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See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
The profit and loss account shall be calculated on the basis of the law provided for in this Act. "Business activities" means business and professional activities.
The business and professional activities carried out by the taxable person constitute a source of income for industry.
Tax revenue and deductible expenditure as well as other deductible items (hereinafter referred to as 'deductible') are amortised over the yield and expenditure of the relevant tax years. The result of the business activity is the difference between revenue and expenditure for the fiscal year.
The result of a taxable activity shall be taken into account in the income tax law of the tax year (1535/92) In the manner prescribed.
Taxpayers' economic income is income earned in the form of money or cash benefits in economic activity.
The taxable economic income referred to in Article 4 shall be as follows:
(1) supplies of exchange, investment, use and other tangible and intangible fixed assets used in the business, with the exceptions provided for in Article 6 (1) (1);
(2) any remuneration resulting from the renting, employment or service activities carried out as a business activity;
(3) dividends, interest and other revenue generated by the assets of the industry as provided for in Article 6a;
(4) allowances received from the rental of a business or profession, property, law or benefit;
(5) profits from financial assets;
(6) an increase in the value of investments made by insurance companies, insurance undertakings, insurance funds and other comparable insurance institutions and pension funds in their accounts;
(7) income from the supply of timber and of the right to wood;
8. On financial instruments to be held for trading: (1336/1997) Chapter 5, Section 2a, Or value increases recorded as output in the profit and loss account pursuant to international accounting standards referred to in Chapter 7a (1) of that law;
(9) in the law on credit institutions (10/2014) And the fair value of the credit institution, investment firm and any financial institution to which the credit institution's accounting legislation applies, to fair value through profit or loss On the basis of the international accounting standards referred to in Article 7 (1) of Chapter 12 of the Act on the Protection of credit institutions, or in accordance with the international accounting standards referred to in Article 7 (1) of the Accounting Act, the value increases recorded as output of the profit and loss account; (88/2014/645)
L to 645/2014 The amended paragraph 9 entered into force on 15 August 2014. The previous wording reads:
(9) in the law on credit institutions (121/2007) And the fair value of the credit institution, investment firm and any financial institution to which the credit institution's accounting legislation applies, to fair value through profit or loss Value increases recorded in the profit and loss account in accordance with the international accounting standards referred to in Article 1 (1) of the Act on the protection of credit institutions, in accordance with the international accounting standards referred to in Article 7 (a) of the Accounting Act;
(10) the value increases recorded in the profit and loss account under the legislation on insurance and pension funds for the trading of the insurance and pensions institution;
(11) the financial instruments referred to in points (8) to (10) and the fair value hedge at fair value for the transition to equity subscribed in the accounts;
(12) index and exchange gains resulting from economic activity or debt, as well as value increases of a forward contract or equivalent hedging instrument to protect against foreign exchange rate changes;
(13) insurance company law (521/2008) in Chapter 8 The increase in the value of the investment in the profit and loss account of the investments covered by the investment linked insurance.
The following adjustments are also made to the taxpayer:
(1) the amount corresponding to the deduction made pursuant to Article 17 (2), in so far as the fair value of the asset at the end of the fiscal year is greater than its unreduced value;
(2) the amount corresponding to the impairment loss incurred pursuant to Article 17 (3), in so far as the impairment loss is to be repaid in accordance with the legislation on insurance and pension funds;
(3) the amount corresponding to the reduction of the cost of the acquisition pursuant to Article 28 (1), in so far as the likely cost of the asset, the transfer price or the international accounting standards referred to in Article 7 (1) of the Accounting Act; The net outreach value at the end of the fiscal year exceeds its remaining acquisition cost;
(4) the amount corresponding to the deduction of the investment asset pursuant to Article 29 (1), in so far as the likely acquisition or disposal of the asset at the end of the fiscal year exceeds its remaining acquisition cost;
(5) the amount corresponding to the depreciation of the fixed assets pursuant to Article 42 (1), in so far as the fair value of the assets at the end of the fiscal year is substantially higher than that of its removal.
There is no taxable income:
(1) the supply of shares in fixed assets belonging to a non-venture capital company or a cooperative and a savings bank and a mutual insurance company, as provided for in Article 6b;
(2) the amounts received by the entity as equity or equity capital and other capital investment, including the consideration received by the limited liability company for the supply of own shares;
(3) charges levied on the connection between electricity, telecommunications, water, sewerage or district heating networks, which are refunded to the operator;
(4) as a separate taxable person, the proportion of the income earned from the estate taxable in the form of a taxable person, and not in addition to the share of the income attributed to his or her taxable income, in addition to the income attributed to it by the group, nor the income attributed to a foreign estate The owner of the estate in Finland has been given a share of the income of the estate in so far as the estate is required to pay tax here;
(5) production aid granted to a film producer resident in the European Economic Area from the funds of the State or the Finnish Film Foundation; (24/05/456)
L to 52/2015 The amended paragraph 5 entered into force on 1 May 2015. The previous wording reads:
(5) production aid granted to a national film producer from the funds of the State or the Finnish Film Foundation;
(6) The Housing Housing Act (650/1990) The payment of a residence fee.
(30.12.2008/1077)Paragraph 2 has been repealed by L 30.07.2004 .
Paragraph 3 has been repealed by L 21.12.1990/1164 .
The surrender shall not be regarded as a share company law (734/78) in Chapter 5, Article 1 The exchange of such a convertible bond with the company's shares rather than the use of the option of subscription to the option of the option. (30.12.1992/1539)
The requirement of a taxable person for tax purposes shall not be regarded as a donation in the Nature Conservation Act (1096/1996) The transfer of the property to be surrendered as a protection area in so far as the property is replaced by another property. In the case of the taxation of the property received, the taxable amount to be deductible shall be deemed to be the part of the acquisition which is not to be removed from the tax. (22/02/1219)
The transfer between the parties to a securities repurchase agreement or a securities settlement agreement between the parties is not considered to be the first seller in the repurchase agreement and in the lending contract as a supply of a loan in the form of a loan, If:
(1) the contract covers equity securities admitted to trading under the law on trading in financial instruments; (19/08/2012) Or any other regulated market under the supervision of the authority or under the supervision of securities markets, or (746/2012) Chapter 2 of Chapter 2 The undertaking offered by the public, as referred to in paragraph 1 (2), of a bond or a debtors' commitment to the bond issue;
(2) the return on the securities during the contractual period shall be replaced by the original owner;
(3) the amount of the consideration to be provided does not depend on the evolution of the value of the securities subject to the contract;
(4) the securities are returned to the original owner in accordance with the contract within one year from the first donation;
(5) the settlement of contracts is governed by the law on the system of valuation and liquidation; (12/09/2012) Within the clearing and settlement entity or other securities settlement activity within the European Economic Area;
(6) The taxable person has not treated the transaction as a donation.
(14.12.2012)For the purposes of paragraph 6, under the terms of the repurchase agreement of a security, a contract for the sale of a security under the repurchase conditions of the sitov and the securities settlement agreement of a security agreement with the holder of a contract other than the purchase price of securities V. The right to transfer the security of the security to another Contracting Party which is obliged to return the corresponding securities to the original owner after the expiry of that period. (30.12.1989)
Sharehold company 734/1978 Has been repealed by L 624/2006 , see Sharehold company 624/2006 chapter 12 chapter 1 . L commerce through standardised options and forwards 772/1988 Has been abrogated with L for trading in financial instruments 748/2012 . See. Natural protection L 1096/1996 Chapter 3 .
The taxable income of the Community is not a dividend obtained from the common system of taxation applicable to parent companies and subsidiaries of parent companies or subsidiaries of different Member States, as referred to in As amended by Council Directive 2013 /13/EU, the foreign company referred to in Article 2.
The taxable income of the Community shall not be purchased from the Community within the economic territory of the European Economic Area, provided that:
(1) the entity which divides the dividend is, without the possibility of selection and the exemption, obliged to pay at least 10 % of the tax revenue distributed; and
(2) According to the tax law of the State in question, the Community has its seat in that State and, according to the convention on the avoidance of double taxation, is not established in a State outside the European Economic Area.
Community taxable income is obtained from entities other than those referred to in paragraphs 1 and 2. Moreover, by way of derogation from paragraphs 1 and 2:
(1) the acquisition is subject to taxable income of 75 % and 25 % of the tax-free income, if the purchase was obtained from the shares of a foreign company within the meaning of Article 2 of that Directive, in respect of which the share capital of which is covered by Article 2 of that Directive The dividend is directly owned by the beneficiary of a dividend of less than 10 % or of the shares of the resident or non-resident entity resident in the economic territory of the European Economic Area mentioned above;
(2) if the dividend entity is a publicly traded company within the meaning of Article 33a (2) of the Income Tax Act and the dividend is a company other than a publicly quoted company, which does not own a dividend, is a taxable income. At least 10 % of the share capital of the company distributing the dividend.
By way of derogation from the provisions of the law on cooperative banks and other cooperative credit institutions, (1504/2001) , the central bank of the cooperative banks, as the central mfi of the cooperative banks, is exempt from tax.
Paragraph 5 has been repealed by L 30.12.2014/1400 Which entered into force on 1 January 2015. The previous wording reads:
The provisions of paragraphs 1 to 3 shall also apply to the contribution of the Community to the cooperative capital of the cooperative, to the investment ratio and to the added value of the contribution, to the remuneration of the national savings bank and to the contribution of the additional fund investment. The profit share and the interest rate and the guarantee capital interest of the mutual insurance company and the insurance undertaking.
Seventy-five per cent of the purchase of a natural person or estate other than the publicly quoted company is taxable income. 85 % of the dividend received by a natural or natural person in a listed company is taxable income. (30.12.2014/00)
L to 1400/2014 The amended paragraph 6 entered into force on 1 January 2015. The previous wording reads:
75 % of the purchase of a natural person or a estate other than the publicly traded company and 75 % of the direct payments referred to in paragraph 5 shall be taxable income, as referred to in Article 33d (2) of the Income Tax Code. , however, as provided for in that paragraph. 85 % of the dividend received by a natural or natural person in a listed company is taxable income.
The covered dividend accounts for 75 % of taxable income.
Under Article 33a (3) and Article 33b (6) of the Income Tax Act, the allocation of funds from the free equity fund as referred to in Article 33b (6) of the Income Tax Act shall be subject to the exceptions provided for in Article 6c of this Act.
L to 1238/2013 Amended Article 6a entered into force on 1 January 2014. The previous wording reads:
The Community's purchase is not taxable income. However, in the case of Osingo, the exceptions provided for in paragraph 2 are 75 % and 25 % duty-free if:
(1) the dividend has been obtained from shares in investment property and the entity which divides the dividend is not a foreign country in accordance with Council Directive 2011 /96/EU on the common system of taxation applicable to parent companies and subsidiaries of different Member States, As amended by Council Directive 2013 /13/EU, as referred to in Article 2, of which a dividend is owned by a dividend by at least 10 % of the share capital; (9.8.2011)
(2) the dividend entity is non-resident or resident in a Member State of the European Union within the meaning of paragraph 1; or
(3) the entity which distributes the dividend is a publicly traded company within the meaning of Article 33a (2) of the Income Tax Act and the dividend is a non-listed entity other than a publicly quoted company which does not own a dividend and immediately distributes at least 10 % dividends; The share capital of the company sharing.
(29.06.2012)Where the dividend referred to in paragraph 1 (2) between the State of residence of the Member State of residence and Finland is not in force in the tax year, there shall be no double taxation convention applicable to the distribution of dividends by the Community, The purchase is entirely taxable income.
By way of derogation from paragraph 1, the acquisition by the Cooperative Bank of the law on cooperative banks and other cooperative credit institutions (1504/2001) , the central bank of the cooperative banks, as the central mfi of the cooperative banks, is exempt from tax.
The provisions of paragraph 1 shall also apply to the contribution of the Community to the cooperative capital of the cooperative, the investment ratio and the added value of the contribution to the interest rate, the contribution of the domestic savings bank and the additional fund investment to the profit share And the interest of the mutual insurance company and the insurance undertaking to pay the guarantee capital.
However, 70 % of the dividends received by a natural or deceased person and 70 % of the supplies referred to in paragraph 3 above are taxable income, as referred to in Article 33d (2) of the Income Tax Act, as referred to in that paragraph. Provides.
The covered dividend accounts for 70 % of taxable income.
L cooperative banks and other cooperative credit institutions 1504/2001 Has been repealed by L in respect of cooperative banks and other cooperative credit institutions 423/2013 .
The transfer of shares belonging to the entity referred to in Article 6 (1) (1) shall not constitute taxable income or the cost of acquisition of the shares if the shares are exempt from tax.
Shares shall be exempt from tax if:
(1) for a period of at least one year over a period not more than one year before the transfer, the taxable person has owned at least 10 % of the share capital of the company to be transferred and the shares to be released are: The shares held,
(2) the company that is the subject of the donation is not a holding company or a housing limited company or a limited liability company which actually covers the ownership or management of buildings, and
3) the company subject to extradition is a domestic or a company referred to in Article 2 of the Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of the Council of the European Communities 2 , or between the State of residence and Finland in the tax year, a double taxation agreement shall be in force, which shall apply to dividends distributed by the company.
However, the transfer of duty-free shares is subject to taxable income in so far as the difference between the supply price and the unbridled acquisition is due to the depreciation of the supply arrangements referred to in Article 42 (1) or the fact that: The cost of the purchase has been deducted from the reserve or the grant referred to in Article 8 (1) (2). The surrender price is also taxable income up to the amount corresponding to the amount of the tax deductible from the transfer between those companies in the past from the transfer to another group of companies.
The loss resulting from the supply of non-tax-free shares of fixed assets shall be deductible from the taxable profits obtained from the supply of shares in fixed assets in the tax year and in the form of a reference The following year. However, the restriction does not concern the reduction of losses incurred by the companies referred to in paragraph 2 (2). (30.12.2008/1077)
If the taxable person has not owned the shares transferred continuously for a continuous period of at least one year, the deductible supply balance shall be deducted from the taxable person's share of the shares awarded to the taxable person on the basis of his or her share of the shares, Of the law on group assistance in taxation (825/1986) Or any other comparable item which has reduced the company's assets.
The donation rate is not deductible if the company subject to extradition is resident in a Member State other than Finland and is not a company covered by the parent companies and subsidiaries of different Member States of the European Communities. Article 2 of the directive on the common system of taxation and the State of residence of the company and Finland is not in force in the tax year for the avoidance of double taxation, which applies to dividends distributed by the company.
For the purposes of this Article, group companies are: (624/2006) in Chapter 8, Section 12 Of a group of companies or companies within the meaning of Article 12 of Chapter 8 of the Companies Act, the companies belonging to the group or companies in which all one or more natural or legal persons, legal entities or one of them are jointly controlled by that authority. (30.12.2008/1077)
For the purposes of Article 1 (1) of Chapter 13 of the Companies Act, the allocation of funds from a free equity fund within the meaning of Article 1 (1) of Chapter 13 of the Companies Act shall be regarded as a taxable donation in so far as the taxable person is returned to the company Capital investment if:
(1) for the purposes of the allocation of funds, a maximum period of 10 years has elapsed; and
(2) the taxable person submits a reliable report on the fulfilment of the conditions referred to in this Article.
For the purpose of calculating the profit resulting from the transfer, the distribution of the assets referred to in paragraph 1 shall be deducted from the cost of the acquisition in the form of a share tax, but not more than the amount of funds to be distributed. If an unending acquisition of a share is less than the distribution of the assets to be delivered, the amount of the undeleted procurement shall be deducted.
