, so that the amount of the charge does not exceed the maximum level of taxation in force on the relative of the previous year.
That occurred before 1 January 1989, real estate and securities transactions and other transfers shall apply to the provisions in force before that date.
If real estate and securities, stores and any other supplies of donor is income from business activities Tax Act, as amended by the Act of 20 December 1985 (10/85), article 6, paragraph 1, sub-paragraph 1 (b) the recipient of the supply, referred to in the said paragraph of the law before 1 January 1989, referred to the property still before 5 years have passed since his company, the amount of the donation will be added to the price of the taxed the yield of the donor, the veronlaiseksi, the interest generated by reading the man was under the said law shall be exempt from taxation and recovery of the man before the release to have been undeleted the difference between the cost of acquisition.
The draft terms of merger agreement, with the mergers of the communities is the subject of an alert for the purposes of registration or, if such notice is not provided for, the consent of the merging companies is sought the Court or other authority, before 1 January 1989, shall, before 1 January 1989. These provisions shall apply also to the reversal of the Community tax, if the notice of its winding-up was for the purpose of registration, before 1 January 1989.
If you open the company or limited partnership has been dissolved and its assets have been transferred to the company to continue the operation of the newly established before 1 January 1989, the income tax law of 24 June 1968 (360/68), as provided for in article 52 (a), the change is applied prior to 1 January 1989 the provisions in force.
THEY'RE 25/89, vvvk. bet. 37/89, svk. Mrs. 96/89 29.12.1989/1339: this law shall enter into force on 1 January 1990. The law shall apply for the first time in the 1990 's for tax purposes.
Article 61 (a) of the law shall be valid until the end of 1996. It shall apply from the years 1990 to 1996, the verotuksissa can be delivered. (17.12.1993/1261) (article 61 (a) repealed by L:lla 1105/94)
Article 28 of the Act shall apply for the first time in the tax, which dates back to 1991. Article 28 of the 1990 's for tax purposes applies as it is laid down in the Act of 14 July 1989 (661/89). In the year 1991 for tax purposes the taxable person shall be entitled to under article 28 to read as an expense equal to the amount of the previous fiscal year, however, so that the amount of the charge does not exceed the maximum levels of taxation in force relative to the previous year.
THEY'RE 111/89, vvvk. bet. 78/89, svk. Mrs. 198/89 rejects/1164: this law shall enter into force on 1 January 1991.
The law shall apply for the first time in the tax, which dates back to 1991. Under section 6 (5), 2 and 3, as they are laid down in the Act of 29 December 1988 (12/88), as well as article 61 shall apply to dividends and interest in them, which is divided into before 1990 for which accounts have been closed.
Article 6: the provision in the first subparagraph of paragraph 7 shall apply for the first time in the 1990 's for tax purposes.
THEY 124/90, vvvk. bet. 67/90, svk. Mrs. 222/90 28.12.1990/1281: this law shall enter into force on 1 January 1991. The law shall apply for the first time in the 1990 's for tax purposes.
A commercial bank law, the Savings Bank Act and shall contribute to the reserves of the Bank Act, the cooperative pursuant to the provisions of the amount of the transferred credit loss reserves will not be counted as taxable income to the extent that the amount of the transfer does not exceed 90% of the year 1990, deductible loan loss provisions.
THEY 242/89pankkivk. Mrs. 8/90, svk. Mrs. 182/182 (a)/90 and 90 28.12.1990/1289: this law shall enter into force on 1 January 1991. This law shall apply for the first time in the tax, which dates back to 1991.
THEY 249/90, vvvk. bet. 86/90, svk. Mrs. 273/90 30.12.1991/1673: this law shall enter into force on 1 January 1992.
THEY'RE 64/91, vvvk. bet. 67/91 30.12.1991/1677: this law shall enter into force on 1 January 1992.
The law shall apply for the first time in the year 1992, for tax purposes. If section 46 (3) of the same group of assets for transfer to another deposit to the Bank have taken place before the entry into force of this law, the transfer will be taken into account in their taxation tax since 1992.
Pursuant to the provisions of the laws of the financial operation making the amount of the transferred credit loss reserves in the Fund are not included as taxable income in the tax, which dates back to 1991, in so far as the amount of the transfer does not exceed 90% of the maximum amount of the deductible loan loss reserves.
