The Law On The Taxation Of A Taxable Person With Limited Income

Original Language Title: Laki rajoitetusti verovelvollisen tulon verottamisesta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1978/19780627

In accordance with the decision of Parliament: Chapter 1 General provisions article 1 Limited the taxable person must carry out the income tax to the State, as well as according to this law. (on 22 December 2005/1149)
Limited tax liability provided for in the income tax Act (1535/1992). (on 22 December 2005/1149)
When the agreement with a foreign State or in any international agreement, to which Finland has been associated with the taxation of income or wealth, is in accordance with the provisions on compliance with this law only in so far as the provisions of the mentioned.


section 2 of the municipal taxes are levied on the taxable person with limited State and ultimate arrest of verona by supplying source (withholding tax) or prescribed by the law on tax procedure (1558/95) in accordance with the hereinafter referred to in this law. (c 248/1563)
If otherwise provided for in this law, the analogy to what the rest of the taxable person, the tax law provides for a limited income Taxability and the deductions. A withholding tax at a rate of recovery of the print will be made only to the reduction referred to in article 6. (on 22 December 2005/1149) (2) (a) section (18 April 2008/253) If this Act or prepayment (1118/1996) provides otherwise, the withholding tax procedure shall apply mutatis mutandis, what matters in conjunction with the consultation of Veronsaajien law enforcement unit, as well as the decisions of judicial and extrajudicial documents in the tax Procedure Act (1558/1995).
Chapter 2, section 3, of withholding tax (5 December 2008/814) withholding tax has to be carried out, subject to the rest of the otherwise, the dividend, interest and royalties paid by the Fund, the salary, staff members of the Fund's share of the surplus, as well as the rest of the performance and go to advance, according to the law, which shall provide the withholding tax. Withholding tax shall also be carried out by the artist or athlete's compensation based on the personal activities, regardless of whether the compensation to be considered a form of remuneration, as well as on the artist or the athlete, it is paid to himself or to someone else. The total amount of the cash dividend withholding tax is carried out without prejudice to what the rest of the tax law provides for a dividend tax, unless otherwise provided for in this Act. (28.11.2014/975)

L:lla 975/2014, the entry into force of the amended Act 1.1.2015. The previous wording: withholding tax has to be carried out, subject to the rest of the otherwise, the dividend, interest and royalties paid by the Fund, the salary, staff members of the Fund's share of the surplus, as well as the rest of the performance and go to advance, according to the law, which shall provide the withholding tax. Withholding tax shall also be carried out by the artist or athlete's compensation based on the personal activities, regardless of whether the compensation to be considered a form of remuneration, as well as on the artist or the athlete, it is paid to himself or to someone else. The total amount of the cash dividend withholding tax is always notwithstanding, what the rest of the tax law provides for a dividend tax.
The share of the income tax Act, section 33 (e) has been received and the taxation of income from business activities (360/1968) the surplus referred to in paragraph 6 (d), the Fund's share of the profit, of the income tax Act, section 31 of the Act referred to in subsection sijaisosingosta, as well as 5 33 33 33 (a), (b) and (f) in section 6 of the law on the taxation of income and the economy (a) and 6 (d) referred to in section free equity fund has been received as a dividend or initiate a procedure for the tax on the surplus of Corp article 29 of the law dividend and in the law referred to in article 31 of the covert, by virtue of the obligors ' income, which added to the shareholders, is in force, the provisions of this law provides for a dividend. (30.12.2014/1402)

L:lla 1402/2014 modified 2 entered into force 1.1.2015. The previous wording reads: the profit share of the capital, the Fund's share of the income tax Act, section 31, of the sijaisosingosta referred to in paragraph 5, 33 (a) of the income tax Act, and section 33 (b) and the law on the taxation of business income (360/1968), referred to in article 6 (a) shall be free from pay equity to be held by the Fund, as well as the procedure for taxation on the Corp in section 29 of the law, referred to in section 31 of the laws of the dividend and the disguised forms of the obligors ' income, which added pursuant to a shareholder may take advantage of Similarly, it is in force, the provisions of this law provides for a dividend. (30.12.2013/1240)

L:lla 12/2013 amended 2 entered into force 1.1.2014. The previous wording reads: the profit share of the capital, the Fund's share of the income tax Act, section 31, of the sijaisosingosta, as well as the tax referred to in paragraph 5 of the procedure referred to in article 29 of the law on covert dividend and, under section 31 of the obligors ' income, which added to the shareholders, is in force, the provisions of this law provides for a dividend.
The purposes of compensation, royalty, written, artistic, or scientific work, based on the law of copyright to a photo, or to patent, trademark, model, mold, the drawing, the secret formula, or the use of, or the right to use the method of manufacture or industrial, commercial or scientific experience.
Retired also refers to the annuity.
The withholding tax does not have to be carried out on a dividend that is paid to the person under section 33 (d) of the income tax Act, subsection 4 of the taxation Act or income from business activities referred to in article 6 (a) shall be responsible for the community and for the community that would be tax free, according to those provisions, if the dividend would be paid to the domestic community. The withholding tax does not have to be carried out either in the community from getting a share of the pay of the income tax Act, section 33 (e) taxation of income and the economy of the law on the surplus referred to in paragraph 6 (d), and 33 (a) of the income tax Act, section 33 (b) and 33 (f) and 6 of the law on the taxation of income from business activities (a) and 6 (d) referred to in section free equity fund has been received as a dividend or surplus to be kept, the position of the domestic savings bank Corp, Fund and supplementary fund for an investment share of the profits and paid by the mutual insurance company, and to highlight and Insurance Association for the payment of guarantee capital. The tax exemption is subject to the condition that the community is resident in the European economic area and administrative cooperation in the field of taxation and repealing Directive 77/799/EEC Council directive of 2011/16/the EU or one of the Contracting Parties on the exchange of information in tax matters of official aid, and the European economic area in accordance with the home State. In addition, it is required that the source tax is not, in fact, be in full accordance with, according to the State of residence of the Member State of residence in accordance with the Finnish credit between and the Elimination of double taxation on the basis of the Treaty. (30.12.2014/1402)

L:lla 1402/2014 the entry into force of the amended Act became 1.1.2015. The previous wording is: dividend withholding tax is not to be carried out, which shall be paid to the person under section 33 (d) of the income tax Act, subsection 4 of the taxation Act or income from business activities referred to in article 6 (a) shall be responsible for the community and for the community that would be tax free, according to those provisions, if the dividend would be paid to the domestic community. The withholding tax does not have to be carried out either in the community from getting a share of the capital, the investment share of the cooperative and the additional contribution, paid by the income tax Act, section 33 (a) and 33 (b) and the law on the taxation of business income under section 6 (a) referred to in the equity fund has been received as a dividend to be held the position of domestic savings bank Corp, Fund and supplementary fund for an investment share of the profits and paid by the mutual insurance company, and to highlight and Insurance Association for the payment of guarantee capital. The tax exemption is subject to the condition that the community is resident in the European economic area and administrative cooperation in the field of taxation and repealing Directive 77/799/EEC Council directive of 2011/16/the EU or one of the Contracting Parties on the exchange of information in tax matters of official aid, and the European economic area in accordance with the home State. In addition, it is required that the source tax is not, in fact, be in full accordance with, according to the State of residence of the Member State of residence in accordance with the Finnish credit between and the Elimination of double taxation on the basis of the Treaty. (30.12.2013/1240)