By way of derogation from paragraphs 1 and 2, the amount resulting from the assets referred to in paragraph 1 shall not be subject to taxable income if the shares of the company sharing the assets are subject to the tax exemption referred to in Article 6b (2) of the shareholder tax. Shares to be donated.
In the case of a share tax, the non-deductible proportion shall be deducted from the amount deducted in the calculation of the profit margin referred to in paragraph 2, or the amount to be deducted in the calculation, unless the allocation of funds under paragraph 3 would be tax-free.
L to 1238/2013 Article 6c entered into force on 1 January 2014.
The surplus obtained by the cooperative refers to the interest rate and other cooperative law of the cooperative Article 16 (1) of Chapter 16 The surplus referred to in paragraph 1, with the exception of the surplus amount referred to in paragraph 5 of this Article.
85 % of the surplus received by a natural or natural person from a listed co-operative, and 15 % of the tax-free income. The cooperative is publicly listed when its share or share is traded within the meaning of Article 33a (2) of the Income Tax Act.
25 % of the surplus obtained by a natural or deceased person from a non-listed member of the cooperative is taxable income and 75 % is duty-free until 5 000 euro, to the extent that the taxable person's personal Such a surplus does not exceed eur 5 000. The surplus, which exceeds eur 5 000, amounts to 75 % of taxable income and 25 % of taxable income.
The Community's surplus shall be subject to the provisions of Article 6a which, in the calculation of the holding referred to in Article 6a (3), shall take into account the ownership share of the taxable person in the share capital and share capital of the cooperative.
The deductible surplus from the cooperative to the cooperative as referred to in Article 18 (4) is wholly taxable income.
The allocation of funds from the free equity fund referred to in Article 33f (1) of the Income Tax Act shall be governed by the provisions of this Article in respect of the surplus. However, the allocation of funds from a non-listed cooperative fund to the free equity fund shall be deemed to be, subject to the conditions laid down in Article 6c of this Act, as a taxable donation and the profit of the transfer, as provided for in Article 6c. As part of the withdrawal of membership of the cooperative, as a taxable donation, it is also regarded as a transfer of funds from the free equity fund, in so far as the contribution is equal to the contribution paid.
The provisions on the surplus of this law shall also apply, respectively, to the remuneration of the national savings bank and to the additional fund investment to the profit share and the interest rate, as well as the debt paid by the mutual insurance undertaking and the insurance undertaking. Guarantee capital interest rate.
L to 1400/2014 Article 6d entered into force on 1 January 2015.
The costs and losses incurred in the acquisition or retention of income shall be deductible.
The deductible expenditure referred to in Article 7 shall be as follows:
(1) the cost of acquisition of assets and investment assets and the revaluation of assets as referred to in Article 5 (6); (23.12.1977/1001)
(2) the cost of acquisition of fixed assets with the exceptions provided for in Article 6b; where the taxable person has obtained a benefit from the public service, or if any other person has participated in the award of the contract, The deductible acquisition cost, however, does not include a grant or a part corresponding to the other part of the contract, (30.7.2004)
(2a) financial instruments held for trading on the basis of the international accounting standards referred to in Article 5 (2a) of Chapter 5 of the Accounting Act, or in accordance with international accounting standards referred to in Article 1 (1) of that Act; (30.12.2008/1077)
(2b) the fair value of a credit institution, investment firm and a financial institution within the meaning of the Law on the activity of credit institutions, as well as a financial institution subject to a credit institution's financial statements, Value invoices entered in the profit and loss account in accordance with the international accounting standards referred to in Section 6 of Chapter 7a of the Act on the Protection of the Credit Institutions and in Chapter 7a of the Accounting Act, Section 7 of the Accounting Act; (88/2014/645)
L to 645/2014 Paragraph 2b entered into force on 15 August 2014. The previous wording reads:
(2b) the fair value of a credit institution, investment firm and a financial institution within the meaning of the Law on the activity of credit institutions, as well as a financial institution subject to a credit institution's financial statements, Value invoices entered in the profit and loss account in accordance with the international accounting standards referred to in Article 151 of the Accounting Act or Article 1 of the Accounting Act, in accordance with international accounting standards referred to in Article 1 (a) of the Accounting Act; (30.12.2008/1077)
(2c) value invoices issued in the profit and loss account under the law on insurance and pension funds under the law on insurance and pension funds; (30.12.2008/1077)
(3) the rent of the land and water used in the industry and the room of room; (20.12.2002/1160)
(4) the salaries of persons who have worked in the industry, the pensions of their families and their dependants, and their dependants, as well as the pension, sickness insurance, invalidity or other Insurance and other payments resulting from the organisation of rights and interests, with the exceptions provided for in paragraphs 2 and 3; payments to an independent pension institution set up by the employer or to a pension fund shall be deductible, however, , which according to technical criteria is required The pension or other liability arising from the pension or other commitments of the institution or institution, or (1774/1995) The liability referred to in paragraph 2 (3); (18.4.1997/321)
(4a) Accident insurance contributions of the movement or self-employed person and the pension fund of the entrepreneurs (14,96) , farmers' pension fund (19,16) And compulsory contributions based on Article 1a (2) of the Pension Act of Workers in short-term contracts, (14.7.1989/661)
(4b) on the basis of Article 33b (3) of the Income Tax Act, as an income tax, (26.06.2009)
(5) declarations, customer magazines and publications, ordinary advertising gifts, advertising opportunities, etc., (20.12.2002/1160)
(6) expenditure on research activities aimed at developing the activities of the movement; (20.12.2002/1160)
(7) the establishment and restructuring of the Community and the establishment and restructuring of the establishment and the organisation of the business, (20.12.2002/1160)
(8) 50 % of the amount of representation expenses; (12/122014/1087)
L to 10/7/2014 Paragraph 8 entered into force on 1 January 2015.
Paragraph 8 has been repealed by L 30.12.2013/1238 Which entered into force on 1 January 2014. The previous wording reads:
(8) 50 % of the amount of representation expenses;
(9) membership fees for social partners, (20.12.2002/1160)
(10) statutory transfers of insurance companies, insurance undertakings, insurance funds and other comparable insurance institutions to the liability and insurance charges, as well as pension and other comparable pension institutions; The amounts calculated according to the technical criteria necessary to cover pension commitments and other liabilities resulting from such commitments, (10.07.1998/99)
(11) statutory contributions from deposit banks and branches of foreign credit institutions in Finland to collateral funds and investment firms, credit institutions, management companies and Statutory contributions to investment services by aifm and branches of foreign investment firms, credit institutions and management companies and EEA Alternates in Finland (747/2012) For the intended compensation fund for investors; (30.12.2014/1405)
L to 1405/2014 The amended paragraph 11 entered into force on 1 January 2015. The previous wording reads:
(11) statutory contributions from deposit banks and branches of foreign credit institutions in Finland to hedge funds and guarantee funds within the meaning of the Law on the activities of credit institutions and investment firms, credit institutions, Statutory performance of management companies and alternative fund managers, foreign investment firms, credit institutions and management companies and EEA branch managers in Finland (747/2012) For the intended compensation fund for investors; (17/04/2013)
L to 18/04/2014 The amended paragraph 11 entered into force on 15 March 2014. The previous wording reads:
(11) statutory contributions from deposit banks and branches of foreign credit institutions in Finland to hedge funds and guarantee funds within the meaning of the Law on the activities of credit institutions and investment firms, credit institutions and Statutory performance of management companies and branches of foreign investment firms, credit institutions and management companies in Finland (747/2012) For the intended compensation fund for investors; (14.12.2012)
(12) the law on the financial stability authority of deposit banks; (195/2014) The Deposit Guarantee Scheme and the Deposit Guarantee Scheme's pre-accession payments to the Deposit Guarantee Fund, and the EU stability payments and the stability charges paid by credit institutions and investment firms to the resolution fund; (30.12.2014/1405)
L to 1405/2014 Paragraph 12 entered into force on 1 January 2015. The previous wording reads:
Paragraph 12 is repealed by L 21.12.2000 .
13) Nuclear Energy (990/87) Of nuclear waste management (30.12.1992/1539)
(14) in the Staff Regulations (194/2010) The human resources management item and the additional part thereof; (5.11.2010)
15) Real estate tax law (654/1992) The property tax to be carried out in so far as it relates to the commercial property in use; (30.12.2008/1077)
16) expenditure relating to the renewal of the forest and the rearing and harvesting of wood; (30.12.2008/1077)
(17) value bills entered in the profit and loss account of investments covered by Article 19 of Chapter 8 of the Insurance Companies Act; (30.12.2008/1077)
(18) the financial instruments referred to in paragraphs 2a to 2c and the fair value of the fair value of the fair value for the transition to equity subscribed in the financial statements; (31.08.2012/2015)
(19) the Law on the Broadcasting (12/04/2012) Shall be carried out by the Community Broadcasting Network. (31.08.2012/2015)
Paragraph 2 has been repealed by L 20.8.2004/774 .
The premiums paid for life insurance shall be deductible only if:
(1) the beneficiary of the insurance is an insured person or a person within the meaning of Article 34 (3) (2) of the Income Tax Code, or (20.8.2004)
(2) the Community shall make payments exclusively for the insurance of the insured person, where the beneficiary is an entity and an insured worker insured with a significant contribution to the Community activity; the latter contributions do not: , however, are not deductible if they are carried out at a shorter period than the maintenance of the insurance cover if the payments are distributed evenly throughout the insurance period.
(29.11.1996/97)The acquisition cost of an open company or commandiite company within the meaning of Article 6 (1) (1) shall only be deductible from the taxable amount of the Community's taxable amount in excess of the amount of the company's share price In the tax year, or in the subsequent fiscal year, of the shares or shares of the fixed assets. (30.12.2008/1077)
Entrepreneurs' pension L 468/1969 Has been repealed by L for the entry into force of the entrepreneur's pension law 1273/2006 , see The entrepreneur's pension L 1272/2006 . Pension of farmers' L 467/1969 Has been repealed with effect from the entry into force of the Pensions Act by L 1281/2006 , see Farmer's pension L 1280/2006 .
The financial assets consist of money, bank accounts and accounts receipted, receipted, and other financial assets.
Variable assets are trade goods, raw materials, semi-finished goods and other goods and other goods and other goods and other products intended for consumption in the course of the course of the business, as well as for incineration and lubricants and other goods intended for consumption. Accessories.
Investment assets consist of securities, real estate and other assets, other than assets, acquired by the money, insurance and pension institutions or in order to secure investments.
Operating assets are land, securities, buildings, machinery, furniture and other articles, patents and other non-material rights which can be surrendered separately, including gravel and heifers, mines, buildings, buildings, furniture and other objects, patents and other articles. Squares, peat bogs and other such commodities. The land, securities and other commodities are non-consumable assets.
The commodity shall be read in the assets since it has been dispatched, delivered or otherwise disposed of to the taxable person, until the taxable person has given up or has been consumed, destroyed or otherwise lost. A commodity purchased abroad shall be deemed to be surrendered and thus the taxable person immediately after it has been brought on board, given to the other carrier or, when the commodity is stored abroad, it shall, according to the By decree of the Ministry of Finance more specifically, the taxable person has been surrendered. Trees purchased at a fixed price from the territory provided for by the forestry trade contract are included in the purchaser's assets. A building, a structure, a machine or any other commodity manufactured by a donor who, according to the contract, receives a special check after having delivered a special inspection, shall be included in the extradable assets of the donor until after the verification Received.
The cost of conversion, investment and fixed assets is the amount of variable expenditure resulting from the purchase and manufacture of the commodity. In addition, in accordance with the international accounting standards referred to in Chapter 4, Section 5 of Chapter 4 of the Accounting Act or Chapter 7 (a) of that Act, the cost of the purchase of the asset in the accounts shall be read as fixed and interest payments. (30.12.2008/1077)
The amount of the acquisition cost of an exchange asset at the end of the tax year shall be determined if the taxable person does not show otherwise, assuming that the same goods have been released or consumed in the order in which they were acquired.
For the purpose of determining the acquisition of the value units, the value shares shall be deemed to be, unless otherwise shown by the taxable person, disposed of in the order in which they were acquired. (30.12.1991/16)
In the case of inheritance, as a gift or any other comparable yield, the right to deduct from the financial, exchange, investment and use assets received free of charge shall be deemed to be the likely supply price of the commodity at the time of the recovery or below. The likely disposal price at the time when the commodity is made available to industry. However, if the taxable person has received the whole movement or profession without remuneration, the cost of the acquisition of the financial, exchange, investment and operating assets received shall be reduced in the same way as it would have been deducted from the income of the beneficiary.
Expenditure resulting from the acquisition or retention of revenue is not:
(1) the salaries, pensions or other benefits of the spouse of the taxable person and of a child or other family member who, before the tax year, has not been up for 14 years;
(2) expenditure resulting from the acquisition or retention of duty-free, yet in such a way that a portion of the expenditure exceeding the taxable income is deemed to be deductible;
(3) payments made from the accession of electricity, telecommunications, water, sewerage or district heating, which are returned to the taxable person for the purpose of waiving the pre-accession fee; (30.12.2008/1077)
(4) stamp duty on an open letter or any other document in which the title of the actual post is not followed; (21.12.1990/1164)
(5) fines, penalties and other non-imposed penalties; (22.12.2005/1134)
(6) the replacement allowance referred to in Article 31 (5) of the Income Tax Act, to the extent that the dividend has been paid out of which the dividend has been paid; (30.7.2004)
(7) Article 6 (1) (1), of a limited liability company within the meaning of Article 6 (1) (1), of which the taxable person or group companies referred to in Article 6b (7) own or jointly own at least 10 % of the share capital; Loss and depreciation of assets and impairment of assets, group support to such company and other equivalent to the improvement of the financial position of the limited liability company; (22.12.2005/1134)
(8) bribes and the natural benefits of bribes; (30.12.2008/1077)
(9) the amount of the share company's own shares, unless otherwise provided for in Article 18 (3); (28.12.2012)
(10) the provisional banking tax law (186/2012) Shall be subject to a bank tax. (12/122014/1087)
L to 10/7/2014 Paragraph 10 entered into force on 1 January 2015. The previous wording reads:
(10) the provisional banking tax law (186/2012) Shall be subject to a bank tax; (30.12.2013/1238)
L to 1238/2013 The amended paragraph 10 entered into force on 1 January 2014. The previous wording reads:
(10) the provisional banking tax law (186/2012) Shall be subject to a bank tax. (28.12.2012)
Paragraph 11 has been repealed by L 12.12.2012 Which entered into force on 1 January 2015. The previous wording reads:
(11) representation expenses;
L to 1256/2013 The amended paragraph 11 shall enter into force at the date specified by the Council Regulation. The previous wording reads:
11) representation expenses. (30.12.2013/1238)
L to 1238/2013 Paragraph 11 entered into force on 1 January 2014.
(12) Power plant tax law (185/2013) Shall be subject to a tax. (30.12.2013/1256)
L temporary banking tax 18/06/2012 Has been repealed by L 19.12.2014/1210 . Power plant tax L 1255/2013 Has been repealed by L 7.11.2014/880 .
For the purposes of paragraphs 2 and 3 of this paragraph, the deductible losses referred to in Article 7 shall be as follows:
(1) losses arising from embezzlement, theft or other offences against financial assets;
(2) the depreciation of the proceeds of sales and the depreciation of other financial assets;
(3) the impairment losses recorded in the profit and loss account, in accordance with the legislation on insurance and pension funds, in the profit and loss account and the depreciation of other receivables.
