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

Original Language Title: Laki rajoitetusti verovelvollisen tulon verottamisesta

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Limited law on taxation of taxable income

See the copyright notice Conditions of use .

In accordance with the decision of the Parliament:

CHAPTER 1

General provisions

ARTICLE 1

In a limited way, the taxable person shall pay income tax to the State and to the municipality in accordance with this law. (12,12,2005/1149)

Restricted tax liability is governed by the Income Tax Act (1535/1992) . (12,12,2005/1149)

When an agreement with a foreign country or an international agreement to which Finland has acceded is subject to taxation of income or wealth, this law shall apply only in so far as the provisions mentioned above do not alter Is.

ARTICLE 2

The taxable person's State and municipal tax is to be charged as the ultimate tax by supplying the source of the arrest ( Withholding tax ) Or laying down a law on the taxation procedure (1558/95) , in accordance with the provisions set out below. (18.12.1995-1563)

Where this law does not provide otherwise, the other provisions of the tax law provide for a limited number of taxable persons' income tax and deductions from them. If the withholding tax is recovered, only the reduction referred to in Article 6 shall be applied. (12,12,2005/1149)

§ 2a. (18.4.2008/253)

In the event of this or prior authorisation (1118/1996) Not otherwise provided, the withholding tax procedure shall apply mutatis mutandis in respect of the joint processing of cases, the hearing of the judicial control unit of the tax beneficiaries and the notification of decisions and other documents on the tax procedure. Of the law (188/1995) Provides.

CHAPTER 2

Source withholding tax

ARTICLE 3 (5.12.2008/8)

The withholding tax shall be carried out, except where otherwise provided otherwise, on the part of the dividend, the interest and royalties, the salary, the contribution from the Staff Fund and the surplus distributed to its members, as well as the other performance from which, according to the prior authorisation law, Provide an advance arrest. The withholding tax shall also be carried out on the basis of the personal activity of the artist or of the athlete, regardless of whether the compensation is to be regarded as a reward, whether it is paid to the artist or sportsman himself or to someone else. For another. The withholding tax shall be paid out of the total amount of the dividend, notwithstanding the other provisions of the tax legislation, unless otherwise provided for in this Act. (28.11.2014/975)

L to 97/04/2014 (1) shall enter into force on 1 January 2015. The previous wording reads:

The withholding tax shall be carried out, except where otherwise provided otherwise, on the part of the dividend, the interest and royalties, the salary, the contribution from the Staff Fund and the surplus distributed to its members, as well as the other performance from which, according to the prior authorisation law, Provide an advance arrest. The withholding tax shall also be carried out on the basis of the personal activity of the artist or of the athlete, regardless of whether the compensation is to be regarded as a reward, whether it is paid to the artist or sportsman himself or to someone else. For another. The withholding tax shall always be carried out from the total amount of the dividend, notwithstanding the rest of the tax legislation provided for in the rest of the tax legislation.

Article 33e of the Income Tax Act and the Law on the Taxation of Business Income Article 6d of the 360/1968 Of the amount of the surplus referred to in Article 31 (5) of the Income Tax Act, the amount of the investment referred to in Article 31 (5) of the Income Tax Act and the free movement within the meaning of Articles 36a, 33b and 33f of the Act on taxation of business income On the allocation of funds from the equity fund or on the allocation of surplus funds and of the amount of dividends covered by Article 29 of the Tax Procedure Act and of the amount of the amount of income added by virtue of Article 31 of that Act, which shall be obtained by the , is equivalent to what is provided for in this Act. (30/04/2013)

L to 10/2014 (2) entered into force on 1 January 2015. The previous wording reads:

For the interest of the share capital, the profit share of the AIF, the replacement allowance referred to in Article 31 (5) of the Income Tax Act, Article 33a and Article 33b of the Income Tax Act and the Law on the Taxation of Economic Income (360/1968) Article 6a And the amount of dividends covered by Article 29 of the Tax Procedure Act and of the amount of the amount of income added pursuant to Article 31 of that law, of which the shareholder is a shareholder Be taken advantage of, which is equivalent to what is provided for in this law. (30.12.2013/1240)

L to 1240/2013 (2) entered into force on 1 January 2014. The previous wording reads:

On the interest rate of the share capital, the profit share of the AIF, the dividend referred to in Article 31 (5) of the Income Tax Act and the amount of dividends covered by Article 29 of the Tax Procedure Act and the amount of the amount of income added pursuant to Article 31; Where a shareholder takes advantage, it is equivalent to what is provided for in this Act.