L:lla 12/13 amended 5 subsection came into force 1.1.2014. The previous wording is:


The withholding tax does not have to be carried out on a dividend that is paid to the person under section 33 (d) of the income tax Act, the workers ' Statute or income from business activities tax (360/1968), 6 (a) referred to in article to the community for the community and which would be tax free, according to those provisions, if the dividend would be paid to the domestic community. The withholding tax does not have to be carried out either in the community from getting a share of the capital, the investment share of the cooperative and the additional contribution, paid by domestic savings bank stock fund and the Supplementary Fund, the profit-share and highlight the investment paid by the mutual insurance company and insurance of the Association and pay the bond. The tax exemption is subject to the condition that the community is resident in the European economic area and administrative cooperation in the field of taxation and repealing Directive 77/799/EEC Council directive of 2011/16/the EU or one of the Contracting Parties on the exchange of information in tax matters of official aid, and the European economic area in accordance with the home State. In addition, it is required that the source tax is not, in fact, be in full accordance with, according to the State of residence of the Member State of residence in accordance with the Finnish credit between and the Elimination of double taxation on the basis of the Treaty. (15.3.2013/186)
The withholding tax does not have to be carried out in the different Member States in the case of parent companies and subsidiaries of the Council directive on the common system of taxation applicable to 2011/96/EC, hereinafter referred to as the parent-subsidiary directive, as amended by Council Directive 2013/14/EU, dividend to be paid to the company as referred to in article 2, where the company has a direct minimum holding of 10% of the capital of the company paying the dividend. (9.8.2013/577)
The shares of the investment assets are recovered, the withholding tax on dividend received from the tax on the income of the business law section 8, subsection 1 of the reasons mentioned in paragraph 10, the cost of the share the share of the dividends received from Finland, which is equivalent to the dividend recipient of sales, when the dividend will be paid to the domestic pension institution responsible for the foreign community. The deduction is subject to the condition that the dividends paid to the beneficiary's place of residence is within the European economic area or the recipient of the dividend, owns directly less than 10% of the share capital, paying a dividend to the community in any way in the home country, Finland is on the exchange of information with the agreement of the dividend tax, and dividends paid to the home Member State may be sufficient information on the taxation of the beneficiary. In addition, it is required that the beneficiary of the present report on the reduction of the dividend amount and the tax administration. (28.11.2014/975)

L:lla 975/2014 added 7 article shall enter into force on the 1.1.2015.

If the artist or athlete's personal allowance shall be paid based on the activities of a foreign entity, or to a person who does not live in Finland, a taxable person is regarded as a withholding tax at a rate of recovery of only this community or people.
The withholding tax does not have to be carried out on the taxation of savings income in the form of interest payments the provisions of Council Directive 2003/48/EC subject to highlight, that of the European Union residing in a Member State, as referred to in article 2 of the directive to the beneficial owner.


3. (a) section (30.12.2003/1282) 3 (b) and 3 (e): 1) interest rate means income from debt-claims, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and, in particular, the return on securities and income from bonds or Government bonds or debentures, including to such securities, bonds or bonds related to the share premiums and fees; penalty charges for late payment shall not be regarded as interest payments;
2) in Exchange for royalty payments, which are written means, artistic or scientific work, including films and computer programs, copyright, patent, trademark, model, plan, secret formula or process, or for the right to use the intellectual property, or commercial, or tieteellisluonteisesta kokemusperäisestä; payments for the use of industrial, commercial or scientific equipment, or for the right to use shall be considered as rojalteiksi.


3 (b) of section (30.12.2003/1282) withholding tax or tax is not to be carried out in the final taxation of interest and royalties, provided that: 1) for interest and royalties is a company of another Member State of the European Union or from a Member State of a company of a permanent establishment situated in another Member State; and 2), the company, which is the payer of the interest or royalties, or shall be deemed to be a permanent establishment to which the payer, is related to a company which is the beneficial owner, of that interest or those royalties or to a permanent establishment shall be deemed to be the beneficial owner, of that interest or those royalties.


Article 3 (c) (9.8.2013/577) as mentioned in article 3 (b) from the Member States of the European Union, the company refers to the different Member States of taxation applicable to interest and royalty payments made between a common system of taxation applicable to the provisions of Council Directive 2003/49/EC, as amended by Council Directive 2013/14/EU, mentioned in the annex, which applies, without the right to tax in the area of freedom, article 3 of the directive of the tax referred to in point (a) (iii) and domiciled in the Member State concerned, according to the tax law, the tax in that Member State and of the home Member State to the third-place shall not be considered with the State in order to avoid double taxation, according to the agreement concluded by the community.


3 (d) of section (30.12.2003/1282), article 3 (b) of the two above mentioned company shall be deemed to be related, if the second company has a direct minimum holding of 25% in the capital of the second company, or a third company has a direct minimum holding of 25% both in the capital of the company.
Ownership can only apply to companies whose head office is situated within the territory of the community.


3 (e) of section (30.12.2003/1282), article 3 (b) of the said permanent establishment means a fixed place of business situated in a Member State, with other Member States to be carried out in whole or in part, of the company's business.
A permanent establishment shall be treated as the beneficial owner of interest or royalties: 1) if it is the right of the debt, or the use, of which interest or royalty payments arise, the fact is that is associated with that permanent establishment; and 2) if the interest or royalty payments to permanent establishment are 3 (c) of article 1 of the directive referred to in article 5 or the date referred to in paragraph (b), subject to tax in the Member State in which the permanent establishment is situated, or a taxable income, which is identical with, or substantially shall enable the entry into force of this directive, and the day after there are in addition to or in place of the taxes.
If the permanent establishment of a company of a Member State shall be deemed to be the beneficial owner of interest or royalties payment or, as such is not considered anything else in that company for the purposes of part (b) of the article.
Article 3 (b) of the law shall not apply where interest or royalties to pay for a company of a Member State a permanent establishment located in a third State, or they will be paid for and, if the company's business is wholly or partly carried on through this fixed work.


3 (f) of section (30.12.2003/1282) 3 (b) to the withholding tax referred to in article or the final tax is returned within one year after the application and the relevant Ministers in the confirmation of the data in question have been obtained from reasonably. If the tax is not withheld at this time, or restored to the permanent establishment shall be entitled to receive the returned tax taxation procedure referred to in article 40 of the law on rate of interest to the community.


3 (g) of section (15 July 2005/565) of the income tax Act, as referred to in sub-section 5 of section 9 of the limited partnership is required to recover a withholding tax on the same share of the taxable person referred to in the laws of the limited income of the group referred to in paragraph 3 of that is included in the result.


section 4 (13.12.2013/887) Salary is considered the advance referred to in article 13 of the law, the salary or compensation. Pay the cost of the compensation, as well as other also seating costs of carrying out the work of the compensation paid. Does not include the remuneration in accordance with the income tax Act, tax free travel expenses and labour inputs to receive tax-free reimbursements. Salary includes fringe benefits as provided for in the income tax assessment Act.