The deductible shall also be:
1) annual and exchange rebates, purchase and sale credits and other such adjustments, (30.12.2014/00)
L to 1400/2014 Paragraph 1 entered into force on 1 January 2015. The previous wording reads:
(1) annual and exchange rebates, purchase and sale credits and other such adjustments, as well as the full refund of dividends distributed by the cooperative purchases and sales or equivalent transactions,
(2) interest in the debt-related debt, including when the interest rate depends on the outcome of the movement; (21.1.1987)
(3) the index and class losses incurred as a result of the economic activity resulting from the economic activity, as well as the value added of the forward contract or equivalent hedging instrument against foreign exchange rate changes; (30.12.2008/1077)
(4) the law on the operation of deposit banks (1268/1990) in Article 24a The interest rate of the capital injection that has been paid to the State or to the State Guarantee Fund, (30.7.2004)
(5) the pension fund paid by the pension fund; Article 45 (1774/1995) Reimbursement and pension fund paid by the pension fund (1164/1992) Article 83a The intended return. (30.7.2004)
However, the proportion of the interest which corresponds to the negative equity of the private capital raised in the course of the different years from the private enterprise or the business group multiplied by the activity of the business group shall not be regarded as a result of the business activity. An interest rate equal to the base rate of the Bank of Finland plus one percentage point. The negative balance shall be calculated in such a way as to reduce the losses incurred in the balance sheet of the tax year from the amount of the negative equity which has not been accumulated to cover profit and increase the value added; and In the commandites companies, the capital injections of silent partners. (30.12.1992/1539)
By way of derogation from Article 16 (9), it shall be deductible by way of derogation from Article 16 (9) on the basis of the employment relationship of a limited liability company, but not more than the fair value of the moment of surrender or subscription of the shares, minus the amount of the shares by the beneficiary of the share At the price of the subscription, if the stock company has acquired shares in a regulated market or other regulated market within the meaning of the law on the trading of financial instruments. (14.12.2012)
Any surplus from a listed cooperative, other than a listed member of a listed cooperative, shall be deductible if:
(1) the membership of the cooperative is transparent and consists of an economic activity in support of the needs of members' individual livelihood or agricultural needs, taking advantage of the services provided by the cooperative;
(2) the surplus is returned to all members in proportion to those purchases or sales;
(3) control of members of the cooperative;
(4) the return of the surplus has been incurred during the financial year in the course of the transfer of goods by the cooperative to its members, or the cooperative's supply of goods to a third party;
(5) Whereas the share of the cooperative's share of the share capital and voting rights in the cooperative is at the end of the financial year up to a maximum of 10 % of the members of the cooperative within the meaning of Article 31 (2) of the Tax Code; With related members; and
(6) a member of the surplus of the surplus shall be obliged, without a choice and exemption, to carry out a tax of at least 10 % of the resulting income.
(30.12.2014/00)L to 1400/2014 (4) entered into force on 1 January 2015.
L: The operation of the deposit banks has been repealed by L 1607/1993 , see L credit institutions 610/2014 .
The interest rates referred to in Article 18 (1) (2) of the Community, open company and the commandites company are deductible as provided for in this Article.
The interest payments shall be deductible in so far as they are equal to interest income. Interest rates higher than interest income ( Net interest payments ) Are deductible if they are not more than eur 500 000 in the tax year. In the case of net interest payments, the net interest payments of the above amount shall not be deductible in so far as:
(1) they exceed 25 % of the result of the economic activity referred to in Article 3 of this Act, plus interest payments and deductions deducted in taxation, and the group grant provided for in the Tax Act; and Has been deducted from the group grant; and
(2) The amount of net interest payments exceeding the 25 % limit is equal to or less than the net interest payments between the parties in the related debt ratio.
(30.12.2013/1238)L to 1238/2013 (2) entered into force on 1 January 2014. The previous wording reads:
The interest payments shall be deductible in so far as they are equal to interest income. Interest rates higher than interest income ( Net interest payments ) Are deductible if they are not more than eur 500 000 in the tax year. In the case of net interest payments, the net interest payments of the above amount shall not be deductible in so far as:
(1) exceed 30 % of the result of the economic activity referred to in Article 3, plus interest payments, depreciation deductions, loss of financial assets and value adjustments, and corporate income tax law The group subsidy received and deducted from the group grant; and
(2) The amount of net interest payments exceeding the 30 % limit is equal to the net interest payments between the parties in the related debt ratio.
If the taxable person submits a statement that the ratio of the taxable person's equity to the balance sheet total of the consolidated accounts is higher or equal to the ratio equivalent to the consolidated balance sheet at the end of the fiscal year, paragraph 2 Provisions on the restriction of the right to deduct interest shall not apply. The balance sheet shall be drawn up in a Member State of the European Union, in a State of the European Economic Area or in a State with which Finland has a valid double taxation agreement. This level refers to the balance sheet of the international accounting standards referred to in Article 7 (1) of the Accounting Act. In the absence of a balance sheet in accordance with international accounting standards, a balance sheet shall be used for the purposes of the accounting legislation of a Member State of the European Union or of a State belonging to the European Economic Area and, in the absence thereof, Conforming.
Paragraph 2, which provides for the restriction of the right of deduction, shall not apply to a credit institution within the meaning of the Law on the operation of a credit institution, the same undertaking, an insurance institution, its owner, The Law on the supervision of financial and insurance groups (699/2004) Of the financial and insurance group, and not the pension institution.
The parties to the debt ratio are related to each other if the party has a dominant influence on the part of the two parties or the third party, acting alone or jointly with their neighbouring district, on the basis of the law on the taxation procedure (1558/1995) (2) referred to in paragraph 2. The parties to the debt ratio shall be the actual beneficiary of the income of the interest payable and the interest payable.
If the underlying liability is taken from a non-related party, the debt is considered to be a liability taken by the party on the basis of the liability in so far as:
(1) the related party must be obtained from a party other than the related party and the beneficiary is linked to the debt; or
(2) the debt security shall be secured by the intermediary.
Net interest payments which are undeductible pursuant to paragraph 2 ( Net interest payments not deductible ), may be deducted from the revenue of the following years up to the amount of the deductible interest payments for each tax year. The taxable person shall require the deduction of net interest payments which are not deductible and shall explain the reasons for the reduction. As a result of the merger of the Community, the undeductible net interest shall be transferred to the receiving entity. The net interest shall be transferred to the receiving entity, in so far as it is clear that the net interest payment has been incurred by the receiving entity, in so far as it is clear that the net interest shall be transferred to the receiving entity. In the transition period. For the remainder, the net interest payment shall be transferred in the same proportion as that of the distribution of the distribution of Community funds under the tax (1142/2005) Shall be transferred to the receiving entity.
The income is the yield of the tax year during which it was received as money, asset or other value in money. However, minor items of revenue may be read as the output of the tax year in which their payment is received.
If, in the financial statements, the taxable person has subscribed to the output of a long-term product, in accordance with the international accounting standards referred to in Section 4 of Chapter 5 of Chapter 5 of the Accounting Act or Section 7 of the Accounting Act, On the basis of the manufacturing rate, the income referred to above shall be considered as output of the tax year. (30.12.2008/1077)
The State's remuneration for the overall road or rail service is the income of the tax year during which the total management service has been abandoned. The total care service is defined as a means of planning, construction, financing and maintenance of a road or railway based on a contract of at least 10 years, the consideration of which depends on the use of the traffic volume or other equivalent road or rail road. The amount to be described ( The transport reference ) Based on. The total service shall be deemed to be surrendered in each tax year corresponding to the amount of the traffic performance realised in the tax year.
Interest and rents obtained in advance, as well as any other income that is determined on the basis of the consumption of time and which can be considered partially or wholly to two or more of the fiscal years following the tax year in which it has been obtained, Shall be amorated, where required by the taxable person, in equal annual instalments to the output of the tax years from which they have been obtained, except for interest rates other than interest for a period not exceeding 10 years.
In accordance with Article 30, Article 33 (2), Article 41 and Article 43, the transfer price or any other consideration shall be amorted.
The revaluation of the assets of the insurance institution shall be the proceeds of the tax year in which the revaluation is carried out in the accounts.
The expenditure shall be the tax year during which the obligation to perform it has been incurred, unless otherwise specified below. However, minor items of expenditure may be read as the cost of the tax year in which their payment has taken place. (11.12.1981/80)
The loss is the running of the tax year during which it has been established, unless otherwise specified below.
Interest and rent, as well as any other type of expenditure determined on the basis of the cost of time, shall be the tax year for which it is carried out. However, during the construction of a new power plant, a mine and other industrial installations, construction-related interest rates may be reduced by a maximum of 10 % per annum, if required by the taxable person.
The interest paid to the State or State guarantee fund referred to in Article 18 (1) (4) shall be the year of the tax year for which it is carried out.
Expenditure shall be reduced or retained for three or more tax years, if otherwise provided below, in the form of equal annual depreciation, or if the likely duration of action is 10 years. Taller, 10 tax years.
Expenditure on research activities for the development of a business, with the exception of expenditure on the acquisition of a building or a structure intended for permanent use, or part of a building or structure, shall be the year of the tax year in which they: The obligation to perform the duties has been incurred, however, so that, where the taxable person so requests, these expenses may be deducted in the course of two or more fiscal years.
The exchange rate gains recorded as output in the profit and loss account, except those referred to in Article 5 (8) and (13) of this Act, of the financial liabilities and claims resulting from the business activity, shall be the yield of the tax year of the tax year; and The course losses of the tax year during which the foreign exchange rate has changed. If the debt or receivable protection against foreign exchange rate changes is protected by a forward contract or other equivalent hedging instrument, the unrealised value of the hedging instrument shall be the return on the tax year of the fiscal year and the depreciation of the tax year during which It is marked as output or expense of the profit and loss account.
The index profit for the profit and loss account of the liabilities and receivables in the profit and loss account is the output of the fiscal year and the indexation of the tax year during which the price or cost index or other reference criteria have changed.
Overstay shall be deducted from the revenue from the tax year for which they are distributed.
By way of derogation from the period of entry and expenditure, a self-employed person who has kept his accounts and drawn up his profit and loss account in accordance with Articles 27 and 30 of the accounting law of the profit and loss account shall be the income of the tax year in which it is paid, and the expenditure incurred by The tax year for which it has been paid. However, the supply and other consideration, as well as the cost of the acquisition of the exchange and operating assets, shall be differentiated according to the provisions of Chaos 2 and 3, unless they are minor within the meaning of Articles 19 and 22.
A nuclear waste management fee to be paid to the nuclear waste management fund of a taxable person shall be before the end of the last tax year ending. The surplus from the Nuclear Waste Management Fund to the taxable person under the Nuclear Energy Act shall be the return of the last tax year ending before the return.
Expenditure resulting from the production of the total management services referred to in Article 19a, and the interest generated by the financing of the road or railway construction, shall be reduced by equal annual depreciation during the remainder of the contract period From the tax year in which the road or rail has been introduced.
Paragraph 1 shall apply to the maintenance costs of a road or railway only to the extent that the likely effect of the procedure is at least three years.
Compensation to the subject-maker's commitment ( Premium ) Is the taxable income of the tax year in which the option is set.
By way of derogation from paragraph 1, a regulated market or a regulated market within the meaning of the Law on trade in financial instruments of a duration not exceeding 18 months, or any other regulated and controlled market, The premium fixed by the applicant for the target option is the rate of return of the tax year in which the contract is closed, implemented or terminated. If, on the basis of the implementation of the option contract, the provider of the option to purchase an option under an option purchase option, the amount to be deductible in the taxable amount of the purchased assets shall be deemed to be equal to the amount corresponding to the purchase price of the underlying contract Minus the amount corresponding to the premium. (14.12.2012)
The premium paid by the holder of the holder's option is the deductible amount of the tax year in which the option agreement is closed, implemented or terminated. If the holder of the purchase option carries out an option by acquiring the underlying asset, the amount of the asset shall be deemed to be the amount corresponding to the price of the underlying asset plus the amount of the premium paid.
The provisions of this Article shall apply, subject to Articles 5 (8) to (10) and (13), Article 8 (1) (2) to (2) to (2) (c) and (17) or Article 27e. (30.12.2008/1077)
The value increases of the financial instruments and investments referred to in Article 5 (8) to (10) and (13) and Article 8 (1) (2) to (2) to (2) and (17) shall be the taxable income and value of the tax year of the tax year of the fiscal year for which they are deductible. Marked as output and expense of the profit and loss account. The cost of the financing of the abovementioned financial instruments and investments shall be deemed to be the cost of the initial acquisition of the assets plus and minus the amount of the taxes referred to above as output or expense.
The amount paid for own shares referred to in Article 18 (3) shall be deductible for the tax year during which the shares issued on the basis of the employment relationship are recorded or given.
The cost of the transfer of assets is the tax year for which the assets have been transferred, consumed or lost. However, at the end of the tax year at the end of the tax year, the cost of the acquisition shall be the part of the tax year which exceeds the acquisition of the corresponding exchange asset at the end of the tax year, likely to be the same The net realisable value referred to in the international accounting standards referred to in Article 7 (1) of Chapter 7a of the Accounting Act. (30.12.2008/1077)
If the income derived from a long-term product is read as output of a tax year within the meaning of Article 19 (2), the corresponding part of the cost of the asset shall be deducted as a tax year. (30.12.1992/1539)
Paragraph 3 has been repealed by L 30.12.1992/1539 .
The cost of the investment property and the revaluation referred to in Article 5 (6) shall be the tax year for which the investment property has been transferred or lost. However, the cost of the acquisition of the assets at the end of the fiscal year and the depreciation referred to above shall be the part of the tax year that exceeds the acquisition of the corresponding investment property at the end of the fiscal year. The supply price or, at the same time, the supply price likely to be obtained. (30.12.1992/1539)
By way of derogation from paragraph 1, the cost of the purchase of a building forming part of the investment property and the corresponding part of the revaluation referred to in Article 5 (6) shall be deleted in the same way as that of the equivalent The cost of the building.
Depreciation of the cost of purchasing machinery, equipment and other movable movable property shall be depreciated as a single item of expenditure.
The balance of expenditure shall be the sum of the cost of the acquisition of the movable assets of the movable property placed in service during the tax year and the non-depreciation of the movable assets previously put into service, minus the amount of the movable property that was obtained from the movable assets during the tax year. By means of donations and other consideration. For the purpose of calculating the balance of expenditure, movable fixed assets shall also be considered as the acquisition of movable fixed assets, including the expansion, conversion, reform and other related basic improvement expenditure and, where required by the taxable person, in the case of sizeable repairs.
The depreciation of the tax year shall not exceed 25 % of the balance of expenditure. (26/06/98)
For the calculation of the remnant, the remaining part of the disposals and other consideration received during the tax year from the movable property over the tax year shall be regarded as taxable outputs. However, the insurance compensation or other consideration received in the event of a fire or any other accident shall be subject to the provisions of Article 43. (30.12.1992/1539)
The cost of purchasing lifts, machinery and equipment, fittings, ice and freezer cabinets, ventilation and air-conditioning equipment, central antennae and other commodities shall be abolished as well as the supply and other consideration received; To be interpreted in accordance with Article 30, even when the words'goods' are ingredients of a building.
The cost of acquisition of power transmission lines belonging to the national and local power mains network shall be abolished and the disposals and other consideration received shall be furnished as provided for in Article 30. (13.02.1987/130)
If the taxable person proves that the fair value of all the assets referred to in Articles 30 and 31 above is at the end of the fiscal year due to the depreciation, destruction, damage or other cause of the property, less than the balance of expenditure already committed Removal of the tax year, from the balance of expenditure to be made with an additional depreciation which lowers the balance of expenditure at fair value.