'royalties' means compensation for the use of literary, artistic or scientific work, the right to a photograph or a patent, a trade mark, a model, a drawing, a drawing, a secret formula or a method of preparation, or Information on access or industrial, commercial or scientific experience.

Pensions shall also mean a life rate.

The withholding tax shall not be payable on dividends paid in Finland to a Community equivalent to a taxable person within the meaning of Article 33d (4) of the Income Tax Act or Article 6a of the Law on the taxation of business income. Tax-free according to those provisions if they were paid to the domestic community. Nor shall the withholding tax be carried out on the basis of Article 33e of the Income Tax Act and the surplus referred to in Article 6d of the Income Tax Act and the Income Tax Act, Articles 33a, 33b and 33f of the Income Tax Act and the income tax On the distribution of assets from the free equity fund referred to in Articles 6a and 6d of the Law on taxation, on the distribution of assets or surplus funds, as well as on the profit share paid by the domestic savings bank to the equity fund and the additional fund investment And the interest of the mutual insurance company and the insurance undertaking On the guarantee capital interest rate. The exemption is subject to Council Directive 2011 /16/EU of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC, or an agreement on administrative assistance, and The exchange of information on tax matters in the European Economic Area concerns the home State of the beneficiary. It is also a condition that, according to the report of the beneficiary, the withholding tax is not, in fact, fully recoverable in the State of residence of the beneficiary in the State of residence of the beneficiary in the State of residence of the beneficiary of the acquisition of double taxation The contract. (30/04/2013)

L to 10/2014 The amended article entered into force on 1 January 2015. The previous wording reads:

The withholding tax shall not be payable on dividends paid in Finland to a Community equivalent to a taxable person within the meaning of Article 33d (4) of the Income Tax Act or Article 6a of the Law on the taxation of business income. Tax-free according to those provisions if they were paid to the domestic community. The withholding tax shall not be carried out either on the basis of the interest paid by the Community in respect of the cooperative equity, investment and additions paid by the cooperative, Article 33a and Article 33b of the Income Tax Act and the free own - On the distribution of funds received from the capital fund, on the proportion of the profit and interest paid to the equity fund of the domestic savings bank and the supplementary fund investment, and not the contribution of the mutual insurance undertaking and the insurance undertaking On the guarantee capital interest rate. The exemption is subject to Council Directive 2011 /16/EU of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC, or an agreement on administrative assistance, and The exchange of information on tax matters in the European Economic Area concerns the home State of the beneficiary. It is also a condition that, according to the report of the beneficiary, the withholding tax is not, in fact, fully recoverable in the State of residence of the beneficiary in the State of residence of the beneficiary in the State of residence of the beneficiary of the acquisition of double taxation The contract. (30.12.2013/1240)

L to 1240/2013 The amended article entered into force on 1 January 2014. The previous wording reads:

The withholding tax shall not be carried out in respect of dividends paid in Finland to a limited extent in accordance with Article 33d (4) of the Income Tax Act or the taxation of economic income (360/1968) Article 6a , and which would be exempt under those provisions if they were to be paid to the resident entity. The withholding tax shall not be carried out either from the interest paid by the Community in respect of the cooperative equity capital, the investment ratio and the increase in the contribution, the contribution from the domestic savings bank and the profit share paid to the additional fund investment, and the interest rate And not the guarantee capital interest paid by the mutual insurance company and the insurance undertaking. The exemption is subject to Council Directive 2011 /16/EU of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC, or an agreement on administrative assistance, and The exchange of information on tax matters in the European Economic Area concerns the home State of the beneficiary. It is also a condition that, according to the report of the beneficiary, the withholding tax is not, in fact, fully recoverable in the State of residence of the beneficiary in the State of residence of the beneficiary in the State of residence of the beneficiary of the acquisition of double taxation The contract. (15/03/2013)