Section 4 of the changed L:lla 887/2013 entered into force 1.1.2014. The previous wording: article 4 of the salary or Wages is considered a premium for the advance, which is the law for the purposes of section 13. Pay the cost of the compensation, as well as other also seating costs of carrying out the work of the compensation paid. Salary includes fringe benefits as provided for in the income tax assessment Act. (20 December 1996/1120)
Salary does not include: 1) on the basis of a voucher issued by the compensation of the air carrier travel tickets, freight charges and other comparable requirements necessary for the main body of the travel payments;
2) the accommodation on the basis of operations performed by the signs of maturity or other reliable document registration fee;
3) daily allowance in so far as it corresponds to the day of the home country of the verovapaaksi adopted by the tax administration; and not

4 the conditions of employment of the Finnish State in relation to a person), that the actual work place is in a foreign country, the work on the outside of the verovapaaksi of the tax administration on the date set by the trip paid for with money or other compensation for the cost of living.
(11 June 2010/510)
The Mission of the cost referred to in subparagraph 2 and price and payment of compensation shall be counted to the extent that they pay, however, is not to be regarded as compensation for the costs incurred in carrying out the work.


section 5 (11 June 2010/510) to the tax authorities to give limited to a taxable person for the purposes of the provisions relating to the application for a withholding tax at a rate of withholding tax on the card.
The amount of the tax administration to make the application for the procedure to be followed and the information on which the application is reflected.


section 6 (as of 4 November 2005/856) shall be deducted from any amounts due to the withholding of income for the month the sum of EUR 510, of which 35% withholding tax is levied. The total number of accumulated income less than months shall be reduced by EUR 17 per day. The amount of the reduction shall, however, not more than the amount of the entry.
The deduction is not granted to staff members of the Fund's share of the payment of the Fund or from sharing of the surplus and the income tax Act, section 10 of the fee referred to in paragraph 4 (a).
To qualify for deduction, the taxable person to make the payer subsequent to the execution of the withholding tax card.


section 7 (29.12.2011/1516) the withholding tax will be settled in full by the State. The source tax is 35% of salary: 1), the contribution of the staff of the Fund and the surplus, as well as a natural person from payment referred to in article 25 of the laws of the company and the dividend, as well as the rest of the performance, covert which according to the income tax Act, are taxed as income as income;
2) 20% of the dividend to be paid to the community, the person of interest and royalties, as well as the rest of the provision referred to in paragraph 3, in respect of which is not otherwise provided for elsewhere; (30.12.2013/1240)

L:lla 12/2013 amended (2) entered into force 1.1.2014. The previous wording is: 2) 24.5% of the dividend to be paid to the community, the person of interest and royalties, as well as the rest of the provision referred to in paragraph 3, in respect of which is not otherwise provided for elsewhere;
3) 15% of the dividend, the shares of the dividend a dividend in any way to the community that will share the investment of the assets, if: (a) section 3 of the dividend recipient) of the taxable person referred to in paragraph 5, to a limited extent, the community and the recipient of the dividend payment, not the parent-subsidiary company within the meaning of the directive, which is owned by the dividend distribution immediately to at least 10% of the share capital of the dividend payment from the community;
(b) the beneficiary of the pension) dividend payout facility in the foreign community, whose head office is situated within the European economic area, and the dividend recipient is not a parent and subsidiary company within the meaning of the directive, which is owned by the dividend distribution immediately to at least 10% of the share capital of the dividend payment from the community; or (c) the recipient of the dividend payment, pension), the institution responsible for the foreign community, which has a direct dividend payment from community, less than 10% of the share capital in any way in the home country, Finland has a contract with the exchange of information of the dividend tax, and dividends paid to the home Member State may be sufficient information on the taxation of the beneficiary.
(28.11.2014/975)

L:lla 975/2014 amended paragraph 3 shall enter into force on the 1.1.2015. The previous wording is: 3) 15% of the dividend, if the osingonsaaja is referred to in section 3 (5) of a taxable dividend to the community and to share the community limited shares of the company in accordance with investment assets and not osingonsaaja not for the parent-subsidiary directive, the company, which is owned by the dividend distribution immediately to at least 10% of the share capital of the dividend payment from the community; (30.12.2013/1240)

L:lla 12/2013 amended (3) entered into force 1.1.2014. The previous wording is: 3) 18.38% dividend, if osingonsaaja is 3 of the 5 limited by a taxable person as referred to in sub-section (a) a dividend to the community: a community sharing the shares of the company in accordance with), investment in property, and the osingonsaaja not for the parent-subsidiary directive, the company, which is owned by the dividend distribution immediately to at least 10% of the share capital of the dividend payment from the community; or (b)) of the income tax Act, a dividend to the community is sharing the 33 (a) in section 2 of a publicly listed company and osingonsaaja other than the one listed on the entity that owns the dividend a dividend distribution immediately less than 10% of the share capital in the community;
4) 30% of the party other than the person referred to in paragraph 2, the dividend to be paid to the community, to the royalties, as well as to highlight and insurance performance and the rest of the performance, which according to the income tax Act, are taxed as capital gains.
5) 15% of the 1 paragraph 3 of the artist or athlete's activity-based compensation;
6) 13% of the sum payable to the community, the yhteisetuudelle and the rest of the group as a company referred to in paragraph 5.


7 (a) of section (13 November 2009/874) to the withholding tax referred to in article 5 of the adoption shall be deducted from the compensation from the card, which is based on article 3 of the artist or athlete's personal activities referred to, in the context of the immediate costs of economic compensation, if a member of a State a resident of the European economic area, to a limited extent the taxable person so requires. If the immediate deduction of a withholding tax at a rate of recovery of costs is not, the taxable person may, within the meaning of article 11 (2) of the adjustment by the requirement to ask too much of the payment of the amount of the tax back. The source tax is provided for in article 15.
If he has been calling for a reduction in the field of direct expenditure, subsection 1, shall apply to all tax years by the artist or by the athlete's personal activities in Finland. The costs of that taxable person replaced by article 4 (2) shall not be counted against remuneration shall not be deducted.


section 8 (17.10.2014/826) withholding tax and the prepayment on the provisions adopted pursuant to the law or regulations are complied with in matters relating to the collection of the tax on the tax lien, the source means any procedure relating to the failure of the settlement of the obligation, arising from the collection and payment of interest and other penalties, the source of the payment, and the obligation to control, payroll, as well as a reduction in the withholding tax paid by the tax perimisvelvollisen too much.

L:lla 826/2014 modified section 8 comes into force 1.1.2015. The previous wording is: section 8 (20 December 1996/1120) advance to the provisions of the Act relating to the withholding tax and the provisions adopted pursuant to the law or regulations shall apply mutatis mutandis in matters relating to the collection of the tax on the tax lien, the source means any procedure relating to the failure of the settlement obligation, recovery and sanctions arising from the payment of the tax, the source and the obligation to control, payroll, as well as a reduction in the withholding tax paid by the tax perimisvelvollisen too much.

2 this article is repealed L:lla of 24 June 2004/563, which entered into force on 1 July 2004 and which shall apply for the first time in the information given to the year 2004.



the withholding tax shall be levied in section 9, as the source of the taxable amount shall be paid to the person concerned, or shall be entered in the account. (30.11.1990/1022) is repealed by the L:lla of 26 October 2001/902.