By way of derogation from Article 30, the total acquisition cost of the current fixed assets shall be abolished, if the taxable person so requires, in the tax year in which the assets are made available, if the assets are:
(1) the probable period of economic use shall not exceed 3 years; or
2) the cost of the acquisition does not exceed eur 850 ( Small purchase ).
(26.10.2001)A small acquisition within the meaning of paragraph 1 (2) shall be deemed to be a fixed asset or, where a number of fixed assets together form a set of fixed assets, such as a set of fixed assets. In total, a maximum reduction of eur 2 500 will be made in the annual tax year. (26.10.2001)
The cost of purchasing a car used for professional transport shall be abolished, where the taxable person so requires, in the tax year in which the car has been introduced, up to a maximum of 25 %, in the next two tax years not exceeding 20 % and subsequent tax years. Up to 15 %.
Extradition prices and other consideration of movable assets whose cost is deducted in the manner provided for in this Article shall be read as the output of the tax year in which they were obtained.
By way of derogation from Article 30, the cost of the supply of a water vessel which is not in immediate use shall be reduced by a maximum of 10 % per annum.
The cost of the building and the construction shall be deducted from the cost of the contract which is not deleted on the basis of part of the contract.
The size of the tax year shall not exceed:
(1) 7 % of the unbridled procurement procedure if the building is a commercial, storage, factory, workshop, economic, power station or other comparable building;
2) 4 % of the unbridled procurement procedure if the building is a dwelling, office or other comparable building;
(3) 20 % of the unbridled procurement of fuel tanks, oxygen tanks and other materials or other structures which are constructed of metal or other comparable materials;
(4) 20 % of the unbridled purchase of light structures constructed of wood or a comparable substance; and
(5) 20 % of the undeleted procurement expenditure of a building or structure or part of a building or a building used exclusively for business promotion research.
(30.12.1992/1539)Paragraph 3 has been repealed by L 30.12.1992/1539 .
The acquisition of fixed assets other than those referred to in Articles 30 and 31 shall also be considered as expenditure on the extension, amendment, reform and other similar basic improvement expenditure and, where required by the taxable person, in the case of larger repairs.
Cost of the acquisition of civil protection, the civil protection component of the building's procurement expenditure, the cost of purchasing buildings, equipment, machinery and other goods acquired in order to prevent pollution and outdoor air pollution, and natural gas The cost of the natural gas pipeline related to the distribution network shall be reduced by a maximum of 25 % per annum.
The cost of intangible free access to a patent and other non-tangible property which is subject to a limited period of validity, and an intangible right which is not subject to a limitation period shall be abolished in the same way as: The annual depreciation of 10 years or the likelihood of a taxable person, at a shorter time, during the economic lifetime of the right;
The cost of the purchase of the gravel and heifers, the mine, the quarry, the peat bog and any other property shall be removed from the cost of the quantity of the ingredient used for each tax year.
The cost of the acquisition of non-profit-making assets other than those of railways, such as railways, bridges, dams, dams and ponds shall be reduced by the same maximum annual depreciation during the economic lifetime of the assets or if this period of use is 40 years Taller, 40 years.
Where a taxable person proves that the fair value of the current fixed assets, other than those referred to in Articles 30 and 31, is at the end of the fiscal year due to impairment, damage or other cause of the depreciation of the assets, the An additional depreciation which reduces the fair value of a part of the non-depreciable portion of the contract, but in such a way that an additional depreciation of the fixed assets referred to in Article 36 may only be obtained from damage to property, or Other than that of other reasons.
Exposure prices and other consideration of the amounts of expenditure other than those referred to in Articles 30 and 31 other than those referred to in Articles 30 and 31 other than those referred to in Articles 30 and 31, The portion of the acquisition shall be deducted in the tax year in which the assets have been released or the loss has been ascertained, with the exceptions provided for in Article 43.
Where a taxable person proves that the fair value of securities other than shares or other non-equity assets is the fair value of the land at the end of the tax year at the time of its acquisition or on the basis of this provision, In the event of a reduction in the cost of the contract, the cost of the contract shall be reduced, which shall be deducted from the fair value of the part of the contract which is not depreciated.
For the purposes of Articles 6 (b) and 43 (b) and Article 43, the taxable supplies of the land, the security and other non-recoverable fixed assets and the other consideration shall be removed by the exceptions laid down in Articles 6b and 43, in the tax year in which the assets are: Surrendered, destroyed or damaged. The acquisition cost of non-taxable shares issued by the Community as referred to in Article 6 (1) (1), other than those referred to in Article 6 (b) (1) of the Act, shall be subject to the provisions of Article 6b (4) to (6) on the disposal of: Deductible when the shares have been surrendered or definitively lost.
If the assets are destroyed or damaged as a result of a fire or any other accident, the amount of expenditure referred to in Article 30 shall be deducted in the calculation of the balance of expenditure referred to in Article 30 and paragraph 3 (3) and Articles 34, 36 and 39 Insurance compensation or other consideration, excluding any part of the contract, excluding any other consideration, except for the part of the purchase, or in the second tax year, for the management of the current fixed assets or premises used by the taxable person On the acquisition or recovery of eligible shares Of expenditure ( Re-supply reserve for the current fixed assets ). (26/06/98)
Where a taxable person gives up the shares to be used for the management of the building or premises used in the premises, the supply shall be reduced, except for the part corresponding to the non-disposal, in the tax year or in the following two years. Expenditure on the acquisition of the supply of shares or premises to manage the premises of the taxable person who has been introduced in the tax year ( Provision for repurchase of premises ).
Repurchase reserve shall be established at the request of the taxable person. The requirement for the formation of a re-supply reserve is that the taxable person continues to carry out his business and has made a corresponding reservation in his books.
Where a donation or other consideration or its part has not been deducted within the meaning of paragraphs 1 or 2, a reduction of 20 % shall be counted as a taxable income of the tax year during which the reduction would be No later than that.
Upon application by the taxable person, the tax administration may, for specific reasons, extend the period referred to in paragraphs 1 and 2 by a maximum of three years. Where a donation or other consideration, or part thereof, has not been deducted at the time of the extension of the extended period, it shall not be counted as a deduction of 40 % of its tax year as taxable income of the tax year during which the reduction would be This has happened. (11.06.2010/506)
The decision referred to in paragraph 5 shall be governed by the provisions of the (1558/1995) Article 71e . (21/06/879)
§ 44 has been repealed by L 30.12.1992/1539 .
The expenditure effected by a taxable person in order to take part in the acquisition and use of another of the assets belonging to another person shall be subject to the provisions relating to the acquisition of equivalent fixed assets of this Chapter, however: If the period of use is limited, the cost of the acquisition will be withdrawn at the same maximum annual depreciation period.
Expenditure on the management of nuclear waste destined for nuclear energy shall be deducted, even where the question is the acquisition cost of the fixed assets, in the tax year in which the obligation to perform them is incurred.
At the request of the tax authority or the taxable person, the Ministry of Trade and Industry shall issue an opinion on whether the acquisition of fixed assets is part of the management of nuclear waste.
The depositing bank and the credit institution may deduct from the tax year a credit loss amount equal to or equal to 0,6 % of the total amount of the assets at the end of the fiscal year; in the tax year and in the past, However, the total amount of credit risk shall not exceed 5 % of the total amount of the assets at the end of the fiscal year. If the deposit bank is the repealed Commercial Bank Act (1269/1990) , savings bank law (180/1990) Or cooperative banking law (182/1990) Or where a credit institution is a financial institution (1544/1991) , transferred to the reserve fund, its tax year and the total amount of non-writeable credit losses executed in the past shall not exceed the maximum amount of credit losses referred to above, less than Transfer. (30.12.2008/1077)
Where a deposit bank or a credit institution which, as referred to in paragraph 1, has transferred its credit loss reserves to the reserve fund, has transferred to another deposit bank or credit institution belonging to the same group during the fiscal year. The amount of the amounts on which the credit loss is based, which is at least equivalent to the amount of the assets transferred by the depositary or credit institution in the next financial statements, shall take into account the amount of the reserve fund referred to above; On the taxation of the mentioned deposit banks and credit institutions For the calculation of the maximum amount of the credit risk, the amounts of the receivables transferred and their claims in relation to the credit loss reserve in the next financial statements of the deposit bank and the credit institution. In the event of a merger between the depository banks or credit institutions, the amount of the credit losses transferred by the merging depository or the credit institution shall be taken into account in the same way in the amount of the credit loss reserve. The taxation of the deposit bank or credit institution as it would have been taken into account in the taxation of the merging deposit bank or credit institution.
Articles 3 to 4 have been repealed by L 30.12.2008/1077 .
Where the total amount of credit losses or of the transfer to the reserve fund exceeds the maximum amount of credit losses eligible for deduction as referred to in this paragraph, a portion exceeding the maximum amount of the credit risk shall be included in the As taxable income in which the maximum amount has been exceeded.
Business Banking 1269/1990 Has been repealed by L for commercial banks and other public limited credit institutions 1501/2001 , savings bank L 1270/1990 Has been repealed by the Savings Bank 1502/2001 , Cooperative Banking 1271/1990 Has been repealed by L 1504/2001 , see L cooperative banks and other cooperative credit institutions 423/2013 And Financing Operations L 1544/1991 Has been repealed by L 1607/1993 , see L credit institutions 610/2014 .
The private movement and the profession, as well as the group and the estate of which the shareholders are only natural persons or the estate of the estate, may deduct the operating reservation they have made in the tax year. However, in the tax year and in the past, the total amount of unloaded operational reserves shall not exceed 30 % of the amount of the salary withheld in the 12 months preceding the end of the financial year. By way of derogation from the foregoing, the band or the estate which, in the fiscal year 1993, established the transitional reserve referred to in Article 9 (e), shall not make an operational reservation.
That part of the number of operations exceeding the maximum number of operations referred to in paragraph 1 shall be counted as the taxable income of the tax year in which the maximum amount has been exceeded.
Where a taxable person ceases his business, where the group or the estate ceases to fulfil the condition laid down in paragraph 1, where the group is transformed into a Community, or the pursuit of a movement or profession or of a group or estate The business activity is continued in the form of a limited liability company within the meaning of Article 24 of the Income Tax Act, the operating provisions shall be counted as taxable income of the tax year in which the activity is terminated or any other change within the meaning of this paragraph has taken place.
The taxable person who is responsible for the measures covered by the management of nuclear waste may, in the course of the year 1982, reduce its revenue to the aforementioned year of the Ministry of Trade and Industry, (356/57) Articles 4 and 5 The total amount of the nuclear waste management reserve established pursuant to this Regulation. In the case of taxation to be delivered from 1983 to 1987, the taxable person may deduct the difference between the tax years of the Ministry of Trade and the Ministry of Trade and the nuclear waste disposal reserves adopted for the year preceding it. However, in the case of these years, the following amounts may be deducted at the latest:
| The tax year | Maximum reduction |
| 1983 | 220 million marks |
| 1984 | 220 ' " |
| 1985 | 240 ' " |
| 1986 | 260 ' |
| 1987 | 250 ' |
In addition, the reduction requires that the reserve is also included in the taxable person's accounts. (18.12.1987)
Paragraph 2 has been repealed by L 17.6.1988/562 .
Taxable person operating in the building, shipbuilding or metal industries, which is responsible for the building, the bridge, the road, the dam or the building, on the basis of a warranty or other equivalent obligation; In a comparable structure, on board an aircraft, in a water vessel with a maximum hull length of at least 10 metres, or inaccuracies in a larger machinery unit, may reduce the guarantee corrections of the commodity he supplies in the tax year. A guarantee reserve corresponding to expected expenditure.
The expenditure for which the corresponding guarantee reserve has been deducted pursuant to paragraph 1 shall not be deductible. The part of the guarantee reserve, which exceeds the amount of the expenditure incurred by the guarantee corrections, shall be counted as taxable income in the tax year on which the guarantee period has expired.
The amounts used for the payment of compensation and contributions, as well as the amounts used to cover the pension liability, shall be considered as the cost of the tax year in which the transfer is carried out under the law or in which the pension liability is covered.
Paragraph 2 has been repealed by L 10.7.1998/511 .
The insurance company exercising the statutory pension insurance activity may deduct the amount of the reserve the maximum amount of which is the (354/1997) in Article 14 The amount of the transfer to a non-partial supplementary insurance cover.
Employee pension law (185/2006) May reduce the amount of the reserve, the maximum amount of which is the (1774/1995) The amount of the delegation to the supplementary premium referred to in paragraph 2 (3). (8.12.2006/1124)
In the case of an employee pension fund, the pension fund shall deduct the amount of the reserve, the maximum amount of which is: Article 79 (1) of the ec Treaty The amount of the delegation to the supplementary insurance referred to in paragraph 2. (8.12.2006/1124)
Where the amount of the reserve exceeds the maximum amount of additional liability referred to in paragraph 2 or 3 for the second consecutive fiscal year, the excess shall be counted as taxable income of the pension fund or the pension fund for the latter tax year. The taxable income of an insurance company shall be read as from the last fiscal year in excess of the reserve in excess of the amount to be transferred from the Pension Insurance Companies Act (354/1997) (1) to the supplementary insurer (s). (8.12.2006/1124)
If the taxable person proves that the price of undelivered goods ordered by the written contract of the siting of a fixed contract at a fixed price at home or abroad is at least 10 % on the day of the balance sheet Below the price of the contract, he has the right to deduct the amount corresponding to the price reduction in the tax year from the order price.
For the purposes of this law, it shall also be considered a compensation for damage, insurance and other forms of compensation.
The asset is transferred from one asset to another as follows:
(1) the amount of the initial supply or the amount corresponding to the initial supply or the corresponding amount of the transfer price;
(2) the amount of the investment property of the amount corresponding to the amount of the initial acquisition and the amount of the mark-up referred to in Article 5 (6), or the lower amount of the amount corresponding to the amount of the transfer price, to the extent that the investment property is transferred; The amount of the contract and the amount of the mark-up referred to in Article 5 (6);
(3) the cost of being used for the cost of the acquisition, without removing the corresponding amount; and
(4) financial instruments for trading purposes as referred to in Article 6 (1) of the Act on the activity of credit institutions, as referred to in Article 6 (1). (88/2014/645)
L to 645/2014 The amended paragraph 4 entered into force on 15 August 2014. The previous wording reads:
(4) financial instruments held for trading purposes as referred to in Article 151 (1) of the Law on the operation of credit institutions. (9.2.2007)
(20.12.2002/1160)In the case of forestry from the source of the business to the taxable person, the value of the timber shall not be counted as taxable income or deductible. According to the income tax law of the farm income tax law, timber obtained from the taxable forest is included in the purchase price of the timber. (30.12.1992/1539)
The taxable amount of the financial, exchange and investment assets transferred from the revenue source of the taxable activity to another source shall be deemed to be the original acquisition cost of the asset or the lower likely transfer price; and The disposals of fixed assets, without removing part of the cost of the purchase. However, the supply of timber transferred from the taxable person's own forest shall be deemed to be the fair value of the timber. The introduction of property to the private economy of a taxable person is governed by Article 51b.