The withholding tax shall not be carried out in accordance with Council Directive 2011 /96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, hereinafter referred to as: Parent and subsidiary directive , as amended by Council Directive 2013 /13/EU, to the company referred to in Article 2 where the company directly owns at least 10 % of the capital of the company paying the dividend. (9.8.2013/577)

The amount of the dividend received by the withholding tax on investment property shall be deducted from the expenditure mentioned in Article 8 (1) (10) of the Income Tax Act, which corresponds to the proportion of dividends received from Finland. The turnover of the beneficiary of the dividend when they are paid to the foreign community in charge of the home country. For the purposes of the deduction, the holder of the dividend is domiciled in the European Economic Area, or that the beneficiary of the dividend directly owns less than 10 % of the share capital of the Community paying dividends. An agreement on the exchange of information in tax matters, and the beneficiary's home state provides sufficient information to supply the tax. In addition, it is necessary that the recipient of the dividend submits a report on the amount and the reasons for the deduction. (28.11.2014/975)

L to 97/04/2014 Article 7 shall enter into force on 1 January 2015.

Where compensation for the personal activities of an artist or athlete is paid to a foreign body or to a person who does not reside in Finland, a withholding tax shall be regarded as a taxable person only for that entity or person.

The withholding tax shall not be carried out in respect of an interest falling within the scope of Council Directive 2003 /48/EC on taxation of savings income in the form of interest payments within the meaning of Article 2 of Directive 2003 /48/EC To the beneficial owner.

§ 3a (30.12.2003/1282)

Section 3b-3e:

(1) interest means income from debt-receivables, regardless of whether they are secured by mortgages and whether they are entitled to a share of the debtor's profits, including, in particular, the return of securities and the return of bonds or bonds; The profits and fees related to such securities, bonds or bonds; fines for late payment shall not be considered as interest;

(2) royalties shall mean payments made in exchange for a written, artistic or scientific work, including films and computer programs, copyright, patent, trade mark, model, plan, secret formula or method Or of the right to use, or of proprietary or scientific empirical information; including fees for the use of industrial, commercial or scientific equipment, or the right to use, shall be regarded as royalties.

§ 3b (30.12.2003/1282)

The tax on withholding tax or final taxation shall not be payable on interest and royalty, provided that:

(1) the actual beneficiary of the interest and royalty is a company established in another Member State of the European Union or a fixed establishment situated in another Member State of a company; and

(2) the company which is the payer of the interest or royalty, or whose permanent establishment is considered to be the payer, is related to the company which is the actual beneficiary of that interest or royalty, or whose permanent establishment is considered to be the interest in question; or The actual beneficiary of the royalties.

§ 3c (9.8.2013/577)

For the purposes of Article 3b, a company established in the second Member State of the European Union referred to in Article 3b shall refer to the Council Directive on the common system of taxation applicable to interest and royalty payments made between associated companies of different Member States The company referred to in the Annex to Directive 2003 /49/EC, as amended by Council Directive 2013 /13/EU, in respect of which, without the right to tax freedom, the tax referred to in Article 3 (a) (iii) of the Directive and its domicile In accordance with the tax legislation of the Member State concerned, In a Member State and for which a tax domicile is not deemed to exist outside the Community under an agreement concluded by that Member State in order to avoid double taxation.

Article 3d (30.12.2003/1282)

The two companies referred to in Article 3b shall be deemed to be related to each other if another company immediately owns at least 25 % of the capital of another company, or the third company immediately owns at least 25 % of the Capital.

The ownership may only apply to companies domiciled in the Community.

Article 3e (30.12.2003/1282)

For the purposes of Article 3b, the fixed establishment referred to in Article 3b means a stationary business located in a Member State from which the commercial activity of a company in another Member State is carried out.

The fixed establishment is considered to be the actual beneficiary of interest or royalty:

(1) where the debt-bearing, the right or the use of information from which interest or royalty payments are incurred actually relates to that fixed location; and

(2) where interest or royalty payments to a fixed establishment are subject to Article 3c of the Directive referred to in Article 1 (5b) of that Directive in the Member State in which the fixed establishment is located, or An income which is identical or essentially identical and is collected in addition to or instead of the taxes currently payable at the time of entry into force of this Directive.