THEY are 205/91, vvvk. bet. 70/91 23.10.1992/932: this law shall enter into force on 1 November 1992.
THEY'RE 116/92, 30.12.1992 TaVM 33/92/47:1. This law shall enter into force on 1 January 1993. The law shall apply for the first time in the tax year 1993, hereinafter referred to as the subject.
2. Prior to the entry into force of the laws of the overhaul of fixed assets in real estate and securities transactions to the supply of the entry into force of the laws, and other applicable tax in force delivery prices and the provisions relating to the deductibility of the cost of acquisition.
3. A taxable person who has taken the tax during the year to view the asset within the meaning of subparagraph (1) of section 14 of the fixed costs, the resulting increase in the result of a taxable economic activity, where read equal annual instalments of the tax year and the next two fiscal years as income, provided that the taxable person is made responsible for postings on their books.
4. Article 33 (a) of the law shall apply to the acquisition of vessels, that have been acquired in the tax year 1993.

5. By way of derogation from article 28 of the cost as an expense in the reading of the law, security vendor (970/82) the security referred to in the inventory, as well as the obligation to import fuel storage (303/83) and the obligation for the storage of the medicinal products Act (407/84) the obligation referred to in the inventory of the acquisition cost of the taxpayer in the taxation year, if the tax in 1993 to run in addition to the up to 30%.
6. Prior to the entry into force of this law, under the law in force at the amount of the approved work assignment shall be counted as taxable income in the tax year 1993, paragraph 46 (a) and set out below.
7. Other than the taxable person referred to in paragraph 46 (a), of the deposit banks, as well as credit, insurance and pension institutions, with the exception of the tax in the tax year 1993, must not reduce its activity. For the fiscal year and the total number of assignments for the purkamattomien action in the past may not be the end of the fiscal year, however, more than 10% during the 12 months prior to the repayment of the amount of wages subject to withholding tax. Pursuant to this provision, the number of assignments in the reduced activity shall be counted as taxable income in the tax year 1994.
8. The taxable person shall be entitled to the tax year 1993 for tax purposes to reduce the siirtymävaraus, the maximum amount of which shall be: (a) at the end of the tax year 1993), 25% is other than as referred to in paragraphs (b) and (c) the acquisition cost of the inventories of parts, which is not in accordance with § 28 of the basis of the provisions of paragraph 1, not to be read as an expense for tax purposes in the tax year 1992, to a maximum of 28, subsection 2, the amount of the tax is to be reduced under the corresponding provision of the accepted;
(b) at the end of the tax year 1993), 10% of the Exchange-property: b1) securities other than shares in the company and the rest of the apartment of a company's shares, giving the company-owned building in the room provided for in the management of the use of standard options as well as b2), relating to the securities or the price of the securities on the basis of the development of a number change, defer the execution, on the part of the cost of acquisition, that is, under section 28 of the not to be read as an expense for tax purposes in the tax year, up to a maximum of 1992, article 28 of the (2) the amount of the tax is to be reduced under the corresponding provision of the accepted;
(c) 75% at the end of the tax year 1993) of the security referred to in the inventory, as well as in the law of security vendor import fuel obligation in the law and the law of the obligation of the storage of medicinal products in the inventory of the storage obligation referred to in the part of the cost of acquisition, that is, under section 28 of the provisions not to be read as an expense for tax purposes in the tax year 1992, up to a maximum of (3) of section 28 of the taxation authorities will permit as approved pursuant to the provision of article 10, if not;
(d) at the end of the tax year 1993), 5% of the acquisition cost of the property, and section 5 of the value of that part of the increase referred to in paragraph 6, in accordance with article 29, which is not to be read as an expense for tax purposes in the tax year 1992, to a maximum of 29, the last sentence of the first subparagraph of article under the allowance shall be accepted;
(e)), other than those referred to in article 46 (a) 30% of the tax to taxable persons during the 12 months prior to the end of 1993, the repayment of the amount of wages subject to withholding tax, up to a maximum of fiscal year 1992, for tax purposes the total number of approved work assignments, unless otherwise provided in article 11.
9. If the taxable person has not ended the fiscal year during fiscal year 1992, is used for the purposes of paragraph 8, the reference to the 1992 tax year the tax, instead of the criteria in 1991.