For the acquisition of assets transferred from a taxable person from another source of income to its source of income, the cost of the acquisition shall be deemed to be in the form of a purchase price, without removing part of the tax, or higher in the second source of income, as a taxable supply. Quantity. The acquisition of timber by a taxable person who has been owned by the taxable person shall be regarded as a fair value. For the purchase of a forest transferred from another source of income from a taxable person to the source of the economic activity, the cost of the transfer shall be considered to be the cost of the forest or the lower likely delivery price. (30.12.2006)
The acquisition cost of goods transferred from a taxable person's private household shall be deemed to be the original acquisition cost or the lower likely delivery price of the commodity at the time of the transfer.
When a taxable person takes on his or his/her trade or occupation, the goods, services or other assets, services or other benefits or rights of his or her private household are considered to be the original acquisition of the benefit or the right of supply. An equivalent quantity or a lower likely disposal price.
In the case of a shareholder, property or rights in the group shall be regarded as a supply price for the shareholder at the time of the investment. The same amount shall be deemed to be the acquisition of property or entitlement.
At the time of the group's participation in the band, the property, the building, the structure, the security or the right shall be deemed to be the supply price of a likely transfer of property or law. The disposals of other assets, services or benefits from the group shall be deemed to be the original acquisition cost or the lower likely delivery price. In the case of a single shareholder, the amount of the contract shall be deemed to be the amount of the contract for the group's tax.
In the case of changes in the form of enterprise, the provisions of Articles 24 and 28 of the Income Tax Act are complied with.
In the case of intra-Community taxation, the supply price for the exchange, investment and fixed assets and other assets shall be deemed to be equivalent to the likely transfer price of the assets. In the case of an open company and the commandites company, the amount of the property, the benefit and the right to dispose of is deemed to be the amount of the disposals of property, which, according to Article 51 (b) (3), constitutes extradition.
The acquisition cost of the windfall company shall not be deductible as a shareholder of the entity referred to in Article 6 (1) (1), nor shall it become a distributive part of an unwinding company, if the shares are 6 (b). -the tax exempt shares referred to in Article 1 (1). The acquisition of the shares of the windfall company shall not be deductible for the purposes of the distributive part, either in the event that the entity has owned the shares of the winding-up company immediately prior to the liquidation of less than one year or unwinding The company is a company within the meaning of Article 6b (6). (30.7.2004)
If the assets contained in the assets of a fixed establishment in Finland in Finland cease to be de facto connected to this fixed location, the amount corresponding to the probable transfer price of the assets shall be read in the As a taxable income.
The provisions set out in Articles 52a to 52f shall apply to the merger, division, business transfer and exchange of shares of domestic public limited liability companies. In addition, Articles 52 to 5e of the Act shall apply to the merger, division and business transfer of domestic entities within the meaning of Article 3 of the Income Tax Act. What is regulated by a limited liability company, a share capital and a shareholder, shall apply to the other Community, to the Community contribution, to the capital of the share capital and to the entity or members of the Community. The merger provisions also apply to mergers of domestic economic groups. What is regulated by a share company, a share and a shareholder, is covered by the group, the share of the shares and the group's shareholders.
Articles 52 a-5f of the Act shall also apply, within the limits set out below, where the merger, distribution, transfer of business or exchange of shares relate to mergers involving companies in different Member States, Of the Council Directive on the common system of taxation applicable to the transfer of partial divisions, transfers and exchanges of shares and the transfer of the registered office of the European Company (SE) or the European Cooperative Society (SCE) Entities referred to in Article 3 (a) of Decision 90 /434/EEC which are: The obligation to pay corporation tax. The company shall be deemed to be in a Member State if its registered office is in accordance with the law of the Member State in that State and is not considered to be in accordance with the double taxation agreement between the Member State of the European Union and the third State Located outside the Union.
By thawing Means an arrangement in which:
1) one or more limited companies; (merging company) Liquidation procedure to transfer all assets and liabilities to another limited company; (receiving company) In which the shareholders of the merging company receive, in consideration, in proportion to the shares they own, the new shares issued by the acquiring company or of their own shares held by the acquiring company; the consideration may also be cash, however: Up to 10 % of the aggregate nominal value of the shares in consideration or, in the absence of a nominal value, share capital paid for the share of the share corresponding to the shares; or (30.12.2008/1077)
(2) the merging company's winding-up procedure will transfer all assets and liabilities to the acquiring company holding all shares representing the capital of the merging company or the company wholly owned by the company.
The merging company is not considered to be unravelled. In the case of the merging company, non-deductible acquisition costs and other deductible expenditure are deducted in the tax treatment of the acquiring company in the same way as they would have been deducted in the taxable amount of the merged company. The profit generated by the company's merger is neither taxable income nor loss-deductible expenditure.
The receiving company may deduct the tax year for the tax year during which the merger has taken place, the acquisition of fixed assets and other long-acting expenses in the form of depreciation of a quantity equal to the tax year The maximum depreciation minus the amount of the depreciation of the merged company in the tax year. In the context of the merger, the adjustments to the reserves and those referred to in Article 5a shall be regarded as taxable income in the same way as they would have been classified as taxable income in the taxable amount of the merging company.
The merging and receiving companies shall be treated as separate taxable persons until the merger has entered into force.
In the taxation of the merging company's shareholder, the exchange of shares in the shares of the acquiring company is not considered as a transfer of shares. The acquisition of shares in the form of a merger shall include the amount corresponding to the acquisition of the shares of the merging company. In so far as money is received in the form of a merger, the merger shall be regarded as a transfer of shares.
Departition Means the arrangement referred to in paragraphs 1 and 2, in which the shareholders of a distribution company, in exchange for the shares they own, receive, in proportion to their shares, new shares issued by each receiving company or held in custody Own shares; the consideration may also be money, but not more than 10 % of the nominal value of the shares in consideration or, in the absence of a nominal value, the shares corresponding to the share capital paid by the company and in which:
1) the limited liability company is liquidated in such a way that all its assets and liabilities are transferred to two or more limited liability companies ( Total breakdown ); or
(2) the clearing and settlement procedure of a limited liability company shall, without liquidation, undischarge one or more of its business entities as such to one or more limited liability companies, and leave at least one company entity transferring ( Partial distribution ).
(30.12.2008/1077)'Business plan' means all the assets and liabilities of the part of the company which, administratively, constitute an autonomous activity, i.e. an entity capable of self-sufficiency.
Distribution shall be followed in accordance with Article 52b of the merger. As regards the merging company and its shareholders, the distribution company and its shareholders, and what is provided for by the acquiring company and its shareholders, shall apply to the recipient companies and their To shareholders.
Provisions relating to the taxation of the distribution company which are deducted in respect of a particular activity shall be transferred to the recipient company to whom the reserve is subject. In total distribution, other reserves will be transferred to the receiving companies in the same proportion as the net assets of the distribution company will be transferred to the receiving companies. In the case of partial distribution, other provisions are transferred to the distribution company and to the receiving company in proportion to the distribution of the company's net assets. Net assets refer to the valuation of the company's assets under the (1142/2005) At the time of distribution of the net assets.
The acquisition of shares in the host company shall be considered as part of the acquisition cost of the distribution company which is responsible for the net assets of the distribution company transferred to the acquiring company. The acquisition of shares in the distribution company shall be considered as part of the acquisition of the shares of the distribution company which is responsible for the net assets of the distributable company. However, if it is apparent that the ratio of the net worth to the net assets or partial distribution of the net distribution to the recipient companies is substantially equivalent to the ratio of the net assets to the receiving company Deviates from the ratio of the fair value of the shares to these companies, the cost of which is the ratio of the shares to the fair value of the shares.
With a business transfer Means an arrangement in which a limited liability company ( Transferring company ) Either all assets in one or more of their business assets, liabilities vis-à-vis the transferred assets and transfers to the remaining limited liability company ( Receiving company ) Receive new shares issued by the acquiring company or own shares held by the acquiring company. (30.12.2008/1077)
The taxation of the transferring company includes the taxable amount of the transferred assets as a taxable donation of assets, without removing the part of the acquisition. (30.12.2008/1077)
The tax rate of the host company shall include the amount corresponding to the deductible amount of the transferred assets as being the taxable amount of the transferring company that has been read in accordance with paragraph 2. In the case of a business transaction, other deductible expenditure other than acquisition costs shall be deducted in the form of taxation of the acquiring company, in the same way as they would have been deducted in the taxation of the transferring company. For the purposes of Article 5 (a) of the Treaty, the provisions of Article 5 (a) of the Treaty shall be interpreted as meaning that the provisions of Article 5 (a) of the Treaty shall be interpreted as follows: In taxation.
The amount of the tax deductible in the tax treatment of the shares received shall be counted as the amount of the transferred assets minus the amount deducted from the amount of the transferred liabilities and liabilities.
As regards the taxation of the merging, distribution or transferring company, Article 52b-52d shall also apply where the acquiring company is a company resident in another Member State of the European Union where the transferred funds are actually A fixed establishment of the host company in Finland.
In so far as the funds do not actually relate to a fixed establishment in Finland within the meaning of paragraph 1, or in fact cease to be connected to this fixed location, the likely disposal of the assets shall be read: As a taxable income. Reserves transferred to a fixed establishment shall be counted as revenue for the fiscal year in which the fixed establishment ceases, unless otherwise provided for elsewhere by law.
If the transferred assets and liabilities relate to a fixed establishment in another Member State of the European Union, the probable transfer price of the assets and the provisions deducted in the taxation of the fixed establishment shall be considered to be The company's taxable income. The tax payable in Finland is deducted from this tax, which would have the same result in the State of the permanent establishment without the provisions of the directive mentioned in Article 52.
Where a company resident in another Member State of the European Union is resident in another Member State of the European Union or resident in another Member State of the European Union residing in another Member State of the European Union, The fixed establishment of the other company, the provisions relating to this fixed establishment, shall be counted as taxable income in the same way as they would have been counted if the company arrangement had not taken place. (29.12.2006)
Stock exchange Means an arrangement whereby a limited liability company acquires a share in the shares of another limited company, that its own shares produce more than half of the voting rights generated by all the shares of another company, or, if the limited liability company already has more As half of the voting rights, acquire more shares in this company and, in exchange, provide the shareholders of another company with their new shares issued or held by their shareholders. The counter may also be money, but not more than 10 % of the nominal value of the shares in consideration or, in the absence of a nominal value, the share capital paid for the share corresponding to the shares. (30.12.2008/1077)
The profits earned by the shareholder in the taxation of the shareholder are not regarded as taxable income or loss as a taxable income. The purchase price of the shares received shall be deemed to be the part of the acquisition which is to be excluded from the taxation of the transferred shares. In so far as money is received in exchange, the exchange of shares shall be regarded as a taxable supply. (12/02/2015)
If, according to the Finnish legislation or the avoidance of double taxation, a natural person who has acquired shares in a share exchange will be resident in a State other than that of the European Economic Area before five Years have elapsed since the end of the fiscal year during which the share exchange has taken place, the amount which would have been taxable income if it had not been subject to the second paragraph, read as the revenue of the tax year in which the person is transferred outside the European Resident in a country in the economic territory. The same applies to the situation in which the natural person, after the exchange of shares, has moved to another State of the European Economic Area and the person concerned by the national legislation of that State or the double taxation of the State According to the Avoiding Agreement, a resident of a State other than the European Economic Area has been transferred before five years after the end of the fiscal year during which the share exchange has taken place. (12/02/2015)
Where a natural person gives up shares in a share exchange in his residence in another State belonging to the European Economic Area and the transfer takes place before five years after the end of the tax year in which the share exchange is The amount corresponding to the transferred shares, which would have been taxable income, if the share exchange had not been applied to the second paragraph, read as the income of the tax year in which the transfer of the securities took place. (12/02/2015)
For the purposes of this law, the transfer of the registered office shall mean the movement whereby the European Company or the European Cooperative Society transfers its registered office from one Member State to another Member State without unwinding or forming a new Legal person.
Expenditure and other expenditure in respect of the European Company or European Cooperative Society which has transferred from Finland to another Member State from Finland to another Member State shall be deducted, in so far as they are in fact left to join Finland To a fixed location, in the same way as they would have been reduced if the registered office had not been transferred. Reservations and adjustments for a fixed establishment shall be regarded as taxable income in the same way as they would have been counted as income if the domicile had not been transferred. In the case of a fixed establishment, the taxation of a European company or a European Cooperative Society shall be deducted from the losses of the European Company or the European Cooperative Society for the benefit of the corporation tax credits in the same way as they would have been deducted or read in favour of: The place would not have been moved.
In so far as the assets and reserves of a European company or of a European cooperative transferring its registered office are not, in fact, to join or cease to de facto relate to a fixed establishment of the company in Finland, Article 52e (2) and (3).
In the tax year of the tax year in which the European Company or the European Cooperative Society has transferred its registered office to another Member State, a tax on the establishment of a permanent establishment of the place of residence and the establishment of a fixed establishment in Finland shall be subject to a tax Separately. The tax year of the European Company or European Cooperative Society which has transferred its place of residence shall expire on the date on which the entity is registered in the register of its new home country. Depreciation of the acquisition of fixed assets and other long-acting expenses shall be reduced by a maximum of the amount corresponding to the maximum depreciation of the tax year minus the transfer of its registered office In the tax year of the Community, by the amount eligible for the same asset.
The acquisition of funds transferred from a European company or a European cooperative to Finland, transferred from another Member State to Finland, from another Member State to Finland shall be deemed to have been awarded to Finland, without removing the part of the entity from which: The registered office was transferred. If, in the State from which the registered office was transferred, the likely transfer of funds has been read as taxable income, the acquisition cost of the transferred assets shall be deemed to be the likely disposal price of the assets.
The provisions of Articles 52 and 52 to 52 g shall not apply where it is obvious that the exclusive or one of the main purposes of the arrangements has been to circumvent the tax or to avoid tax.
Where the property is used exclusively or principally for purposes of direct or indirect economic activity, such as factory, workshop, business or administrative purposes, staff living or social needs, The property is a source of income for industry.
Paragraph 1 shall also apply to a commodity other than a property used exclusively or principally for business purposes. (21.12.2000)
The taxable person shall have the right, as set out above, to distribute the income received to a number of tax years, and to reduce the cost of purchasing and investment assets and reserves only if the corresponding entries are in the accounts. (29.12.1976-1)
In the cases referred to in Articles 25 and 26, the taxable person shall not reduce the amount higher than the tax year and, in the past, reduced the amount of the tax. (11.12.1981/80)
In addition to the provisions of Article 7, a private movement and self-employed person may deduct:
(1) the difference between the tax-free daily allowance and the increase in the cost of living expenses incurred by the tax administration under Article 73 (2) of the Tax Code; and
(2) According to the above decision, the tax regime calculated on the basis of the amount of a free-kilometre tax calculated on the basis of the distance travelled from the tax to the private funds of the shop and self-employed by a motor vehicle and self-employed person The difference.
(14.12.2012/789)For the purposes of Article 1 (1), point 1 refers to a journey which, on a temporary basis, is carried out on a temporary basis by business and professional activities outside its normal range of activities. This reduction shall apply mutatis mutandis to the criteria of the decision adopted by the Tax Administration under Article 73 (2) of the Tax Code. (11.06.2010/506)
The granting of the deduction provided for in paragraph 1 (2) shall be subject to a logbook or other reliable information on the use of the car and the trips related to economic activity.
Paragraph 4 has been repealed by L 30.12.2013/1250 Which entered into force on 1 January 2014. The previous wording reads:
For the purposes of calculating the amount of the deduction, account shall be taken of the tax-free mileage and income tax law paid on the basis of Article 73 of the Income Tax Act. (543/1967) Article 10e Intended reduction.