If the payer of the income to a beneficiary during the same calendar month of the future source of taxable income the amount of tax is no more than ten euros, tax shall not be levied. (as of 4 November 2005/856), section 10 (9/970) reported compliance with the withholding tax referred to in article 1, the provisions of the international agreement, if the payment to the payer, the beneficiary of income prior to the execution of the present report on the conditions of application of the agreement of the home and other. Explanation of the source of income may submit a tax card or indicate the name, date of birth and any other official credentials, as well as address in his home State.
If the report is presented after performance has been paid, but before too much to settle the tax to the State, the recovery of the tax to be adjusted as well. As well as to the action, if the tax has been levied otherwise too much.


section 10 (a) (20 December 1996/1120) withholding tax is transferred to the guests to the State tax collection Act (611/1978).


section 10 (b) (9.12.2005/970) by way of derogation from article 10 of the dividend to be paid to the nominee registrated in the series, the charged a withholding tax at a rate of 15% if the payment is within the meaning of paragraph 2 and 3, sufficiently carefully made sure that the dividends paid to the beneficiary of an agreement to avoid double taxation applies to dividends. If according to the agreement, Finland, however, have the right to charge a tax on a dividend of more than 15 percent, the tax shall be levied in accordance with the agreement.
Explanation of the specific provisions for ensuring the careful enough in dividends is considered an agent of an account operator or, with the agreement of either agent and a foreign asset manager agree to holders of nominee registered shares. Under the agreement, the depositary shall: 1) shall inform the dividend payment in any way of the final dividend payment for the State in which the head office is situated, and to assure that the State of Finland and an agreement to avoid double taxation between the dividend to apply to dividends paid to the beneficiary;

2) to commit themselves to immediately notify tilinhoitajayhteisölle or his designated agent relating to the matters referred to in paragraph 1; and, on request, to inform the way the cash dividend 3) to commit to a name, date of birth, any other official identification and address in his home Member State, as well as to provide a certificate issued by the tax authority of the State concerned in arriving at the place of residence of the beneficiary of the cash dividend.
It is also required that a foreign trustee is domiciled in a country with which Finland has an agreement to avoid double taxation. Depositary's dividend must also be maintained by the tax authorities of foreign asset managers the time entry in the registry. (11 June 2010/510)
An account operator or his agent shall, on request, supply of nominee registered shares to the issuer or a copy of the agreement referred to in paragraph 2 in so far as the agreement contains the information referred to in paragraph 2.


section 10 c (9/970) Entry in the register shall be made of foreign asset managers, the depositary must act on foreign depositary's application. The application shall contain the information necessary for identifying the applicant and contact information. In addition, the applicant shall declare the compliance of the agreements relating to the conservation of nominee-registered shares by 10 (b) of the first subparagraph of article.
The registry can be used to remove it, which will leave the non-compliance with article I, section 10 (b) of the agreement referred to in the provisions relating to the conditions of the reporting obligations, as well as the one who asks for it. The registry can be left unmarked by the applicant on the basis of previous neglect, essentially can be expected to fulfil an obligation under the obligation referred to above.
The registry shall apply, mutatis mutandis, to what the law provides for advance payment from the registry.


Article 10 (d) (9/970) if the payer does not have access to information about the dividend payment for the year when the Declaration of the winner, the year of the Declaration shall be the depositary of the foreign operation. However, the home state of the home Member State shall be notified in any way of the cash dividend. In addition, it is to give an indication of whether or not the dividend payment to shareholders of the ownership of the underlying shares to a nominee and whether on own account or on behalf of another person.


10 (e) of section (22 December 2006/1226) in advance by company referred to in section 25 of the Act is not subject to withholding tax, if the recipient: 1) make available to the payer withholding tax card, according to which tax shall not be levied;
2) to make available to the payer as referred to in article 10, a report on the suitability of an international agreement that prevents the inheritance tax; or 3) is marked by the advance referred to in article 25 of the laws of the prepayment.
Under paragraph 1, provided for in paragraph 2 shall not apply to the työkorvaukseen, which is paid mainly or exclusively in Finland for: 1) building construction, civil engineering, civil engineering or other construction work;
2) installation or Assembly work;
3) shipbuilding;
4) transport;
5) cleaning, care or treatment of the work.


section 11 if the withholding tax has been left to be recovered, but the results have been arrested in advance of the tax lien in respect of the advance payment referred to in the law, according to article 8 of the velvollisen to run on a specific amount of the advance shall be deducted from the amount of tax withheld. (7 August 2009/611)
If he is of the opinion that the withholding tax has been recovered more than an international agreement requires or that the collection of the tax is invalid and the recovery of the tax lien in respect of the obligation is not resolved, the taxable person may refer the question to the tax administration. If a withholding tax at a rate of Tax during an inherited too much, it shall lay down the amount to be paid back to the taxable person of any. The collection of the tax adjustment claim must be done no later than the next five calendar years. (11 June 2010/510)
A withholding tax, which is transferred to the visitors to the State, shall not be refunded to the taxable person. (20 December 1996/1120)
The persons referred to in paragraph 2, the back to the level of the source tax (tax return). The tax rate shall apply to the procedure for amending the law to include any accessories that belong with the provisions of section 77 of the community use, as well as the recovery rate. Paragraph 3 (f) with regard to the return of the interest referred to in section is the last to be paid from the day following the date on which the tax return or the day on which one year has passed since the 3 (f) of the withholding tax referred to in the application and confirmation of data, depending on which of the two dates is the first. (17.10.2014/826)

L:lla 826/2014 added 4 Article shall enter into force on the 1.1.2015.



section 11 (a) (noon/719), section 11 (a) repealed by the reference L:lla/719.


section 12 (11 June 2010/510) a taxable person or to a central body, the Board may, upon request, information on the tax lien in respect of the interpretation of the tax velvollisen of collection and the amount of the tax administration, the obligation to act as (503/2010).


12 (a) in the section (Furthermore/538) to the Tax Administration of the tax lien in respect of the taxable person, or on application having been made in section 1 of the velvollisen interpretation of the application of the provisions concerning the international agreement, as well as to the collection of tax, whether or not the withholding tax and the withholding tax to be recovered or otherwise, to the collection of what is to follow. A preliminary ruling is not, if that is the decision of the central tax board or the other party to the proceedings, the application is pending to a central body. (11 June 2010/510) is repealed by 11 June 2010 L:lla/510.