10. the entry into force of the provision if the taxable person has, under paragraph 5, read as an expense does not exceed 30% of the purchase price of the property during the tax year 1993 the Exchange, under the provision of the date of entry into force referred to in paragraph 8 (c) of the maximum number of siirtymävarauksen however, it is the maximum number of referred to in that paragraph, minus the amount of the deduction under paragraph 5. In addition, during fiscal year 1994, the Siirtymävaraukseen will then be read in the fiscal year concerned, an amount equal to the percentage of the proportion of security adopted in 1993 and the obligation for the fiscal year 1994, the inventory of the acquisition cost, up to a maximum of 5 approved in fiscal year 1993 to be reduced under paragraph.
11. the entry into force of the provision if the taxable person is established under paragraph 7 of the operating reserve in fiscal year 1993, the entry into force of the provision for tax purposes, subsection (e) siirtymävarauksen referred to in paragraph 8, the maximum amount of the ceiling referred to in that paragraph, however, is reduced by the amount of the provisions adopted under paragraph 7 is to be reduced. In addition, during fiscal year 1994, the Siirtymävaraukseen will then be read in fiscal year 1993, the percentage of the proportion of the tax corresponding to the amount of the approved provisions of the 1994 during the 12 months prior to the end of the repayment of the amount of wages subject to withholding tax, up to a maximum of during the tax year 1993 is to be reduced under paragraph 7 of the agreed number of allocations.
12. Siirtymävaraus will be read as income by the tax year 1997 taxable business activity or use for immediate use tax during the period 1994-1997 and for the assessment of the investment reserve referred to in article 9 of the law of acquisition of fixed assets and other costs referred to in the said law, in so far as the matters for which it is the duty of the expenditure incurred by the end of the fiscal year 1997.
13. Cost, or any part of it, which is covered in siirtymävarausta, is not deductible. If the siirtymävaraus has been used for the acquisition cost of the fixed asset, or other such item shall be deducted for tax purposes each year, which is to be concluded to cover the exclusions, shall be adopted in the depreciation cost of the expenditure referred to above, and siirtymävarauksesta or to cover the difference between the amount of the used. The taxpayer during the tax year, which is used siirtymävarausta, must be explained in the making your.
14. If the taxable person does not have not used siirtymävarausta or it is not viewed as taxable income by the tax year 1997, shall be counted as income, the part not used or read siirtymävarauksesta fiscal year 1997 taxable income. In the case of taxable persons to stop the business of business, read the siirtymävaraus the year's taxable income.
15. Prior to the entry into force of this law had been in force under section 46, pursuant to the provision of existing loan loss provisions are read in fiscal year 1993, the taxable income.
16. Prior to the entry into force of this law, pursuant to the provisions in force that are generated by the jälleenhankintavarausten and read the applicable taxable income at the date of entry into force of this law.
17. Before the entry into force of this law, pursuant to the provisions in force that are generated at the time of entry into force of this law shall apply to guarantee reservations.
18. Before 1993 the fixed assets acquired through the use of forestry and the other before the tax year 1993 forestry pitkävaikutteisista expenditure arising from the non-taxable persons on the basis of the taxable income of forestry clean-to reduce: (a) for tax purposes, see the section in the tax year) without removing the 1991 established the administration of forest management and the purchase of second-hand equipment. Without removing the remainder of the purchase price into the original cost of the asset minus the shall be considered as the 25% of the undepreciated residual value of the acquisition cost of depreciation for each year that has passed since the introduction of the goods;
(b) the part of the tax in the tax year) without removing the 1991 completed the construction of the forest road and forest drainage on the expenditure incurred.
19. Article 8 of the law of insurance referred to in paragraph 2 and 3 of the payments, which have fallen due by the date of the entry into force of this law, at the time of entry into force of this law shall apply to the provisions in force. Before 1 October 1992 of the section referred to in paragraph 8 of the voluntary pension insurance premiums are tax deductible as provided in section 143 of the income tax Act provides.
20. Date of entry into force of the provision under paragraph (e) of subsection 6, 8 and 11 shall also apply mutatis mutandis when the group is modified in a community or movement, or the practice of the profession or business activity of the group or of the estate has been extended by the income tax Act, as referred to in article 24, the stock of the company in the form of the fiscal year 1993.