In addition to the provisions of Article 7, the employer may deduct from the provisions of Article 7 (2) to (4) of this Article (334/2007) Article 16 Or the Law on the Development of Vocational Skills (1136/2013) Training of an employee who has worked on the basis of the training plan, if:
(1) continuous training for at least one hour;
(2) the employer pays the employee a salary during the training period; and
(3) the employee's salary costs are not covered by the public employment and business service law; (916/2012) in Chapter 7, Article 1 Of the European Union.
The amount of the training allowance shall be calculated in such a way that the average daily wage of the company's employees is multiplified by the number of days of training eligible for the training allowance, and the income thus obtained shall be divided into 2.
The average daily wage is obtained by dividing the law on the financing of unemployment benefits (555/1998) Paragraph 19a The amount of the tax year on which the employer's unemployment insurance contribution is based, with the average number of employees in the tax year and the amount thus obtained by the figure of 200. If the length of the fiscal year is different from 12 months, the corresponding figure shall be proportional to the length of the fiscal year.
The date of training shall be the day during which the training period has been at least six hours. The training day may also consist of several training courses or training courses with a combined duration of at least six hours in the tax year. In the tax year, the training allowance shall be limited to three days of training per employee.
The employer shall draw up a written report on the basis for the calculation of the training reduction and on the fulfilment of the conditions of the training reduction provided for in paragraphs 1 to 4. The report on the fulfilment of the conditions for the training reduction shall be drawn up on a per employee basis.
However, the reduction in training shall not be entitled to the benefit of the entity referred to in Articles 20 and 21 of the Income Tax Act, the University of Higher Education referred to in Article 21a, Article 21b, and by associations and foundations. (24/05/456)
L to 52/2015 , as amended, entered into force on 1 May 2015. The previous wording reads:
However, the reduction in education does not include the right to income tax Articles 20 and 21 of the 1535/1992 By the Community referred to in Article 21a, or by associations and foundations.
L to 1258/2013 Article 56 entered into force on 1 January 2014. The previous wording reads:
Article 56 has been repealed by L 30.12.1992/1539 .
The provisions of this law do not apply to municipal taxes in the province of Åland.
In the event of the adoption of the necessary provisions in the Åland legislation of the Åland Islands, the Regulation may stipulate that the law shall also enter into force in the taxation referred to in paragraph 1. The Regulation also provides for the necessary transitional provisions.
More detailed provisions on the implementation and application of this law shall be adopted, where appropriate, by a Regulation.
This Act shall enter into force on 1 January 1969 and shall apply for the first time to the taxation of the tax year, which shall expire after the entry into force of this Act.
By way of derogation from Article 18 (2), the interest rate on the debt may be deducted from the interest rate deducted from the tax years 1969 to 1972, from 1969 to 10 000 marks and by 20 % in the case of excess, from 1970 to 20 000 20 %, from 1971 to 30 000 and 20 % in 1971, and 20 % in respect of 40 000 marks and 20 % in excess.
In the period from 1 January 1966 to 31 December 1988, the Community tax shall be deemed to be deductible from one half of the shares or to the share capital of the share company or members of the cooperative declared to be entered in the register from 1 January 1960 to 31 December 1988. An increase in the contribution of the notified savings bank or the cooperative bank or, to put it, to the increase in the contribution to the register or to the accrued or accrued contribution to the register or to the supplementary fund investment in the year of registration or payment, and at five: The dividend decided on for the following year or The amount of interest on the share capital or of the supplementary fund investment, but not in one fiscal year more than 20 % of the shares or shares in the share company or cooperative capital or cooperative capital or savings bank or cooperative To an additional fund investment. Where a new equity or co-operative investment has been decided upon to pay a higher dividend or interest rate than the rest of the equity or share capital, it may be assumed that an additional fund investment and distribution can be assumed to avoid taxation, Shall be deemed to be deductible from a dividend or interest rate of half the smallest part or interest rate.
§ 61a has been repealed by L 12.11.1993/934 .
According to the provisions adopted before the entry into force of this Act, the income tax year 1969, but which according to this law would be a return of 1968, will be regarded as output of the tax year 1969 unless it has previously been taxed. Meno which, before the entry into force of this Act, would have been deductible from the income tax year 1969 but which, under this law, would have been a tax year of 1968, shall be regarded as consumption of the tax year 1969 unless it has previously been Reduced.
Before the entry into force of this Act, any index and exchange losses resulting from debts arising from the acquisition of the current fixed assets may be deducted before the entry into force of this Act, or Equal annual depreciation in 5 years from the date of entry into force of this Act.
A cash or insurance institution which has consistently overturned the interest rate or other income in the tax year in which it has been paid shall be entitled to move gradually to the entry into force of this Act in five years from the entry into force of this Act. Including.
Expenditure on the acquisition of supplies of goods referred to in Article 31 (1), introduced before the entry into force of this Act, shall be abolished and the quantities of supplies received shall be furnished, where required by the taxable person, at the acquisition of the building and from the building As required by the provisions on donation and other consideration.
In the event that a taxable person has previously valued his inventory at a lower value than the value required by the provisions of the provisions on the acquisition or acquisition of the assets of this law, it may be used as part of the entry into force of this law. A reservation which corresponds to the difference between the amount of the purchase expenditure deducted by the taxable amount deducted at the end of the 1968 tax year in all the tax years of Article 28 or 29 of the tax year, and the difference in the value of the 1968 tax year, Transfer to a separate business development fund. If the difference between the total amount of procurement expenditure deducted at the end of the tax year at the end of the tax year at the end of the tax year at the end of the tax year at the end of the tax year at the end of the year, and the difference in the value of the tax year of 1965, multiplied by the figure of 1.3, However, the corresponding difference, calculated on the basis of the value of 1968, may be transferred to the business development fund up to that amount. For the purposes of this paragraph, storage and investment assets shall be included in storage.
The taxable person shall have the right to cover, for the purposes of the business development fund, the current or new operating assets of the taxable person, or the business development fund or part thereof, as well as the right to transfer from the Development Fund The amount of the tax on own capital which corresponds to the cost of purchasing buildings, structures, machines, equipment and other fixed assets acquired by the taxable person from 1968 to 1975, where such investment can be considered as: Depending on the amount of the Ministry of Finance, Promoting economic growth, increasing international competitiveness or improving the employment situation. The taxable person shall use at least one quarter of the business development fund no later than 7 years and another part of the Development Fund within 10 years of the entry into force of this Act. The part of the business development fund, which has not been used in the manner provided for in this paragraph, shall be counted as the taxable output of the tax year in which the Development Fund was to be used at the latest. (30.12.1969/89)
The cost of the purchase of fixed assets covered by the business development fund or the part of the contract shall not be deductible.
If a taxable person increases the development fund by the amount transferred to equity or part of its share capital, then the issued share book shall not be subject to stamp duty.
If the sum of the credit losses of the cash, insurance and pension institution is more than 6 % of the sum of the assets at the end of the fiscal year 1968, a part of the credit risk shall be demolished, mutatis mutandis, in accordance with Article 64. § is provided for.
If, at the end of the 1968 tax year, the taxable person has read and undervalued the supplies of undelivered goods at a fixed price at the end of the 1968 tax year, it may be part of the reserve resulting from the entry into force of this Act, Which corresponds to Article 49 of the Treaty establishing the European Community, in accordance with the procedure laid down in Article 49 of the Rules of Procedure of the Court of First The order prices of undelivered goods ordered The difference between the total amount of the stock and the storage value at the end of the tax year at the end of the tax year of 1968 shall be transferred to the business development fund referred to in Article 64. If the difference between the sum of the order prices and the difference between the sum of the goods ordered by the taxable person at the end of the 1965 tax year of the tax year of 1965 and the difference in the stock value referred to in this Article in the version 1.3, multiplied by paragraph 1.3, would be: However, less than the difference calculated on the basis of the value of the 1968 tax year, the business development fund may be transferred to a maximum of this amount.
The calculations referred to in Articles 64, 65 and 66 shall be carried out, unless the taxable person has had a financial year ending in 1965, mainly the previous fiscal year, and, if the taxable person has not held a financial year ending in 1968, the following: Based on a fiscal year.
In the case of tax reliefs, the regulated higher value deductions granted by a decision of the Council of Ministers are made separately for each commodity.
In the event that the value of the fixed assets which are not removed by the State and municipal taxes other than those referred to in Article 1 (1) other than those referred to in paragraph 1, are different from the entry into force of this Act, they shall be considered less than those values in this Act. And depreciation under this law shall be made in respect of both State taxation and municipal taxation. In the case of taxation, in which the non-depreciable value has been higher, the difference between the non-depreciable value and the difference in the amount of the item deemed to be removed separately shall be equal to the same annual depreciation in 5 years from the date of entry into force of this Act.
This law shall apply for the first time in the form of taxation provided for in 1971.
This law applies for the first time in the taxable amount to be delivered in 1977, however, that Article 6 (3) of the Law applies for the first time to the dividends or to the interest rates received by the Community on 1 January 1977 or thereafter, and that Article 52 of the Law, in its amended form, applies to mergers where the consent of the court has not been obtained at the earliest on 1 January 1977 or at a later date, and that Law 54 § 1 in its amended form for the first time in 1978 In the form of taxation.
This law shall apply for the first time in the taxation of 1978. However, Article 18 (4) is provisionally applied in the form provided for in this Act in the form of dividends and the interest rates distributed by the Community for the financial years of 1977 to 1980.
This law shall apply for the first time in the taxation of 1978. However, Article 18 (4) shall apply to the supplementary fund investments paid by the savings bank and the cooperative bank for the financial years 1978 to 1980, in such a way that a deduction of 60 % of the raised interest rates is deductible in the form of State taxation: Have reduced the tax-free dividend and interest referred to in Article 6 (5).
This law shall apply for the first time in the taxable amount to be delivered in 1979, however, so that the operating reserve referred to in Article 46a may be drawn up for the taxation to be delivered in 1978, in which case the amount of the reserve may not exceed 2 Of the amount of the wages and salaries paid during the 12 months preceding the end of the financial year. In the case of taxes to be delivered from 1979 to 81, the total number of operations may not exceed 4 in 1979, up to a maximum of 6 % in 1980 and no more than 8 % of the corresponding salaries in 1981. The tax exemption for 1978 is deductible from taxation, even if the corresponding reserve had not been booked in the taxable person's accounts.
This law shall apply for the first time in the taxation provided for in 1981. Article 18 (4) of the Law is applied provisionally in the form provided for by this Law for the dividends and interest rates distributed by the Community for the financial year ending 1981 and the interest rate of the additional fund invested by the said financial year.
This Act shall enter into force on 1 January 1982. It shall apply for the first time in the form of taxation provided for in 1982, but Article 54 (2) shall apply in its amended form for the first time in the taxable amount to be delivered in 1984.
HE 165/81, yyyy. 67/81, svk.M. 137/81
This Act shall enter into force on 1 June 1982. It shall apply for the first time in the taxation of 1982.
HE 141/81, yyyy. 9/82, svk.M. 26/82
This Act shall enter into force on 1 February 1983. It shall apply for the first time in the taxation of 1984.
HE 251/82, yyyy. 106/82, svk.m. 239/82
This Act shall enter into force on 1 April 1983. It shall apply for the first time in the taxation of 1982.
HE 273/82, yyyy. 120/83, svk.m. 279/83
This Act shall enter into force on 1 January 1984. It shall apply for the first time in the taxation of 1984.
HE 76/83, yyyy. 26/83, svk.M. 45/83
This Act shall enter into force on 1 January 1986. It shall apply for the first time in the taxable amount to be delivered from the year of entry into force of the law, subject to the provisions in force prior to the entry into force of this Act.
HE 116/85, mmet. 88/85, svk.m. 187/85
This Act shall enter into force on 1 January 1986. It shall apply for the first time in the taxable amount to be delivered in 1986, but in such a way that, in the case of the 1986 tax, the total amount of the reserves may not exceed 25 % of the 12-month period preceding the end of the financial year. The amount of the wages paid during the period under which the advances were made.
By virtue of Article 28 (2), the taxable person is entitled, under Article 28 (2), to read an amount equal to the amount before the tax year before the date of entry into force of this Act, under Article 28 (2). The maximum amounts involved.
HE 120/85, yyyy. 85/85, svk.m. 184/85
This Act shall enter into force on 1 December 1986 and shall apply for the first time in the taxation of 1986.
HE 88/86, yyyy. 39/86, svk.M. 101/86
This Act shall enter into force on 1 January 1987. It shall apply for the first time in the taxation of 1987.
HE 84/86, yyyy. 49/86, svk.M. 10/86
This Act shall enter into force on 1 January 1987. It shall apply for the first time in the taxation of 1987. Article 18 (4) of the Law shall be applied provisionally in the form provided for in this Act, in the form of dividends and interest rates distributed by the Community during the financial years 1987 to 1988, and the rates of the additional fund investment paid for the financial years.
HE 116/86, yyyy. 63/86, svk.M. 139/86
This Act shall enter into force on 1 March 1987. It shall apply for the first time in the taxation of 1986. Article 31 (2) of the Law on the transmission of power transmission lines whose acquisition cost before the entry into force of this law was deducted pursuant to Article 39 of the Law on the taxation of economic activity, may, however, be subject to the Up to 15 %.
HE 232/86, yyyy. 95/86, svk.M. 219/86
This Act shall enter into force on 1 January 1988.
HE 172/87, yyyy. 57/87, svk.M. 134/87
This Act shall enter into force on 1 July 1988. It shall apply for the first time in the taxable amount to be delivered in 1988.
By way of derogation from Article 27b, a nuclear waste management charge paid in 1988 shall be deducted from the same tax year. The reduction in the charge for the management of nuclear waste for the period from 1983 to 1987 shall be subject to the tax exemption provided for in 1988.
HE 32/88, yyyy. 17/88, svk.i. 50/88
This Act shall enter into force on 1 January 1990 and shall apply to the 1990 tax.
The taxable amount for the 1990 period shall not be subject to the application of the Law of 24 June 1968 on the taxation of economic income (360/68) Paragraph 1 (5), paragraphs 2 and 3, Article 18 (4) and Article 61 (2). However, Article 6 (1) (5), (2) and (3) and Article 61 (2) of the Law shall apply to the dividends and interest received in the preceding financial year preceding the year 1990.
HE 112/88, svk.M. 206/88, yyyy. 84/88, yyyy. 84/88
This Act shall enter into force on 1 January 1989. It shall apply in the tax to be delivered in 1989 with the exceptions mentioned below.
The 1989 tax exemption does not apply to Article 6 (1) (b) of the Income Tax Act, as defined by the Law of 20 December 1985. (10,08/85) .
By virtue of Article 28 (2), Article 29 (1) and Article 46 (2) of the Treaty, the taxable person is entitled, under Article 28 (2), Article 29 (1) and Article 46 (2), to read an amount equal to the same amount as in the previous year. The quantity shall not exceed the relative ceilings in force before the entry into force of this Act.
The provisions in force prior to the entry into force of this Act prior to the entry into force of this Act shall apply before the entry into force of this Act.
Disbursts of the Communities in which the notification of the liquidation was made for the purpose of registration before the entry into force of this Act and in the case of mergers where the Merger Treaty has been notified for the purposes of registration or, where such notification is not The application for a merger has been requested from the court or other authority before the entry into force of this Act, before the provisions in force before the entry into force of this Act. Where an open company or a commandites company has been demolished and its property has been transferred to the newly established limited liability company before 1 January 1989, as provided for in Article 52a before this law, The provisions in force before the entry into force of this Act.