The application shall contain the detailed question, which a preliminary ruling is sought, and shall be presented to resolve the necessary evidence. At the request of the tax lien in respect of the velvollisen solution, if the lien in respect of the taxable person, as well as, velvolliselta, and at his request, be provided a solution for the recovery of the tax is to be followed, for which it is issued. The order shall be issued for a specified period, up to the end of the calendar year following the adoption.
For a preliminary ruling in the case is to be dealt with in the tax administration, the Administrative Court and the Supreme Administrative Court as a matter of urgency. (11 June 2010/510) Chapter 3 of the law on Tax procedure in order provide the taxation (c 248/1563) in section 13 (13.12.2013/887) in the order of the law on Tax procedure for taxing: 1) other than those mentioned in paragraph 3, the source of the income is subject to wear;
2) pension and other voluntary individual pension insurance on the basis of paid or pitkäaikaissäästämissopimuksen;
3) in the State of the European economic area, a resident from the requirement of a natural person to a limited extent by the taxable dividend, if: (a)), the administrative cooperation in the field of taxation and repealing Directive 77/799/EEC Council directive of 2011/16/the EU or one of the Contracting Parties on the exchange of information in tax matters of official aid, and the European economic area in accordance with the home State; and (b)) the dividend tax is, in fact, be in full accordance between the Member State of residence in the country of residence of the Finnish credit and the Elimination of double taxation on the basis of the Treaty;
4 the use of, or the right to use the movie) the compensation received.
5) forestry income;
6) the conditions laid down in paragraph 3 and 4, the more dividend, with the exception of earned income, which is taxed pursuant to paragraphs 1 to 5 If the recipient resides in the State or States of the European economic area or in the area, which is subject to an agreement on the exchange of information in tax matters of official assistance and, or if a winner is a specific procedure for admitting third-country nationals for purposes of scientific research, pursuant to Council Directive 2005/71/EC, hereinafter referred to as the tutkijadirektiivi, the holder of the residence permit referred to in.
For the purposes of the first subparagraph of paragraph 3, the only domestic entities to dividends received will be taken into account when calculating the tax-free dividends in other parts of the tax laid down by the legislation of the euro amounts. Every taxable person shall submit a certificate issued by the tax authorities to the tax administration of the State they live in, that the first subparagraph of paragraph 3, the withholding tax referred to in point (b) is not credited for the Member State of residence.
The application of the first subparagraph of paragraph 6 of the preliminary recovery requires that limited the taxable person applying: 1) section 16 of the tax referred to in paragraph 4 of the card and forward it to the payer subsequent to the execution; or 2) on the procedure for the calculation of the amount of the withholding tax on the collection of the maksuunpantavan in the order laid down in the law of taxation.
The above paragraph (6) shall apply to taxation upon delivery, if it is applied to the recovery of the advance from the tax liable or if required to do so to a limited extent. The claim may also be submitted after the end of the taxation shall apply to the provisions of Chapter 5 of the law on tax procedure. If the first sentence of paragraph 6 has been applied in the fiscal year concerned one of the income referred to in paragraph, shall apply to that tax year all revenue referred to in paragraph 6.
If a taxable person who has been engaged in the profession of limited motion or the economic activity through a fixed establishment in Finland, also provides for the tax referred to in paragraph 3 of this article, if the input is to be read in a permanent establishment.

The amended section 13 of the L:lla 887/2013 entered into force 1.1.2014. The previous wording is: section 13 (5 December 2008/814), in the order of the law on Tax procedure for taxing: 1) other than those mentioned in paragraph 3, the source of the income is subject to wear;
2) pension and other voluntary individual pension insurance on the basis of paid or pitkäaikaissäästämissopimuksen; (December 29, 2009/1742)

3) in the State of the European economic area, a resident from the requirement of a natural person to a limited extent by the taxable dividend, if: (a)), the administrative cooperation in the field of taxation and repealing Directive 77/799/EEC Council directive of 2011/16/the EU or one of the Contracting Parties on the exchange of information in tax matters of official aid, and the European economic area in accordance with the home State; and (15.3.2013/186) (b)) the dividend tax is, in fact, be in full accordance between the Member State of residence in the country of residence of the Finnish credit and the Elimination of double taxation on the basis of the Treaty;
4) in the State of the European economic area, the requirement of a taxable person for the rest of the earned income of the resident to a limited extent, if the taxpayer during the tax year in Finland by at least 75% pure earned his from Finland and from the rest of the fiscal year a total of for the pure income;
5) the specific procedure for admitting third-country nationals for purposes of scientific research, pursuant to Council Directive 2005/71/EC, the holder of a residence permit, which is referred to in Finland, at the insistence of the rest of the tax year if the taxpayer's earned income, from Finland by at least 75% pure earned his from Finland and from the rest of the fiscal year a total of for the pure income;
6 the use of, or the right to use the movie) the compensation received. (13 November 2009/874) 7) forestry revenue. (13 November 2009/874)
For the purposes of subsection (4) and (5): 1) Finland as received as income are also considered section 13 of the income tax Act, the meaning of income;
2) from Finland are given as an income is not taken into account, the international agreement to prevent the taxation in Finland;
3) input does not take into account the dividend;
4) from other parts of the curriculum vitae as received as income, it is considered a "clean wage and pension and social security benefits are based on the country of residence of the taxpayer, that are subject to income tax, maintaining, for the purpose of obtaining and spending less.
Only a portion of the tax year to a limited extent during the tax year received by a taxable person to have all income will be taken into account under paragraph 1 referred to in paragraphs 4 and 5.
For the purposes of the first subparagraph of paragraph 3, the only domestic entities to dividends received will be taken into account when calculating the tax-free dividends in other parts of the tax laid down by the legislation of the euro amounts.
If a taxable person who has been engaged in the profession of limited motion or the economic activity through a fixed establishment in Finland, also provides for the tax referred to in paragraph 3 of this article, if the input is to be read in a permanent establishment.
Every taxable person shall submit a certificate issued by the tax authorities to the tax administration of the State they live in, that the withholding tax referred to in paragraph 1 will not be credited for the Member State of residence. Every taxable person shall submit a certificate corresponding to the Tax Administration referred to in paragraph 4 of the income and deductions. (11 June 2010/510), 13 (a) in the section (as of 4 November 2005/855) 13, in the cases referred to in article is generally a taxable person pursuant to the provisions of the income tax.
Income tax under the income obtained from Finland will be read or that is section 13 of the income tax Act, referred to in the entry. In addition, there must be a entry that Finland can be taxed and taxed pursuant to an international agreement on the procedure for taxation in accordance with the law.


section 14 (13.12.2013/887) When the taxable person shall be section 13 1 of the entry referred to in paragraph 6, the determination of the tax on earned income to be taken into consideration also that kind of salary, pension and social security income would be taxed in Finland, based on performance, which earned revenue, which is derived from: 1) other than the State of residence of the taxpayer and that is subject to tax; or 2) in Finland and by taxation the tax agreement.
Under paragraph 1, the aid referred to in paragraphs 1 and 2 of the income shall be deducted from the expenditure for the acquisition and preservation of due and interest rates. Costs and interest rates, however, are not deductible to the extent that they exceed the amount of income referred to in subparagraph (1).
In the order of the law on tax procedure for taxable income is added to the calculation of the tax on the income referred to in paragraph 1 and 2. In Finland, the taxable income of the tax shall be deemed part of the boundary between tax, which corresponds to the ratio of the income taxable in Finland to clean and to produce the income referred to in paragraph 1 and 2.
Every taxable person shall submit a certificate issued by the tax authority, the tax administration of the country of residence or any other reliable statement of income referred to in paragraph 1 and of the deductions.
The entry referred to in paragraph 1 shall not be taken into account, if a person lives in the State of the European economic area, or is the holder of the residence permit referred to in tutkijadirektiivissä and in the order of the law on tax procedure, if taxed in Finland been clean for at least 75% of this earned income is income and the total number of income referred to in paragraph 1 and 2. For the purposes of this article shall be submitted to the tax administration of the taxable person with limited residence certificate issued by the tax authority of the revenue referred to in paragraph 1.