21. Notwithstanding the above, the Tax Act of the county tax office may, in exceptional circumstances, when it is necessary to continue the operation of the company and in order to preserve jobs, the application to grant permission to use or siirtymävarauksen or part of the taxable income in the tax year 1998 or 1999 the fundamental-tion. The application must be made before the end of the tax year, the tax to be delivered so far in which the siirtymävaraus would have had to be used or read the latest as taxable income. (20 December 1996/1110)
THEY 203/92, Staub 76/92 5.2.1993/152: this law shall enter into force on 15 February 1993.
This section 19 of the Act is valid until December 31, 1993. It shall apply for fiscal years 1992 and 1993, the verotuksissa can be delivered. Article 46 of the law shall apply for the first time in the tax year 1993.

Section 19 of the Act applies, however, already be contained in the fiscal year 1991, for tax purposes, in the case of taxable persons to submit, no later than 1 April 1993, the tax authority which supplied a written claim and a report on the fiscal adjustment is required for this. Adjustment procedure shall apply mutatis mutandis in article 82 of the law of taxation the tax referred to in the provisions relating to the adjustment.
Article 46 of the law of insurance referred to in the third paragraph of the body before the entry into force of this law, under the law in force, on the basis of the insurance payment receivables subject to approved credit loss provisions, as well as the part of the other claims on the basis of the approved payment of insurance receivables subject to the debts, which exceed the 46 subject to section (3) of the amount of the tax to be approved under the 1993, shall be read as taxable income. In the Department of insurance within the meaning of the right to tax the tax in 1993 to reduce the maximum number of siirtymävaraus, which is the date of entry into force of this law, in accordance with the provisions in force at the end of the fiscal year 1993, the insurance premium receivables other receivables as loan-loss reserves, calculated on the basis of the maximum amount of the deductible, minus the tax year 1993, subject to an acceptable loan loss reserves. However, there is a maximum of Siirtymävarauksen in fiscal year 1992, for tax purposes, on the basis of the corresponding receivables subject to approved credit loss reserves minus under this Act subject to a reasonable amount of credit loss reserves.
At the time of entry into force of this law article 46 in force referred to in subsection vähennyskelpoisiksi of the guarantee institution in the taxation of approved loan loss provisions are read in fiscal year 1993, the taxable income. The meaning of the guarantee institution has the right to tax in the year 1993 for tax purposes to reduce the maximum number of siirtymävaraus, which at the time of entry into force of this Act is in force under section 46 of the provision at the end of the tax year 1993 in accordance with the guarantee of the liabilities is calculated on the basis of the amount of the deductible loan loss reserves. Siirtymävarauksen is subject to the 1992 tax, up to a maximum tax credit loss provision equivalent to the amount of approved.
THEY 321/92, Staub 17.12.1993/1260:93/92 this law shall enter into force on 1 January 1994. The law is valid until December 31, 1995. It shall apply for fiscal years 1994 and 1995, the verotuksissa can be delivered.
THEY 198/93, Staub 58/93 17.12.1993/1261: this law shall enter into force on 1 January 1994.
THEY 198/93, Staub 58/93 8.12.1994/1105: this law shall enter into force on 1 January 1995.
The law shall apply for the first time in the taxation year 1995.
THEY'RE 157/94, STAUB 50/94 16.12.1994/12: this law shall enter into force at the time of the decreed. The law shall apply for the first time in the taxation year 1995.
THEY 256/94, Staub 68/94 29.12.1995/1733: this law shall enter into force on 1 January 1996.
The law shall apply for the first time in the tax year 1996 to mergers, divisions, transfers of business and the stock exchanges that have taken place on 1 January 1996. However, if the taxable person shall apply the law already contained in the tax for the year 1995 to 52 as referred to in article mergers, divisions, transfers of business and the stock exchanges that have taken place on 1 January 1995.
In the case of an application for the implementation of the Merger Treaty was the Court or provided for in the rest of the authority, not later than 3 November 1995, at the insistence of the merging companies shall apply to the taxable person, 52 (a) the draft terms of merger for consideration of the relevant provision of article 52 (b) of the article and the merger by way of derogation from the provision on the reduction of the loss stemming from the entry into force of the provisions of the law in force.
THEY 177/95, Staub 49/172/95 on 29 November 95, EV/926: this law shall enter into force on 13 December 1996.
The law shall apply for the first time in the tax year 1997.
THEY'RE 83/1996, Staub 30/1996, 159/96 of 20 December 1996/1109 EV: this law shall enter into force on 1 January 1997. The law shall apply for the first time in the tax year 1997.