Where the permanent establishment of a company in a Member State is deemed to be the payer or the actual beneficiary of the interest or royalty, it shall not be regarded as any other part of that company for the purposes of Article 3b.

Article 3b of the Law shall not apply where interest or royalties are paid by a fixed establishment located in a third State of a Member State or paid to it and if the company's business is carried out in full or in part by its permanent establishment Through.

Article 3f (30.12.2003/1282)

The withholding tax or final tax referred to in Article 3b shall be returned within one year following the receipt of the application and the reasonably required confirmatory information. If the tax has not been returned within this period, the beneficiary company or the fixed establishment shall be entitled to interest at a rate equal to the Community interest rate referred to in Article 40 of the Tax Code.

§ 3g (15.7.2005)

The Commandiite company referred to in Article 9 (5) of the Income Tax Act shall be obliged to levy a withholding tax on a taxable person's share of the taxable amount within the meaning of Article 3 of the Group's income.

§ 4 (13/04/887)

The salary or reward referred to in Article 13 of the Law on Recovery shall be regarded as a return. The remuneration shall also include reimbursement of the costs of subsistence and reimbursement of other costs incurred as a result of the cost of the work. The salary shall not be subject to tax-free travel expenses in accordance with the Income Tax Act and shall not be subject to tax-free allowances. The benefits in kind are assessed in the manner laid down in the Income Tax Act.

L to 887/2013 Article 4 entered into force on 1 January 2014. The previous wording reads:

§ 4

The salary or reward referred to in Article 13 of the Law on Recovery shall be regarded as a return. The remuneration shall also include reimbursement of the costs of subsistence and reimbursement of other costs incurred as a result of the cost of the work. The benefits in kind are assessed in the manner laid down in the Income Tax Act. (20.12.1996/1120)

No permit shall be read:

(1) compensation in respect of travel tickets, freight charges and other essential travel payments made on the basis of the supporting documents of the carrier;

(2) reimbursement of the accommodation allowance provided by the tourist accommodation or other reliable supporting documents;

(3) daily subsistence allowance in so far as it corresponds to the domestic daily allowance fixed by the tax administration; and

(4) In the case of a person in service to the Finnish State, whose actual working time is abroad, the amount of daily subsistence allowance or other subsistence expenses paid by the tax administration which has been paid out in the tax administration which has been paid out of that working time Compensation.

(11.06.2010/510)

However, the reimbursement of travel costs and accommodation costs referred to in paragraph 2 shall be included in the remuneration in so far as they are not regarded as compensation for the costs of carrying out the work.

§ 5 (11.06.2010/510)

For the purposes of the application of the withholding tax provisions, the tax administration shall give a withholding tax on the application.

The tax administration shall determine the procedure to be followed for the application and the information to be reflected upon application.

ARTICLE 6 (41,2005/856)

The withholding tax shall be deducted from the sum of EUR 510 per month from the sum of the income from which the withholding tax is 35 %. For less than one month, the total amount of income accumulated shall be reduced by EUR 17 per day. However, the amount of the reduction shall not exceed the amount of income.

The reduction shall not be granted from a contribution from the Staff Fund or from the surplus allocated to its members or from the remuneration referred to in Article 10 (4a) of the Income Tax Act.

In order to obtain a deduction, the taxable person submits a withholding tax card to the payer.

§ 7 (12/01/1516)

The withholding tax shall be paid in full to the State. Source tax is:

(1) 35 % of the salary, the contribution to the personnel fund and the surplus, as well as the amount of compensation, as referred to in Article 25 of the law on the advance of the natural person, as well as the covered dividend, as well as any other performance subject to the income tax law; Taxable income as income;

(2) 20 % to a limited extent from the dividend payable to the taxable person, the interest and royalties payable to the Community, and any other performance within the meaning of Article 3, in respect of which no other provision is made; (30.12.2013/1240)

L to 1240/2013 The amended paragraph 2 entered into force on 1 January 2014. The previous wording reads:

(2) 24,5 % to a limited extent to the payment of dividends, interest and royalties payable to the taxable person, as well as other services referred to in Article 3, in respect of which no other provision is made elsewhere;

(3) 15 % of the dividend, where the entity shares the dividend shares of the beneficiary of the dividend, if:

(a) the beneficiary of the dividend is a taxable person within the meaning of Article 3 (5) and the dividend is not a company within the meaning of the parent and subsidiary directive, which is the owner of a dividend payment of at least 10 % of the dividend paid; Community share capital;

(b) the recipient of the dividend is a non-resident entity with its registered office in the European Economic Area and is not a company within the meaning of the parent and subsidiary directive, which is the owner of a dividend and, at the same time, at least: 10 % of the share capital of the Community paying dividends; or

(c) the beneficiary of the dividend is a non-resident entity which directly owns less than 10 % of the share capital of the Community paying dividends, Finland has an agreement with the beneficiary's home country on the exchange of information in tax matters; and The beneficiary's home country provides sufficient information to supply the tax;

(28.11.2014/975)

L to 97/04/2014 The amended paragraph 3 shall enter into force on 1 January 2015. The previous wording reads:

(3) 15 % of the dividend, if the dividend is limited within the meaning of Article 3 (5), the entity shares the entity and the shares in the dividend are part of the investment property of the beneficiary and the dividend is not in the parent and subsidiary directive; A company which, in the case of dividends, holds at least 10 % of the share capital of the Community paying dividends; (30.12.2013/1240)

L to 1240/2013 The amended paragraph 3 entered into force on 1 January 2014. The previous wording reads:

(3) 18,38 % of the dividend if the dividend is limited to a taxable person within the meaning of Article 3 (5): and

(a) the shares of the entity distributing the dividend belong to the investment property of the beneficiary of the dividend, and the dividend is not a company within the meaning of the parent and subsidiary directive, which, in the case of dividends, holds at least 10 % of the dividends paid by the Share capital; or

(b) the entity which distributes a dividend is a publicly quoted company within the meaning of Article 33a (2) of the Income Tax Act and the dividend other than the publicly quoted entity, which holds a dividend of dividends immediately below 10 % of the dividend; Community share capital;

(4) 30 % of the amount of dividends, interest and royalties payable to the taxable person, other than those referred to in paragraph 2, as well as the performance of the insurance and other services taxed under the Income Tax Act as capital income;

(5) 15 % of the remuneration based on the activities of the artist or athlete, as referred to in Article 3 (1);

(6) 13 % of the employment allowance referred to in paragraph 5 to the Community, the collective benefit and the band.

§ 7a (13.11.2009)

The deduction of a withholding tax referred to in Article 5 shall be deducted from the remuneration based on the personal activities of the artist or athlete referred to in Article 3 (1), expenses which are in the immediate economic context. Compensation if a limited taxable person residing in a European Economic Area is required to do so. If direct costs are not deducted when the withholding tax is levied, the taxable person may request repayment of the withholding tax paid too much within the meaning of Article 11 (2). The withholding tax is provided for in Article 15.

Where the taxable person has requested a reduction in direct costs, the first subparagraph shall apply to all tax payments made by the artist or athlete from his personal activities during the fiscal year. The expenses reimbursed to the taxable person, which, according to Article 4 (2), are not deducted, are not deducted.

§ 8 (17/10/2015)

The ex-ante recovery law and the provisions adopted pursuant to it are complied with in respect of matters relating to the collection of withholding tax, the procedure for levying the tax, the failure to comply with the obligation to collect and account Of a tax on interest and other penalties, withholding and supervision of a withholding tax, the obligation to declare payment of the service, and the deduction of withholding tax paid by the taxable amount.

L to 26/2014 Article 8 will enter into force on 1 January 2015. The previous wording reads:

§ 8 (20.12.1996/1120)

The provisions of the law on ex-ante control and the provisions or provisions adopted pursuant to the law shall apply mutatis mutandis in matters relating to the collection of withholding tax, the procedure for levying the tax, the levying and The penalties resulting from non-compliance, the payment and supervision of a withholding tax, the obligation to declare a payer and the deduction of withholding tax paid by the taxable amount.