L:lla 887/13 added section came into force 14 1.1.2014. The previous wording: article 14 (on 22 December 2005/1149) article 14 is repealed on 22 December 2005 L:lla/1149.


section 15 (as of 4 November 2005/856) investment income is carried out according to the income tax of 30%. To the extent that the income of the taxpayer's taxable capital exceeds EUR 30 000, 33% of the capital is carried out according to the result of a tax. (24.4.2015/458)

L:lla 458/2015 amended the Act shall enter into force on the 1.5.2015. The previous wording of: Capital the result is carried out according to the income tax of 30%. To the extent that the income of the taxpayer's taxable capital exceeds 40 000 euros, the result of a tax on capital is carried out according to the 32%. (30.12.2013/1240)

L:lla 12/2013 amended the Act entered into force 1.1.2014. The previous wording of: Capital the result is carried out according to the income tax of 30%. To the extent that the amount of the taxable person, the taxable capital income of more than EUR 50 000, 32% is carried out according to the tax on capital income. (29.12.2011/1516)
State tax a tax on taxable earned income is carried out according to the progressive income tax. Throughout the fiscal year to a limited extent, in addition to taxable income tax on the taxable person within the kunnallisverotuksen of the average income tax rate. Of the average income tax rate is set out in the income tax rates of the last of the last of the kunnallisverotuksen income tax chargeable for each provided the weighted average of a quarter of a percentage point, as. The tax will be settled in full by the State. Income tax rate shall be published in the compendium of municipalities and parishes of the income tax rates on an annual basis in the list of tax administration. Part of the tax in the United States lived in taxable income tax on the taxable person within the kunnallisverotuksessa for the whole fiscal year of the income tax Act, in accordance with article 130, and the tax will be settled to the taxable person in the home. (11 June 2010/510)
To a limited extent from the rest of the community must be carried out by the taxable person in Finland as a result of the community as referred to in section 3 of the income tax of 20%. If the community is carried out by a taxable person or to a limited extent the profession in Finland, the economic activity through a fixed establishment, is also referred to in section 3 of the income tax on the income of 20% of the community. (30.12.2013/1240)

L:lla 12/2013 amended (3) entered into force 1.1.2014. The previous wording of the community must be carried out by the taxable person from Finland: limited functionality received as a result of the community as referred to in section 3 of the income tax of 24.5%. If the community is carried out by a taxable person or to a limited extent the profession in Finland, the economic activity through a fixed establishment, is also referred to in section 3 of the income tax on the income of 24.5% of the community. (29.12.2011/1516) section 16 of article 13 and article 16 (a) of the tax must be imposed for the taxable person referred to in income tax provisions in the order on the procedure for amending the law. The use of the advance and the penalty provisions are applicable, mutatis mutandis, the procedure provided for in the taxation Act on what or under it. Tax and accounting for taxes, if applicable, in effect, what the tax collection Act (619/2005) provides for, or under it. (22 December 2006/1226)
For example, if the source tax other than tax on the inheritance of velvollisen, as a result of, or in any other than section 9 in the case referred to in paragraph 3 has been written off, shall apply by analogy, what this article, however, so that the tax administration shall immediately determine the taxpayer's taxable income, as well as maksuunpanee on the go. (11 June 2010/510)
State or Council tax, the amount of which is not more than EUR 17, does not provide for the taxable person, except when the advance can be used for the payment of the tax. It was given in a withholding tax to be recovered, the amount of which is not more than EUR 17, does not provide, for the taxable person. (26 October 2001/902)
In order to carry out the taxes referred to in subparagraph (1) above, the advance payment is provided as required by law. For delivery to the person of the withholding tax will be given under the provisions of the tax laws of the prepayment card (limited tax card). (13.12.2013/887)

L:lla 887/2013 amended 4 subsection came into force 1.1.2014. The previous wording is:


In order to carry out the taxes referred to in subparagraph (1) above, shall be forwarded by the advance of the withholding tax collection is required by law. Prepayment of the law also apply to retirement income and withholding of income obtained from the forestry sector. (13 November 2009/874), section 16 (a) (22 December 2006/1226) Limited taxpayer's employee of the income tax Act, section 10 in respect of remuneration referred to in paragraph 4 (c) are supplied, if the wage withholding tax collection, the payer is not required to recover the salary tax at source and of an international agreement does not prevent the collection of tax on the salary. The employee must apply for withholding tax collection in Finland by the end of the calendar month following the start of the work.
If the withholding tax collection is not retrieved within a time limit of not more than 2 000 euros to the tax increase, which will be settled in the State. The amount of the tax increase will be taken into account in the procedure moitittavuus, frequency and other associated factors.


section 17 (as of 4 November 2005/856), the responsibility for carrying out the tax and withholding tax is valid, the procedure provided for in the law on the taxation of what and prepayment required by law. Limited deductions in accordance with section 16 (2) of the taxable person, the tax provided for are responsible for limited his employer and the representative of a foreign employer in Finland.
The tax authority shall take a decision on the imposition of an employer or a representative of the liability referred to in subsection 1. The decision can be made, in the case of taxable persons not in spite of the urging of paid tax and its recovery cannot be used on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures for the recovery of claims relating to the questionnaire relating to Council Directive (76/308/EEC) or Finnish binding international agreement-based assistance. (11 June 2010/510)
The employer and the representative of as referred to in sub-section 1 shall not, however, be liable for the withholding tax, if the employer or representative has followed the advance to the taxable person referred to in the law, granted to the tax provision on withholding tax marked on the card and it is not known or should have known, that the wage earner are limited.


section 18 of the When the source tax is collected, from which the beneficiary of the income is taxed by any means other than in accordance with the rules on withholding tax, the amount of force, what is ' on the arrest of the advance is provided.
If the withholding tax is withheld, from which the tulonsaajaa will be taxed at source in accordance with the rules on withholding tax shall apply to the provisions relating to inherited a withholding tax. (17.10.2014/826)

L:lla 826/2014 added 2 shall enter into force on the 1.1.2015.



section 19 (20 December 1996/1120) section 19 is repealed L:lla of 20 December 1996/1120.
Chapter 4 miscellaneous provisions article 20 (20 December 1996/1120) section 20 is repealed L:lla of 20 December 1996/1120.


section 21 (as of 4 November 2005/856), the tax administration in accordance with article 12 (a) to give a preliminary ruling on the settlement may be appealed to the Helsinki Administrative Court within 30 days of the notification of the decision. The decision, in which the tax administration has decided not to give a preliminary ruling, may not be appealed. Notice of appeal shall be transmitted within the appeal of the tax administration or the Helsinki Administrative Court. The State on behalf of which the complaint is Veronsaajien the right to the control unit. The unit's appeal of the period shall be calculated from the date of that decision. (11 June 2010/510)
To retrieve the change 13 and 16 (a) in respect of income referred to in article 13 to the result of the tax, as well as of the contribution referred to in paragraph 3, shall apply to the determination of the tax procedure law. (22 December 2006/1226)
To get a change in the tax administration in accordance with article 11 of the decision, and a solution that applies to the Member State may request that the irrecoverable withholding tax to be paid by the lien imposed by the velvollisen, as well as the source of the tax administration, the decision is subject to a tax card, what is the law on how to advance in the respective areas. (11 June 2010/510)
To get the change in section 16 of the tax administration and the decision in accordance with article 17(1) of the law on how to advance the decision referred to in article 38 of the law. The adjustment of the tax administration, the requirement to provide an appeal is brought against a decision by appealing to the Helsinki Administrative Court. (11 June 2010/510)
The administrative court decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The appeal in this case, compliance with the law on tax procedure, what, 70 and 71. The appeal of the time of the decision on the Administrative Court of Justice for a preliminary ruling, however, is for 30 days from date of service of the decision. The State on behalf of which the complaint is Veronsaajien the right to the control unit. (18 April 2008/253)
Despite the appeal of the tax administration in accordance with article 12 (a), issued by the solution must be complied with. Tax lien in respect of the complaint on the velvollisen have to comply with the decision on the understanding that, when he got the decision. (11 June 2010/510) (21.12.2012 read/887) as provided for in Chapter 10 of the law on tax procedure in accordance with it, down the tax relief, is similarly applied in this code.