THEY'RE 106/96, LA 62/1995, LA 45/1996, Staub 40/1996, EV/202/96 of 20 December 1996 11: this law shall enter into force on 1 January 1997.
THEY'RE 106/96, LA 62/1995, LA 45/1996, Staub 40/1996, EV/202 of 1996 30.12.1996/1256: this law shall enter into force on 1 January 1997. The law shall apply for the first time in the tax year 1997. Section 19 of the Act is, however, valid to the end of 1999, and it is already contained in the tax year 1996.
27 (c) the requirement of section shall apply to the taxable person, the entry into force of the laws of the kokonaishoitopalvelun prior to the expenditure arising from the production.
THEY 238/1996, Staub 48/1996, EV 252/1996 18.4.1997/321: this law shall enter into force on 1 May 1997.
The law shall apply for the first time in the fiscal year 1997 for tax purposes. Article 8 of the law: under 10, and article 48 shall apply, however, for fiscal year 1996 provided for tax purposes to the extent that they relate to the statutory pension insurance the insurance liability by insurance companies for the reduction of transfers made by the osittamattomaan.
THEY 249/1996, Staub 2/1997, EV 27/1997 19.12.1997/1239: this law shall enter into force on 1 January 1998. The law shall apply for the first time in the taxation year 1998.
THEY 223/1997, TaVM 35/1997, EV 220/1997, Parliament and Council directive on the 94719/EC; OJ No l L 135, June 1993, p. 5 30.12.1997, p/1385: this law shall enter into force on 1 January 1998.
Article 6 of the law shall apply mutatis mutandis to a 6 and 7 on or after the date of entry into force of the Treaty.
Section 16 of the law's entry into force (6) shall apply on or after the date of the law obtained by the sijaisosinkoon.
THEY 218/1997, Staub 43/1997, EV 240/1997 26.6.1998/473: this law shall enter into force on 1 July 1998.
The law shall apply for the first time in the fiscal year 1999 for tax purposes.
THEY'RE 27/1998, Staub 14/1998, EV 67/1998, 10.7.1998/511: this law shall enter into force on 1 August 1998.
The law shall apply for the first time in the fiscal year 1999 for tax purposes.
Article 48 (a) of the law shall apply to the taxable person, the requirement for fiscal years 1997 and 1998, however, the verotuksissa can be delivered, so that the fiscal year 1998, the taxable person shall be entitled to deduct under section 48 (a) only if the reserve referred to in the same tax year are not deducted from the loan loss reserve.
Law 48 (a) of the social insurance institution for tax purposes provided for in article prior to 1999 reduced loan loss provisions are read in equal annual instalments of tax between 1999 and 2001, as taxable income.
Article 14 of the law: (1) If a taxable person shall apply mutatis mutandis for the first time as early as fiscal year 1998 provided for tax purposes.
THEY'RE 71/1998, Staub 21/1998, EV 81/1998, 10.7.1998 527: this law shall enter into force on 1 September 1998. The law shall apply for the first time in the taxation year 1998.
THEY'RE 56/1998, 11/1998, TaVM EV 56/1998 30 December 1998/1158: this law shall enter into force on 1 January 1999.
The law shall apply for the first time in the fiscal year 1999 for tax purposes.
THEY 266/1998, Staub 67/1998/233/1998, 21.12.2000, EV 1168: this law shall enter into force on 1 January 2001. The law shall apply for the first time in the year 2001 for tax purposes.
Article 19, the law will remain in force until the end of 2002, and it is already in the year 2000 for tax purposes.
THEY 172/2000, Staub 39/2000, EV 204/2000 of 26 October 2001/898: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in 2002 for tax purposes.
THEY 91/2001 12/2001, Staub, EV 101/2001 of 20 December 2002/1160: this law shall enter into force on 1 January 2003.
The law shall apply for the first time in the year 2002, for tax purposes, unless otherwise provided for below.
The requirement of section 27 (d) of the taxable person applies for the fiscal year 2001, an accurate measure of the set and section 27 (d) premium paid when the option will be implemented in fiscal year 2001, closed, or will lapse.
Before the tax year 2002 accounted for 36 of the law on credit institutions section of the items referred to in paragraph 2, the value of the posted sales increases and reductions, which have not been subject to the tax on income or deductible expenses for tax purposes, the audit of fiscal year 2002, the tax will be read and vähennyskelpoisiksi expenditure.