HE 110/88, svk.M. 204/88, yyyy. 82/88, yyyy. 82/88
This Act shall enter into force on 1 January 1990. It shall apply for the first time in the taxable amount provided for in 1990, with the exceptions mentioned below.
By virtue of Article 28 (2) of the 1990 Law, the taxable person is entitled under Article 28 (2) to read an amount equal to the same amount as the previous tax year, however, that the amount of the transaction may not exceed the previous year's taxation The maximum amounts involved.
Under Article 46 (1) of the 1990 Law, the taxable person is entitled, under Article 46 (1), to read an amount equal to the same amount as in the previous tax year, in such a way that the amount of the transaction must not exceed the previous year's tax. The relative ceiling.
The provisions in force prior to that date shall apply to the transactions and other supplies of real estate and securities which occurred before 1 January 1989.
If, in the case of the sale of real estate and securities, and other donations, the transferor is the law on the taxation of economic income, as defined by the Law of 20 December 1985 (10,08/85) , as referred to in Article 6 (1) (1) (1) (1b), who shall pass on the property referred to in that paragraph before 1 January 1989, before the expiry of the period of 5 years, shall be added to the The difference between the amount of the acquittal and the difference between the acquittal of the donor who, by virtue of that paragraph, was acquitted in the taxable amount of the taxable person, prior to the withdrawal of the acquittal.
In the case of mergers where the Merger Treaty has been notified for registration or, in the absence of such notification, the merger has been requested from the Court of Justice or other authority before 1 The provisions in force before 1 January 1989 apply. Those provisions shall also apply to the taxation of the unwinding of the Community if the notification of its liquidation has been lodged for registration before 1 January 1989.
If the open company or the commandites company has been demolished and its assets are transferred to the newly established limited liability company before 1 January 1989, the (360/68) Article 52a Shall be subject to the provisions in force before 1 January 1989.
HE 25/89, yyyy. 37/89, svk.M. 99/89
This Act shall enter into force on 1 January 1990. The law applies for the first time in the taxable amount to be delivered in 1990.
Article 61a is valid until the end of 1996. It shall apply to the taxable amount for the years 1990 to 1996. (17.12.1993/1261) (Article 61a repealed by L 1105/94)
Article 28 (2) of the Law applies for the first time in the tax treatment provided for in 1991. Under Article 28 (2) of the Law of 14 July 1989, Article 28 (2) of the tax (19,21) . By virtue of Article 28 (2), the taxable person is entitled, under Article 28 (2), to read an amount equal to the previous tax year under Article 28 (2). However, the amount must not exceed the amount in force in the previous year. The maximum amounts involved.
HE 111/89, yyyy. 78/89, svk.m. 198/89
This Act shall enter into force on 1 January 1991.
The law applies for the first time in the taxable amount to be delivered in 1991. Article 6 (1) (5) and (2) and (3) of the Law, as referred to in the Law of 29 December 1988 (1233/88) , and Article 61 (2) shall apply to the dividends and interest referred to therein for the financial year ending before 1990.
The provision of Article 6 (1) (7) shall apply for the first time in the taxable amount to be delivered in 1990.
HE 124/90, yyyy. 67/90, the svk.M. 222/90
This Act shall enter into force on 1 January 1991. The law applies for the first time in the taxable amount to be delivered in 1990.
Under the provisions of the Commercial Banking Act, the Savings Bank Act and the Cooperative Banking Act, the amount of credit losses transferred to the reserve fund shall not be counted as taxable income in so far as the amount of the transfer does not exceed 90 % of the 1990 tax The total amount of credit losses eligible for deduction.
HE 242 /89bank. Miet. 8/90, svk. Miet. 182/90 and 182 a/90
This Act shall enter into force on 1 January 1991. This law shall apply for the first time in the taxation provided for in 1991.
HE 249/90, yyyy. 86/90, svk.Met. 273/90
This Act shall enter into force on 1 January 1992.
HE 64/91, yyyy. 67/91
This Act shall enter into force on 1 January 1992.
The law shall apply for the first time in the taxation of 1992. If the transfer of the assets referred to in Article 46 (3) to another Deposit Bank belonging to the same group has taken place before the entry into force of this Act, the transfer shall be taken into account in their taxation since the tax year 1992.
In accordance with the provisions of the Financial Code, the amount of credit losses transferred to the reserve fund shall not be counted as taxable income for the 1991 tax in so far as the amount of the transfer does not exceed 90 % of that year's tax The maximum amount of credit risk deductible.
HE 205/91, yyyy. 70/91
This Act shall enter into force on 1 January 1993. The law shall apply for the first time in the taxable amount provided for in 1993, with the exceptions set out below.
2. Before the entry into force of the law, the transactions and other supplies of property and securities belonging to fixed assets which have been granted before the entry into force of the Act enter into force on the date of the entry into force of the law. The provisions on deductibility.
3. If, during the fiscal year, the taxable person has, within the meaning of Article 14 (1), also entered into a contract for the purchase of a commodity, the resulting increase in the performance of the business activity shall be considered as equal to the taxable person In annual instalments for the output of the tax year and the following two fiscal years, provided that the taxable person has entered the corresponding entries in his accounts.
4. The provision of Article 33a of the Act shall apply to the elimination of the supply of water vessels acquired during or after the fiscal year 1993.
5. By way of derogation from Article 28, the costs of the acquisition of foreign exchange assets shall be read in accordance with the provisions of the (970/82) And the duty storage device for imported fuels (303/83) And the duty storage device for medicinal products (402/84) Shall not exceed 30 % of the cost of the contract for the 1993 tax year in the tax year.
6. Before the entry into force of this Act, the number of operating provisions adopted under the law is to be counted as taxable income in the 1993 tax year in Article 46a and with the exceptions set out below.
7. A taxable person other than the taxable person referred to in Article 46a, with the exception of deposit banks and credit, insurance and pension institutions, shall deduct from the tax year 1993 its operating reserve. However, in the tax year and in the past, the total amount of the previously unloaded operational reserves shall not exceed 10 % of the amount of the salary withheld in the 12 months preceding the end of the financial year. The amount of operational reserves deducted under this provision shall be counted as taxable income in 1994.
8. The taxable person shall have the right to deduct from the 1993 tax year the transitional reserve, the maximum amount of which shall be:
(a) 25 % of the portion of the contract, other than those referred to in points (b) and (c) at the end of the 1993 tax year, of the part of the acquisition which, on the basis of the provisions of Article 28 (1), does not constitute an expense, but not more than tax year 1992; The amount to be deducted under the corresponding provision of Article 28 (2);
(b) 10 % at the end of 1993 at the end of the fiscal year:
B1) shares of securities other than housing and other shares which justify the management of a specified room in the building owned by the company; and
(b2) the portion of the portion of the contract which is to be calculated on the basis of the change in the chapter on the evolution of the price of securities or the price of securities, of the part of the contract which, under Article 28 (1), does not constitute an expense; However, the amount to be deducted under the corresponding provision in Article 28 (2) of the tax year 1992 for a maximum tax year;
(c) 75 % of the reserve of the reserve for the supply of safety warehouses, as well as the obligation for imported fuels and the obligation to store the medicinal products for the storage of medicinal products, at the end of 1993, in respect of a part of the contract not exceeding 28 In accordance with the provisions of Article 28 (3) of the Treaty, the amount of the tax deductible under Article 28 (3) of the tax year 1992 shall be calculated on the basis of the provisions of Article 28 (3), subject to paragraph 10.
(d) 5 % of the portion of the acquisition of the investment property at the end of 1993 and of the increase in the value referred to in Article 5 (6), which is not to be read pursuant to Article 29, but not more than the 1992 tax year in Article 29 (1) The amount accepted as a deduction under the last sentence;
(e) for taxable persons other than those referred to in Article 46a, 30 % of the amount of the payroll tax paid during the 12 months preceding the end of the tax year 1993, but not more than those accepted in the tax year 1992 The total number of operations, subject to paragraph 11.
9. If the taxable person has not completed the fiscal year in 1992, the values corresponding to the 1991 tax year 1991 shall be used as the reference basis for the 1991 tax year instead of the 1992 tax year.
10. If, pursuant to Article 5 (5), the taxable person has read up to 30 % of the cost of the exchange assets in the tax year 1993, the maximum amount of the transitional reserve referred to in point (c) of Article 8 (c) shall be: , however, the maximum amount referred to in that paragraph minus the amount of the deduction made pursuant to paragraph 5. In addition, in the tax year 1994, in addition to the 1994 tax year, the transitional reserve is to be read as a percentage of the total amount of the reserve of the guarantee and reserve assets in the tax year 1994, subject to a maximum of 5 % of the 1993 tax year. Accepted quantity.
11. If, pursuant to Article 7 of the Treaty, the taxable person has established the operating reserve for the 1993 tax year, the maximum amount of the transitional reserve referred to in point (e) of Article 8 (e) shall, however, exceed: The maximum amount intended to be deducted from the amount of the reserves to be deducted under Article 7. In addition, in the fiscal year 1994, in addition to the tax year 1994, the percentage of the reserves adopted in the tax year 1993 shall be read as a percentage of the amounts paid in the 12 months preceding the end of the fiscal year. The amount of the reserves to be deducted pursuant to paragraph 7, but not exceeding 7.
12. The transitional provision is to be read as revenue at the latest in the tax year 1997 or is used for the direct use of the taxable person's business for the purposes of Article 9 of the Investment Reservation Act of 1994 to 1997; and To cover the other expenditure referred to in that paragraph, in so far as the obligation to perform the expenditure has been incurred by the end of 1997.
13. The expenditure or part thereof covered by the transitional reserve shall not be deductible. If the transitional reserve has been used to cover the cost of a fixed asset or any other expenditure which is deducted from the tax year by year, the depreciation shall be accepted as a result of the acquisition or any other expenditure referred to above and of the transitional reserve. The difference between the amount used to cover. The taxable person who has used the transitional reserve during the fiscal year shall provide an explanation of the use of the reserve.
14. If the taxable person has not used the transitional reserve or has not been read as a taxable income at the latest in the tax year 1997, it shall be counted as a taxable income for the 1997 tax year, excluding any part of the transitional reserve. If the taxable person ceases to operate, the transitional reserve shall be counted as taxable income for the year of termination of the activity.
15. Prior to the entry into force of this Act, credit losses resulting from the provisions of Article 46 (1) shall be counted as taxable income in 1993.
16. Before the entry into force of this Act, the provisions in force on the date of entry into force of this Act shall apply to the use of the repurchase provisions which have been established under the provisions in force.
17. Before the entry into force of this Act, the guarantee provisions resulting from the provisions in force shall be subject to the provisions in force at the time of entry into force of this Act.
18. Before 1993, other long-term forestry expenditure arising from the use of forestry and other long-term forestry expenditure arising from the tax year 1993, other than clean income from forestry, is taxed Taxable persons shall deduct:
(a) in the tax year, in the tax year, the expenditure on the acquisition of the fixed assets used for the management and management of the forest in 1991 or beyond. The original acquisition cost of the fixed assets is considered to be the original acquisition cost less than the depreciation of the 25 % depreciation for each year that has elapsed since the date on which the goods were introduced;
(b) for the construction of the forest road, which is completed in 1991 or after the tax year, and the expenditure resulting from the drainage of the forest.
19. The insurance premiums referred to in Article 8 (2) and (3), which are due before the entry into force of this Act, shall be subject to the provisions in force at the time of entry into force of this Act. Before the voluntary pension scheme referred to in Article 8 (2) of the Act of 1 October 1992, the premiums are deductible as provided for in Article 143 (5) of the Income Tax Act.
20. Article 6 (6), (8) (e) and (11) shall also apply where the group has been converted into a Community or the pursuit of a movement or profession, or business activities carried out by the group or the estate In the form of a limited liability company within the meaning of Article 24 of the Income Tax Act 1993.
21. Notwithstanding the foregoing, the Tax Office may, for specific reasons, whenever it is necessary for the continuation of the operation of the undertaking and for the maintenance of employment, an application for a transitional provision or a transitional provision may be granted. Or as taxable income in the tax year 1998 or 1999. The application shall be made before the end of the tax on the tax year, during which the transitional reserve had to be used or read as taxable income. (20.12.1996/11)
THEY 203/92 , VaVM 76/92
This Act shall enter into force on 15 February 1993.
Article 19 (3) of this Law is valid until 31 December 1993. It shall apply in the tax years of 1992 and 1993. Article 46 applies for the first time in the tax treatment provided for in 1993.
However, the provision of Paragraph 19 (3) of the Law is already applicable in the tax year for the 1991 tax year if the taxable person submits a written request to the notifying authority by 1 April 1993 at the latest and The report necessary for the adjustment of taxation. The adjustment procedure shall apply mutatis mutandis to the provisions on the tax adjustment referred to in Article 82 of the Tax Law.
By virtue of the law referred to in Article 46 (3) of the Act before the entry into force of this Act, credit-loss accounts accepted under the law in force on the basis of insurance receivables as well as part of the assets other than On the basis of insurance claims, the amount of eligible credit losses that exceeds the eligible amount to be deductible under Article 46 (3) shall be counted as taxable income in 1993. For the purposes of the 1993 tax year, the insurance institution shall have the right to deduct a transitional reserve, the maximum amount of which is the maximum amount of which is payable under the provisions in force at the time of entry into force of this Act other than those in force at the end of 1993. The maximum amount of deductible credit losses calculated on the basis of claims on insurance premiums minus the amount of credit losses eligible for deduction in the 1993 tax year. However, the amount of the transitional reserve shall be the amount of the credit loss deductible in respect of the assets corresponding to the 1992 tax year at most, minus the amount of credit risk deductible under this Act to be deductible By the number of credit losses.
For the purposes of Article 46 (4), credit losses recognised as deductible under Article 46 (4) in force at the time of entry into force of this Act shall be counted as taxable income for 1993. The guarantee institution referred to here shall have the right to deduct from the 1993 tax year the transitional reserve, the maximum amount of which shall be limited to the amount of the transitional reserve, in accordance with the provisions of Article 46 (4) which, at the time of entry into force of this Act, The amount of eligible credit losses calculated on the basis of the guarantee liabilities. However, the amount of the transitional reserve shall be the amount of the corresponding credit loss as eligible for deductible tax in the 1992 tax year.
THEY 321/92 , VaVM 93/92
This Act shall enter into force on 1 January 1994. The law is valid until 31 December 1995. It shall apply in the tax years 1994 and 1995.
THEY 198/93 , VaVM 58/93
This Act shall enter into force on 1 January 1995.
The law shall apply for the first time in the taxation of 1995.
THEY 157/94 , VAVM 50/94
This Act shall enter into force at the time laid down by the Regulation. The law shall apply for the first time in the taxation of 1995.
THEY 256/94 , VaVM 68/94
This Act shall enter into force on 1 January 1996.
The law shall apply for the first time in the taxable amount for 1996 to the mergers, divisions, business transfers and share exchanges which took place on or after 1 January 1996. However, the law shall apply, where required by the taxable person for the purposes of the 1995 tax, to the mergers, divisions, business transfers and share exchanges referred to in Article 52 (2) which took place on 1 1 January 1995 or after.
Where the application for the implementation of the Merger Treaty has been submitted to a court or other authority by 3 November 1995, the application for a merger shall be subject to the application of Article 52a of the Merger Regulation By way of derogation from the provisions of Article 52 (b) and by way of derogation from the provisions on the reduction of losses resulting from the merger.