22 (a) of section (24.8.1990/776), the penalty to be imposed on the tax avoidance of this according to the law, the unlawful conduct and the enterprise is provided for by the Penal Code, chapter 29, section 1 to 3.
The penalty for breach of the source of the tax to the tax provided for in Chapter 4 of section 29 of the criminal code.


pursuant to article 23 of this law, are not subject to the provisions of kunnallisverotusta of the kunnallisveroon which has to be carried out in the province of the Åland Islands.
If you limited the taxable person carried out results in the province of the Åland Islands, in addition to the withholding tax to the Member of the Council tax, to be paid to him, without prejudice to the application of the funds of the State back to the 40% of the basis for the withholding tax, from the results of Aland to reconstruct. The tax administration shall specify the implementing arrangements back to the withholding tax to be paid. (11 June 2010/510)
After a while of the åland Islands in accordance with the laws of the laws of the withholding provisions, may be established by regulation provide that the province belong to the municipalities will receive the remainder of this subsection of the trading income tax-withholding tax, which is inherited from the province of the resulting product, in which case the provisions of paragraph 2 shall cease to apply. The absence of proof to the contrary, in the province of the Åland Islands shall be considered if the amount of withholding tax from the resulting product, when the tax is a recognized source of taxes for the åland Islands account. The source of tax revenue goes to the 40% of the municipalities in the province, according to the regulation in more detail. The regulation will be given in this case, the necessary transitional measures.


section 24 of the Regulation may be limited in respect of the taxable person, to provide for derogations from the law on the taxation of what procedure or under it is valid for the time of the performance, the obligation on the provision of tax deadlines and procedure and the recovery of the tax. (c 248/1563)
More detailed provisions on the implementation of this law will be given by others also.
The tax administration can provide more detailed provisions on the content of the information to be provided to a limited extent taxpayer. In addition, the amount of the tax administration of Finland by this law under section 13, paragraphs 1 and 2 and the entry referred to in article 16 (a) of the beneficiary of the withholding tax rates and withholding tax is the taxable person to a limited extent the collection as the basis for calculating the prepayment is required by law. (11 June 2010/510) pursuant to article 25 of this law shall enter into force on 1 January 1979 and shall apply, as regards the provisions concerning the withholding tax, which is on the date of entry into force of this Act on or after the first time, as well as for the rest of the fiscal year 1979. Because the taxable person, State and local tax is repealed, to a limited extent of 29 December 1972 on (917/72), as amended.

The change of the date of entry into force and the application of the acts: 9.7.1982/530: this law shall enter into force on 1 January 1983.
THEY'RE 57/82, lvk. bet 7/82, svk. Mrs 72/82 22.7.1983/639: this law shall enter into force on 1 August 1983.
THEY'RE 35/83, vvvk. bet 11/83, svk. bet 17/83 14.6.1985/459: this law shall enter into force on 1 January 1986, and it shall apply for the first time in the year 1986, for tax purposes.
THEY 5/85, 16/85, vvvk. Mrs svk. Mrs 46/85 20.2.1987/164: this law shall enter into force on 1 March 1987.
THEY vvvk 240/86. Mrs 97/86, svk. Mrs 220/86, 3 29.12.1988/1242: this law shall enter into force on 1 January 1989.
THEY 109/88, svk. bet 203/88, vvvk. vvvk. 81/88, bet bet 30.6.1989 81a/88/6: this law shall enter into force on 1 August 1989. The applicable law in respect of the provisions relating to income withholding, which will be on 1 January 1990 or after, as well as any other for the first time in fiscal year 1990. The tax credit provisions do not, however, apply to prior to 1 January 1990 at the latest for which accounts have been closed to a dividend.
THEY'RE 56/89, vvvk. bet. 36/89, svk. Mrs. 88/89 24.8.1990/776: this law shall enter into force on 1 January 1991.
THEY'RE 66/88, lvk. Mrs. 6/90, svk. Mrs. 56/90





30.11.1990/1022: this law shall enter into force on 1 January 1991. As regards the provisions concerning the taxation of income of the law shall be applied, which may be in force on 1 January 1991 or after, as well as with regard to the provisions relating to the taxation of wealth for the first time in fiscal year 1991.
THEY'RE 99/90, Staub 32/90, svk. Mrs. 3/90 30.12.1992/1544: this law shall enter into force on 1 January 1993.
The provisions on the law applicable to income tax at source, that is on or after the date of the entry into force of the law, and without prejudice to the other provisions contained in the tax for the first time for the year 1993.
THEY'RE 206/79/92 2.8.1994 92, Staub/696: this law shall enter into force on 1 December 1994.
The applicable law when applying for a change after the entry into force of this law on the County Court's decision.