The requirement of section 5 of the taxable person of the 6 (a), section 8 (2) (a) the first subparagraph of article 27 (e), and article 51, paragraph 1, applies for the fiscal year 2001 the law on credit institutions under section 36 (2) of the lots in accordance with the posted value increases and arvonalenemisiin, as well as the type of transfers of property made in that year. In this case, before the tax year 2001, accounted for 36 of the law on credit institutions section of the items referred to in paragraph 2, the value of the posted sales increases and reductions, which have not been subject to the tax on income or deductible expenditure, shall be counted against the audit of fiscal year 2001 tax and vähennyskelpoisiksi expenditure.
The requirement for the application of the provisions mentioned in the fiscal year 2001 for tax purposes must be submitted by the end of 2003 by the end of April. The requirement must apply to all the provisions that can be applied in the year 2001, as specified above, to be respected for tax purposes.
THEY'RE 84/2002, Staub 23/2002, EV 171/2002 on 5 December 2003/1008: this law shall enter into force on 10 December 2003.
It shall apply for tax years 2003 and 2004, the verotuksissa can be delivered.
The law is in force until 31 December 2004.
THEY'RE 113/2003, Staub 21/2003, EV 2 April 2004/231 56/2003: this law shall enter into force on 8 April 2004. The law shall apply for the first time in the tax year 2004.
THEY'RE 110/2003, 16/2003 on the PeVL TaVM 2/2004, EV 12/2004 of the European Parliament and of the Council Directive 2001/107/EC (32001L01107); OJ No l L 041, 13.02.2002 p. 20-34, the European Parliament and Council Directive 2001/108/EC (32001L01108); OJ No l L 041, 13.02.2002 p. 35-42 reference/717: this law shall enter into force on the 15th day of August, 2004.
The applicable law, except as provided for in paragraph 4, for the first time in the year 2005, for tax purposes.
For the year ending 31 December 2005 provided for tax purposes under section 6 (a), part of the taxable dividend, however, is taxable income of 60% and 40% of non-taxable income, as well as section 6 (a) referred to in paragraph 5 of the 57% of the dividends and payments are subject to tax.
The transfer of the shares owned by the community, of this law, article 5, article 6, paragraph 1, the first subparagraph of article 8 (2), 6 (b) of article and article 51 (d) shall apply to the supply of the shares and of section 8 of the 4 torque to the supply of the shares, who is of 19 May 2004 or thereafter, as well as the purkautumisiin, which have been the subject of the companies Act, chapter 13, section 9, of the the Declaration referred to in the registry the registry authority or to the authority or the Court has ordered the company's liquidation of the companies Act, chapter 13, or on the basis of article 4 (a) on or after that date. Before the said day the shares carried out and those referred to in article 8 (4) of the supply of shares, as well as prior to the said date in the manner described above, upon the entry into force of the laws of the applicable prescription purkautumisiin the provisions in force. If the taxable person, the tax year has ended on 19 May 2004 or thereafter, shall apply to article 42 and article 16, paragraph 7 is already contained in the fiscal year 2004 for tax purposes.
THEY'RE 92/2004 12/2004, Staub, EV 117/2004 noon/726: this law shall enter into force on the 15th day of August, 2004, and it shall remain in force until 31 December 2004 at the latest.
The law shall apply to the dividend, which has been obtained on or after 1 May 2004.
THEY'RE 92/2004 12/2004, Staub, EV 117/2004 of 20.8.2004/774: this law shall enter into force on 1 January 2005.
The law shall apply for the first time in the year 2005, for tax purposes.
THEY'RE 80/2004, Staub 9/2004, EV 110/2004 21.12.2004/1180: this law shall enter into force on 1 January 2005.
THEY 210/2004, Staub 34/2004, EV 199/2004 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY'RE 187/2005, Staub 40/2005, EV 190/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY are 195/2005, Staub 41/2005, EV 192/2005, Council Directive 2005/19/EC (32005L0019); OJ No l L 58, 4.3.2005, p. 19.




on 22 December 2005/680: this law shall enter into force on 1 January 2006. Section 19 of the Act is in force until 31 December 2006.
The law shall apply for the first time in the fiscal year 2005, for tax purposes. Section 19 of the law shall be applied for fiscal years 2005 and 2006, the verotuksissa can be delivered.