THEY 177/95 , VaVM 49/95, EV 172/95
This Act shall enter into force on 13 December 1996.
The law applies for the first time in the taxable amount for 1997.
THEY 83/1996 , VaVM 30/1996, EV 159/1996
This Act shall enter into force on 1 January 1997. The law applies for the first time in the taxable amount for 1997.
THEY 106/1996 LA 62/1995, LA 45/1996, VaVM 40/1996, EV 202/1996
This Act shall enter into force on 1 January 1997.
THEY 106/1996 LA 62/1995, LA 45/1996, VaVM 40/1996, EV 202/1996
This Act shall enter into force on 1 January 1997. The law will apply for the first time in the taxation of 1997. However, Article 19 (3) is in force until the end of 1999 and is already subject to the taxation provided for in 1996.
Article 27c applies to expenditure incurred by the taxable person before the entry into force of the law.
THEY 238/1996 , VaVM 48/1996, EV 253/1996
This Act shall enter into force on 1 May 1997.
The law shall apply for the first time in the tax year of the tax year 1997. However, Article 8 (1) (10) and Article 48 (2) of the Law already apply for tax purposes in respect of the 1996 fiscal year, in so far as they relate to the non-partial liability of insurance companies carrying out statutory pension insurance. To reduce the transfers made.
THEY 249/1996 , VaVM 2/1997, EV 27/1997
This Act shall enter into force on 1 January 1998. The law applies for the first time in the taxable amount for 1998.
THEY 223/1997 , TaVM 35/1997, EV 220/1997, Parliament and Council Directive 94719 /EC; OJ L 135, 31.5.1994, p. 5
This Act shall enter into force on 1 January 1998.
Article 6 (6) and (7) of the Act shall apply to the surrender on the basis of or after the date of entry into force of the law.
Article 16 (6) shall apply on the date of entry into force of or after the entry into force of the law.
THEY 218/1997 , VaVM 43/1997, EV 240/1997
This Act shall enter into force on 1 July 1998.
The law shall apply for the first time in the tax year 1999.
THEY 27/1998 , VaVM 14/1998, EV 67/1998
This Act shall enter into force on 1 August 1998.
The law shall apply for the first time in the tax year 1999.
Article 48a of the Law applies to the taxable person's claim for tax years 1997 and 1998, however, so that, in the tax year 1998, the taxable person may deduct the reserve referred to in Article 48a only if the same tax year is not deducted. Credit loss insurance.
Credit losses for the pension institution referred to in Article 48a of the Act prior to 1999 are counted as equal annual instalments between 1999 and 2001 as taxable income.
Article 14 (1) of the Law applies for the first time by the taxable person for the first time in the tax year 1998.
THEY 71/1998 , VaVM 21/1998, EV 81/1998
This Act shall enter into force on 1 September 1998. The law applies for the first time in the taxable amount for 1998.
THEY 56/1998 , TaVM 11/1998, EV 56/1998
This Act shall enter into force on 1 January 1999.
The law shall apply for the first time in the tax year 1999.
THEY 266/1998 , VaVM 67/1998, EV 233/1998
This Act shall enter into force on 1 January 2001. The law applies for the first time in the taxable amount for 2001.
Article 19 (3) is in force until the end of 2002 and is already applicable in the taxable amount for the year 2000.
THEY 172/2000 , VaVM 39/2000, EV 204/2000
This Act shall enter into force on 1 January 2002.
The law shall apply for the first time in the taxable amount to be delivered in 2002.
THEY 91/2001 , VaVM 12/2001, EV 101/2001
This Act shall enter into force on 1 January 2003.
The law shall apply for the first time in the taxation of 2002, unless otherwise specified below.
At the request of the taxable person, Article 27d (2) shall apply to a premium paid in the course of the tax year 2001 and to the premium paid in Article 27d (3) when the option is implemented, closed or lapse in the tax year 2001.
Prior to tax year 2002, value increases and depreciation recorded in the items referred to in Article 36 (1) (2) of the Law on the Activities of the Credit Insurance Act, which have not been subject to tax revenue or deductible expenditure, Shall be considered as taxable income and deductible expenditure for the year 2002.
At the request of the taxable person, Article 5 (6a), Article 8 (1) (2a), Article 27e and Article 51 (1) shall apply in the fiscal year 2001 to the value gains registered in accordance with Article 36 (1) (2) of the Law on the activity of credit institutions, and Impairment, as well as the transfer of assets made in that year. In that case, before the tax year 2001, the value gains and depreciation recorded in the items referred to in Article 36 (1) (2) of the Law on the Credit Institutions Act, which have not been taxable income or deductible expenses, shall be read as: Tax year 2001 as taxable income and deductible expenditure.
The requirement to apply these provisions in the tax year 2001 must be presented by the end of April 2003. This requirement shall apply to all provisions which may be applied for the purposes of the 2001 tax.
THEY 84/2002 , VaVM 23/2002, EV 171/2002
This Act shall enter into force on 10 December 2003.
It shall apply in the tax years for the tax years 2003 and 2004.
The law is valid until 31 December 2004.
THEY 113/2003 , VaVM 21/2003, EV 56/2003
This Act shall enter into force on 8 April 2004. The law shall apply for the first time in the tax treatment provided for in 2004.
THEY 110/2003 , OJ 16/2003, TaVM 2/2004, EV 12/2004, Directive 2001 /107/EC of the European Parliament and of the Council (32001L01107); OJ L 041, 13.2.2002, p. Directive 2001 /108/EC of the European Parliament and of the Council (32001L01108); OJ L 041, 13.2.2002 35-42
This Act shall enter into force on 15 August 2004.
The law shall apply for the first time in the taxable amount provided for in Article 4 (4).
However, in accordance with Article 6a (1) of the Tax Code for 2005, the taxable income is, however, 60 % of the taxable income and 40 % of the tax free income and the dividends and payments referred to in Article 6a (5) 57 Per cent is taxable income.
Articles 5, 6 (1) (1), 8 (1) (2), 6b and 5d (2) concerning the transfer of shares owned by the Community are applicable to the transfer of shares and Article 8 (4) of this Act to the transfer of shares, Which were made on or after 19 May 2004, and the outbursts that have been notified to the registry authority within the meaning of Article 9 of Chapter 13 of the Companies Act, or of which the registration authority or the court has ordered the company to: Liquidation on the date stated on the basis of Chapter 13 (4) or (4a) of the Companies Act, or After. The supply of shares referred to in Article 8 (4) before the date referred to in Article 8 (4) shall be subject to the provisions in force at the time of entry into force of the law. If the tax year of the taxable person has expired on or after 19 May 2004, Article 42 and Article 16 (1) (7) shall apply in the tax year of the tax year 2004.
THEY 92/2004 , VaVM 12/2004, EV 117/2004
This Act shall enter into force on 15 August 2004 and shall be valid until 31 December 2004.
The law shall apply to the dividend received on or after 1 May 2004.
THEY 92/2004 , VaVM 12/2004, EV 117/2004
This Act shall enter into force on 1 January 2005.
The law shall apply for the first time in the tax treatment provided for in 2005.
THEY 80/2004 , VaVM 9/2004, EV 110/2004
This Act shall enter into force on 1 January 2005.
THEY 210/2004 , VaVM 34/2004, EV 199/2004
This Act shall enter into force on 1 January 2006.
The law shall apply for the first time in the taxable amount for the year 2006.
IN 187/2005 , VaVM 40/2005 EV 190/2005
This Act shall enter into force on 1 January 2006.
The law shall apply for the first time in the taxable amount for the year 2006.
THEY 193/2005 , VaVM 41/2005, EV 192/2005, Council Directive 2005 /19/EC (32005L0019); OJ L 58, 4.3.2005, p. 19.
This Act shall enter into force on 1 January 2006. Article 19 (3) shall apply until 31 December 2006.
The law applies for the first time in the tax year for the tax year 2005. Article 19 (3) applies in the case of tax years 2005 and 2006.
THEY 202/2005 , VaVM 38/2005 EV 180/2005
This Act shall enter into force on 1 January 2006.
The law shall apply for the first time in the taxable amount for the year 2006. Article 5c of the Act shall apply after or after 1 January 2006.
THEY 144/2005 , VaVM 44/2005, EV 218/2005
This Act shall enter into force on 1 January 2007.
THEY 77/2006 , StVM 31/2006, EV 152/2006
This Act shall enter into force on 1 January 2007.
THEY 144/2006 , VaVM 37/2006, EV 209/2006
This Act shall enter into force on 1 January 2007.
The law shall apply for the first time in the tax treatment provided for in 2007. The law shall apply to a partial distribution which took place on or after 1 January 2007.
THEY 247/2006 , VaVM 42/2006, EV 250/2006 Council Directive 2005 /19/EC (32005L0019); OJ L 58, 4.3.2005, p. 19
This Act shall enter into force on 15 February 2007.
THEY 21/2006 , TaVM 25/2006 EV 252/2006
This Act shall enter into force on 9 November 2007.
THEY 59/2007 , VaVM 9/2007, EV 40/2007
This Act shall enter into force on 14 December 2007 and shall expire on 31 December 2008.
The law applies in the case of tax years 2007 and 2008.
THEY 145/2007 , VaVM 19/2007, EV 98/2007
This Act shall enter into force on 1 January 2009.
The law shall apply for the first time in the tax treatment provided for 2009. The law shall apply to a merger, a total distribution and a partial distribution, the implementation of which is entered in the trade register on or after 1 January 2009. The law shall apply to the business transfer and to the share exchange that took place on or after 1 January 2009.
The deductible amount of the 2009 tax year for the insurance and pension institution is the amount corresponding to the cumulative amount of write-down losses in the accounts referred to in Article 17 (3) on 31 December 2008.
The taxable income of the insurance and pension institution for the tax year 2009 shall be read in accordance with Article 46, before deduction of the tax year 2009, in the form of credit losses that are not included in the tax year.
However, at the latest by 31 October 2010, the credit losses referred to in paragraph 4 above shall be considered to be equal to the taxable income of the 2009-2013 fiscal year, in so far as the tax year in the tax year for the period from 2009 to 2013. In 2009, the amount of credit losses for taxable income exceeds the amount to be deductible under paragraph 3 of this Article.
For the 2009-2013 period, the total amount of credit losses that are not included in the tax year reduced by the amount of the credit losses which are not included in the tax year under Article 46 (1) of the Act shall not exceed 5 % of the income of the pension institution at the end of the tax year Of the total amount.
By the end of the fiscal year 2009-2013, the total amount of credit losses not included in the tax deductible under Article 46 (3) of the Law shall not exceed 1 % of the total amount of the tax year 2009-2013 at the end of the fiscal year The sum of the amounts receivable other than the amount of insurance premiums.
By the end of the fiscal year 2009-2013, the total number of outstanding credit losses under Article 46 (4) of the Law shall not exceed 5 % of the statutory pension insurance scheme for the period 2009-2013 At the end of the fiscal year, the sum of the amounts of other claims other than the amount of insurance premiums. The sum of the credit losses incurred by the institution on the basis of the insurance contributions of that institution shall not exceed 2 % of the total amount of the insurance premiums written at the end of the fiscal year.
The part of the credit risk exceeding the ceiling referred to in paragraphs 6 to 8 above shall be counted as taxable income of the tax year in which the maximum amount has been exceeded.
For the financial instruments referred to in Article 5 (8) to (10) and Article 8 (1) (2) to (2) (a) to (2) to (2) (c) of the 2009 financial year, value increases and bills of fair value which have not been taxed Taxable income or deductible expenditure shall be considered as taxable income and deductible expenditure for the 2009 tax year.
THEY 176/2008 , VaVM 23/2008, EV 171/2008
This Act shall enter into force on 1 January 2009.
THEY 206/2008 , VaVM 32/2008, EV 205/2008
This Act shall enter into force on 1 July 2009.
THEY 47/2009 , VaVM 8/2009, EV 81/2009
This Act shall enter into force on 24 March 2010 and shall be valid until 31 December 2010.
The law applies in the case of tax years for 2009 and 2010.
THEY 270/2009 , VaVM 8/2010, EV 18/2010
This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
This Act shall enter into force on 15 May 2012.
The law shall apply for the first time in the taxation provided for in 2012. However, Article 52f (3) and (4) of this Law shall not apply to share exchanges which took place before 1 January 2009. The five-year period provided for in these articles shall apply only to the share exchange that has taken place on or after the date of entry into force of the law.
THEY 148/2011 , VaVM 7/2012, EV 27/2012
This Act shall enter into force on 29 June 2012.
THEY 58/2012 , VaVM 17/2012, EV 68/2012
This Act shall enter into force on 1 January 2013.
THEY 28/2012 , VaVM 14/2012, EV 66/2012
This Act shall enter into force on 1 January 2013.
THEY 32/2012 , TaVM 11/2012, EV 117/2012
This Act shall enter into force on 1 January 2013.
THEY 88/2012 , VaVM 28/2012, EV 127/2012
This Act shall enter into force on 1 January 2013.
When applying for a change before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
THEY 76/2012 , VaVM 29/2012, EV 136/2012
This Act shall enter into force on 1 January 2013.
The law applies for the first time in the form of taxation for the year 2014.
THEY 146/2012 , VaVM 31/2012, EV 156/2012
This Act shall enter into force on 1 January 2013.
THEY 167/2012 , TaVL 46/2012, VaVM 34/2012, EV 165/2012
This Act shall enter into force on 12 August 2013. However, the law is already applicable from 1 July 2013.
THEY 65/2013 , VaVM 11/2013, EV 92/2013
This Act shall enter into force on 1 January 2014.
The law applies for the first time in the form of taxation for the year 2014.
However, in so far as the allocation of funds from the free equity fund includes capital investments made before the entry into force of the law, Article 6a (8) and Article 6c shall apply, however, to the distribution of the assets of a non-publicly listed company Once for the taxable amount of 2016.
THEY 185/2013 , VaVM 32/2013, EV 221/2013
This Act shall enter into force on 1 January 2014.
THEY 105/2013 , THEY 181/2013 , VaVM 22/2013, EV 148/2013
This Act shall enter into force at the time of the Council Regulation.
This law has been repealed by L 12.12.2014/1088 , which is valid from 1 January 2015.
THEY 140/2013 , VaVM 31/2013, TaVL 29/2013, YmVL 27/2013, EV 195/2013
This Act shall enter into force on 1 January 2014.
The law applies for the first time in the tax year for the tax year 2014.
THEY 95/2013 , VaVM 30/2013, EV 188/2013
This Act shall enter into force on 15 March 2014.
THEY 94/2013 , TaVM 38/2013, PeVL 43/2013, EV 4/2014, Directive 2011 /61/eu of the European Parliament and of the Council; (32011L0061); OJ L 174, 1.7.2011, p. 1
This Act shall enter into force on 15 August 2014.
THEY 39/2014 , TaVM 6/2014, EV 62/2014
This Act shall enter into force on 1 January 2015.
The law shall apply for the first time in the tax treatment provided for in 2015.
THEY 122/2014 , VaVM 25/2014, EV 179/2014
This Act shall enter into force on 1 January 2015.
The law shall apply for the first time in the tax treatment provided for in 2015.
THEY 130/2014 , VaVM 32/2014, EV 209/2014
This Act shall enter into force on 1 January 2015.
The law shall apply for the first time in the tax treatment provided for in 2015.
THEY 176/2014 , VaVM 33/2014, EV 217/2014
This Act shall enter into force on 1 May 2015.
The law shall apply for the first time in the tax year 2015.
THEY 365/2014 , VaVM 47/2014, EV 349/2014