8.12.1994/1106: this law shall enter into force at the time of the decreed. (L 260/1994 came into force on 1 January 1995 in accordance with A 1542/1994.)
After the entry into force of the law will be applied to the law of dividends.
THEY 158/94 of 22 December 1994, 51/94, Staub/1322:268/94 c 248/34/94, Shub 1550: this law shall enter into force on 1 January 1996.
The applicable law in the case of a withholding tax at a rate of koskeviensäännösten, which is the date of entry into force of the laws on or after the date for the first time, as well as the rest of the year in 1996 for tax purposes.
THEY'RE 76/95, 45/95, Staub EV 142/95 c 248/1563: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub, 37/95 c 248/124/95 EV 1585:183/95, Staub 20/95, 114/95 Furthermore, the EV/538: this law shall enter into force on 1 January 1997.
THEY'RE 46/96, Staub 20/96, 105/96 of 20 December 1996 EV/1120: this law shall enter into force on 1 January 1997.
THEY 202/96, Staub 42/1996, EV 205/1996, 30.12.1997, p/1384: this law shall enter into force on 1 January 1998.
The applicable law in a law on or after the date of entry into force of the resulting sijaisosinkoon.
THEY 218/1997, Staub 43/1997, as a result, 240/1997/1225 EV: this law shall enter into force on 1 January 2000.
Article 7 of the law shall apply from 1 January 2000, or after the result. Section 13 of the law, and (2) of the competition act shall apply for the first time in the taxation year 2000.
THEY 158/1999, Staub 27/1999 of 26 October 2001, 117/1999, EV/902: this law shall enter into force on 1 January 2002.
Article 6, paragraph 1, since the entry into force of the laws of the shall apply mutatis mutandis to a result. Article 14 of the law: (1) of the competition act and article 15, shall apply for the first time in 2002 for tax purposes.
THEY 91/2001 12/2001, Staub, EV 101/2001 15.12.2003/1076: this law shall enter into force on 1 January 2004.
THEY'RE 117/2003, Staub 27/2003, (EC) No 1282/2003 30.12.2003/EV 67: this law shall enter into force on 1 January 2004.
THEY 137/2003, Staub, 32/2003, 24 June 2004, 83/2003/563 EV: this law shall enter into force on 1 July 2004.
The applicable law for the first time for the year 2004 to be given.
THEY'RE 57/2004, Staub 4/2004, EV 63/2004 noon/719: this law shall enter into force on the 15th day of August, 2004.
The law shall apply from 1 January 2005 and after the result.
THEY'RE 92/2004 12/2004, Staub, EV 117/2004 21.12.2004/1179: this law shall enter into force on 1 January 2005.
The law shall apply for the first time on 1 January 2005 and after the result.
THEY 210/2004, Staub 34/2004, EV 199/2004 of 15 July 2005/565: this law shall enter into force on the 15th day of August 2005.
The law shall apply for the first time in the tax year 2006.
THEY'RE 64/2005, Staub 17/2005 of 4 November 2005, EV 88/2005/855: this law shall enter into force on 15 November 2005. The provisions in force at the time of entry into force of this law shall apply to the supply of the whole of the tax, however, for the year ending 31 December 2005.
The law shall apply for the first time in the tax year 2006. The provisions on the recovery of withholding tax shall apply for the first time, which is 1 January 2006 or after.
Under section 16 of the law consistent with the withholding tax is submitted for the first time on 1 February 2006 the paid pension. Before 1 February 2006, the pension paid to the tax levying, prior to the entry into force of this law, the provisions in force.
THEY'RE 104/2005, Staub 20/2005, EV 122/2005 9/970: this law shall enter into force on 15 December 2005. 10 (b), article 10 (d) applies to a dividend, which is 1 January 2006 or after.
THEY 118/2005, Staub 23/2005, EV 144/2005 of 22 December 2005/1149: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY 144/2005, Staub 44/2005, EV 218/2005 on December 1, 2006/1042: this law shall enter into force on 1 January 2007.
THEY'RE 107/2006, Staub 22/2006, 148/2006 of 22 December 2006, EV/12: this law shall enter into force on 1 January 2007.
The law shall apply for the first time on 1 January 2007, or after any performance. Section 15 of the law shall apply, however, for the first time for the year 2007 provided for tax purposes.
16 (a) of the law shall also apply to proceedings commenced before the entry into force of the law and on the law at the time of entry into force. In this case, the employee must apply for withholding tax collection is hereby extended until 28 February 2007.
THEY 158/2006, Staub 31/2006, EV 179/2006 on 2 March 2007/225: this law shall enter into force on 9 March 2007.
The law shall apply to the dividend, to be paid on 1 January 2007 or thereafter.
THEY 280/2006, Staub 48/2006, EV 307/2006 7 December 2007/11: this law shall enter into force on 1 January 2008.
THEY'RE 57/2007, Staub 15/2007, EV 84/2007 18 April 2008/253: this law shall enter into force on 1 May 2008.
THEY are 148/2007 5/2008, Staub, EV 25/2008 Dec 5, 2008/814: this law shall enter into force on 1 January 2009.
The law shall apply to the dividend, to be paid from 1 January 2009 or after.
THEY'RE 113/2008, Staub 16/2008 2008-30 December 2008/129, EV 1086: this law shall enter into force on 1 January 2009.
Article 7 of the law shall remain in force until 31 December 2009, and (3) until 31 December 2011.
THEY'RE 206/2008, Staub, 32/2008 EV 205/2008 7 August 2009/611: this law shall enter into force on 14 August, 2009.
At the time of entry into force of the laws in force, section 11, subsection 1, shall apply until 31 December 2009. (2009/756)
THEY 221/2008, Staub 7/2009, 16 October 2009/756/2009 EV 66: this law shall enter into force on 21 October 2009.
The law already applies to 14 August 2009.
THEY 129/2009, Staub 12/2009, EV 115/2009 13 November 2009/874: this law shall enter into force on 1 January 2010.
The law will apply to income that is paid on or after the date of the entry into force of the law.
THEY 173/2009, Staub 19/2009, December 29, 2009/140/EV 1742: this law shall enter into force on 1 January 2010.
THEY 158/2009, Staub 40/2009, EV 222/2009 June 11th 2010/510: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010 EV/37/2010 29.12.2011 1516: this law shall enter into force on 1 January 2012.
The applicable law, which is on or after the date of entry into force of the law.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 EV 104/2011 29.06.2012/381: this law shall enter into force on 29 June 2012.
THEY'RE 58/17/2012, 2012, Staub EV 68/2012 21.12.2012 read/887: this law shall enter into force on 1 January 2013.
At the time of entry into force of this law the tax exemption or tax proceedings pending suspension of the issue of the entry into force of this law shall apply to the provisions in force. Before the entry into force of this law on the basis of the amount of tax on the deferred payment at the time of entry into force of this law shall apply to the wide interest rate in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 15.3.2013/186: this law shall enter into force on 18 March, 2013. It shall apply from 1 January 2013, however.
THEY'RE 190/2012, Staub 4/2013, EV 16/13, the Council directive on 2011/05/EU; OJ No L L 64, 9.8.2013, p. 1/577 11/03/2011: this law shall enter into force on 12 August 2013. However, the law will be applied with effect from 1 July 2013.
THEY 65/2013, Staub 11/2013, EV 13.12.2013/887/92 13: this law shall enter into force on 1 January 2014.
The law shall apply for the first time, which shall be paid on or after the date of entry into force of the law.
THEY'RE 80/20/2013, 2013, Staub EV 140/13 30.12.2013/1240: this law shall enter into force on 1 January 2014.

The applicable law, which is on or after the date of entry into force of the law. The law shall apply from 1 January 2014, or after any varojenjakoon free equity fund. To the extent that the distribution of capital investment, which includes is made before the entry into force of the law, section 3, subsection 2 and 5 shall, however, for the first time in a non-listed company varojenjakoon, which is derived from 1 January 2016.
THEY are 185/2013, Staub 32/2013, EV 17.10.2014/221/13 826: this law shall enter into force on 1 January 2015.
Section 11 of the Act 4 subsection shall apply for the first time in the year 2014 and to the annotation of the source.
THEY'RE 95/2014, Staub 9/2014, EV 28.11.2014/96/2014, 975: this law shall enter into force on 1 January 2015.
The law shall apply to income derived from 1 January 2015 or beyond.
THEY'RE 157/2014, Staub 19/2014, EV 147/2014 30.12.2014/1402: this law shall enter into force on 1 January 2015.
The applicable law, which is on or after the date of entry into force of the law.
THEY'RE 130/2014, Staub 32/2014, EV 24.4.2015/209/2014, 458: this law shall enter into force on the 1 January 2016.
The law shall apply for the first time in fiscal year 2016, for tax purposes.
THEY'RE 365/2014, Staub 47/2014, EV 349/2014