THEY 202/2005, Staub 38/2005, EV 180/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006. 52 (c) of the Act shall apply, which the Division has taken place on 1 January 2006 or after.
THEY 144/2005, Staub 44/2005/218/2005, EV 8 December 2006, 1124: this law shall enter into force on 1 January 2007.
THEY'RE 77/2006, Shub 31/2006, EV, the 152/2006/12: this law shall enter into force on 1 January 2007.
THEY 144/2006, Staub 37/2006, EV 209/2006 of December 2006/1424: this law shall enter into force on 1 January 2007.
The law shall apply for the first time in the tax year 2007. The law shall apply to the osittaisjakautumiseen, which has taken place on 1 January 2007 or thereafter.
THEY 247/2006, Staub 42/2006, EV 250/2006, Council Directive 2005/19/EC (32005L0019); OJ No l L 58, 4.3.2005, p. 19 of 9 February 2007/147: this law shall enter into force on 15 February 2007.
THEY'RE 21, 25/06/2006 TaVM, EV 2 November 2007/252/2006 9: this law shall enter into force on 9 November 2007.
THEY'RE 59/2007 9/2007, Staub, EV 40/2007 of 7 December 2007/11: this law shall enter into force on 14 December 2007, and it is valid until 31 December 2008.
The law will apply to fiscal years 2007 and 2008, the verotuksissa can be delivered.
THEY'RE 145/2007, Staub 19/2007, EV 98/2007 of 30 December 2008/1077: this law shall enter into force on 1 January 2009.
The law shall apply for the first time in the tax year 2009. The applicable law of the merging companies, kokonaisjakautumiseen and osittaisjakautumiseen, the implementation of which has been entered into the trade register on 1 January 2009 or after. The law will apply to the transfer of business and the stock exchange, which has taken place on 1 January 2009 or after.
Insurance and pension Department in fiscal year 2009 the deductible cost is the amount which corresponds to article 17 of the Declaration referred to in paragraph 3, the reversals of impairment losses in the accounts of payment claims a cumulative amount as of December 31, 2008.
Insurance and social insurance institution as taxable income in the tax year 2009 shall be counted under section 46 before the tax year 2009 income tax deducted, even without reading the credit loss provisions.
The taxable person not later than 31 October 2010 the request referred to in paragraph 4, the loan loss provisions are read, however, in equal annual instalments over fiscal years 2009-2013 as taxable income to the extent that the tax year of 2009 taxable income the amount of the credit loss reserves to be read above this on the basis of the amount of the deductible under paragraph 3.
Under section 46 of the law by virtue of the taxation as income for the repayment of the credit, still read the loss reserves at the end of the tax year in the period 2009-2013 is not more than 5% of the institution at the end of the tax year in the total number of exposures.
The law pursuant to the third paragraph of article 46 of the consumed, for tax purposes even as income without reading the loan loss reserves at the end of the tax year may not exceed the tax for the period 2009-13% at the end of the tax year of the insurance institution of the other claims as insurance premium.
Under section 46 of the law by virtue of the taxation as income for the repayment of the credit, still read the loss reserves at the end of the tax year in the period 2009-2013 is not more than 5% of the statutory pension insurance at the end of the tax year of the insurance institution demonstrate that there is no other claims as insurance premium. On the basis of the assets of the insurance payment by the latter's loan loss reserves shall not exceed 2% of an institution at the end of the tax year of the insurance premium.
It's part of the debts, which exceed the maximum referred to in paragraph 6 to 8, are attributed to the tax year taxable income, the date on which the limit has been exceeded.
Before the tax year 2009 financial statements marked with § 5 of 8 – 10, section 8, paragraph 1, sub-paragraph 2 (a) and 2 (c) fair value of financial instruments referred to in paragraph, as well as those incurred by the appreciation of the value of the security, and the Bills, who have not been subject to the tax on income or deductible expenses for tax purposes, shall be counted in fiscal year 2009 tax revenue and vähennyskelpoisiksi expenditure.
THEY'RE 176/2008, Staub 23/2008, EV 171/2008 30 December 2008/1087: this law shall enter into force on 1 January 2009.
THEY'RE 206/2008, Staub 32/2008, 26 June 2009/471/2008 EV 205:


This law shall enter into force on 1 July 2009.
THEY'RE 47/2009, Staub 8/2009 2009-81, 19 March 2010/170 EV: this law shall enter into force on 24 March, 2010 and it is valid until 31 December 2010.
The law will apply to fiscal years 2009 and 2010, the verotuksissa can be delivered.
THEY 270/2009, Staub 8/2010 2010-11 June 2010, the EV 18/506: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010 5 November 2010 new EV 37/2010/938: this law shall enter into force on 1 January 2011.
THEY'RE 44/2010, TyVM 6/2010, 8.30 am, EV 132/2010/218: this law shall enter into force on the 15th day of may, 2012.
The applicable law for the first time for the year 2012 provided for tax purposes. Section 52 of this Act (f) 3 and 4 shall not, however, apply in respect of any of the stock exchanges, which have occurred prior to 1 January 2009. The five-year time limit provided for in the said articles shall apply only to the stock exchanges that have taken place on or after the date of entry into force of the law.
THEY are 148/2011, Staub 7/2012, EV 27/2012 29.06.2012/382: this law shall enter into force on 29 June 2012.
THEY'RE 58/17/2012, 2012, Staub EV 68/2012 31 August 2012/490: this law shall enter into force on 1 January 2013.
THEY 28/14/2012, 2012, Staub EV 66/2012 14.12.2012/776: this law shall enter into force on 1 January 2013.
THEY'RE 32/11/2012, 2012, TaVM EV 117/2012 14.12.2012/789: this law shall enter into force on 1 January 2013.
THEY'RE 88/28/2012, 2012, Staub EV 127/2012 21.12.2012 read/879: this law shall enter into force on 1 January 2013.
When applying for a change before the entry into force of this law shall apply to the tax authorities on the date of entry into force of this law, the provisions in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 28.12.2012/983: this law shall enter into force on 1 January 2013.
The law shall apply for the first time in the year 2014.
THEY 146/31/2012, 2012, Staub EV 156/2012 28.12.2012/987: this law shall enter into force on 1 January 2013.
THEY TaVL 46/167/2012, 2012, Staub 34/2012, EV 9.8.2013/165/2012 576: this law shall enter into force on 12 August 2013. However, the law will be applied with effect from 1 July 2013.
THEY 65/2013, Staub 11/2013, EV 92/13 30.12.2013/1238: this law shall enter into force on 1 January 2014.
The law shall apply for the first time in the year 2014.
As far as the capital, the Fund received from the distribution includes the capital investments that have been made before the entry into force of the law, 6 (a) of article 8 and article 6 (c) of the competition act is, however, subject to a non-listed company in the varojenjakoon for the first time for the year 2016 for tax purposes.
THEY are 185/2013, Staub 32/2013, EV 30.12.2013/221/13 1250: this law shall enter into force on 1 January 2014.
THEY'RE 105/2013, THEY'RE 181/2013, Staub 22/13, EV 30.12.2013/1256/2013:148 of This Act shall enter into force at the time of the Council of State decreed.

This law is repealed by L:lla 12.12.2014/1088, which is valid for 1.1.2015.

THEY'RE 140/31/2013, 2013, Staub TaVL 29/13, YmVL 27/2013, EV 30.12.2013/195/13 12: this law shall enter into force on 1 January 2014.
The law shall apply for the first time in the fiscal year 2014 for tax purposes.
THEY'RE 95/30/2013, 2013, Staub EV 188/13 7.3.2014/183: this law shall enter into force on 15 March 2014.
THEY TaVM 38/94/13, 2013, PeVL 43/2013, EV 4/2014, the directive of the European Parliament and of the Council of 2011/61/EC; (32011L0061); OJ L 174, 8.8.2014, p. 1/645 after July 1: this law shall enter into force on 15 August 2014.
THEY'RE 39/2014, TaVM 6/2014, EV 12.12.2014/62/2014 1087: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
THEY 122/2014, Staub 25/2014, EV 179/2014 30.12.2014/1400: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
THEY'RE 130/2014, Staub 32/2014, EV 209/2014 30.12.2014/1405: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
THEY'RE 176/2014, Staub 33/2014, EV 217/2014 24.4.2015/456: this law shall enter into force on 1 may 2015.
The law shall apply for the first time in fiscal year 2015 provided for tax purposes.
THEY'RE 365/2014, Staub 47/2014, EV 349/2014