Paragraph 2 has been repealed by L 24.6.2004/563 , which entered into force on 1 July 2004 and applied for the first time in 2004.

§ 9

The withholding tax shall be levied when the amount of the withholding tax is paid to the person concerned or credited to his account. (30.11.1990/1022)

Paragraph 2 has been repealed by L 26.10.2001/902 .

If the amount of the tax charged on the same payer for the same payer during the calendar month is no more than EUR 10, the tax shall not be levied. (41,2005/856)

ARTICLE 10 (9.12.2005/970)

The withholding tax shall be carried out in accordance with the provisions of the international agreement referred to in Article 1, if the recipient of the income before the payment is made to the payer from his place of residence and other conditions of application of the contract. The beneficiary may submit a withholding tax card, or indicate his/her name, date of birth and any other official identification and address in his home state.

If the report is presented after the payment has been made, but before the excess tax is charged to the State, the recovery of the tax shall be corrected. The same must be done if the tax is otherwise overcharged.

Article 10a (20.12.1996/1120)

The withholding tax shall be transferred to a foreign State in the tax law (2006) In the manner prescribed.

Article 10b (9.12.2005/970)

By way of derogation from Article 10, a withholding tax of 15 % shall be levied on the amount of dividends to be paid to the registered shares, if the payer has been sufficiently careful, within the meaning of paragraphs 2 and 3, to ensure that the dividend is: Shall be subject to the provisions of the Agreement on the avoidance of double taxation. If, however, Finland has the right to levy a tax on dividends by more than 15 %, the tax shall be charged in accordance with the Agreement.

In the form of an explanation of the adequacy of the application of the dividend provisions, there shall be a contract in which either the accounting entity or the agent of the accounting officer and the foreign asset manager agree with the management data subject The preservation. The contract provides that the depositary shall:

(1) declare for the payment of dividends the State in which the holder of the final dividend is domiciled and declares that the provisions of the Agreement on the avoidance of double taxation between Finland and the State concerned shall apply to dividends The recipient;

(2) commit immediately to inform the accounting officer or his agent of any changes to the matters referred to in paragraph 1; and

(3) commit on request to indicate the identity of the beneficiary of the dividend, date of birth, any other official identification and address in the home State, and to provide a certificate issued by the tax authority of the State concerned by the tax authority of the holder of the dividend; The country of residence.

It is also required that the foreign depositary is domiciled in a State with which Finland has a double taxation agreement. The asset manager must also be marked at the time of the acquisition by the tax administration in the register of foreign depositaries. (11.06.2010/510)

Upon request, the accounting officer or his agent shall forward to the issuer the contract referred to in paragraph 2 or a copy thereof to the extent that the contract contains the information referred to in paragraph 2.

Article 10c (9.12.2005/970)

A foreign asset manager shall be entered in the register of foreign depositaries at the request of the depositary. The application shall indicate the information and contact details necessary to identify the applicant. In addition, the applicant shall declare that the contracts for the retention of holdings registered by it fulfil the conditions of Article 10b (2).

The register may be removed from the register which is substantially non-compliance with the provisions relating to the terms of the contract referred to in Article 10b (2) or to the reporting obligations, as well as the person requesting it. The register may not be marked by an applicant who can be presumed, on the basis of previous negligence, to be substantially in breach of the obligations referred to above.

The register shall apply mutatis mutandis as regards the ex-ante rolling register provided for by the law on prior authorisation.

Article 10d (9.12.2005/970)

If the payer does not have an annual declaration at his disposal for the purchase of the dividend, the annual declaration shall provide the information of the foreign depositary. However, the home country is reported to the beneficiary's home country. In addition, it is necessary to provide information as to whether the ownership of the shares in which the dividend payment is based is registered and whether the share is controlled on own account or on behalf of the other.

Article 10e (22/02/1226)

The allowance referred to in Article 25 of the Law on Prejudice shall not be levied at source if the beneficiary:

(1) present a withholding tax card, according to which the tax is not levied;

(2) present to the payer the other report referred to in Article 10 on the compatibility of an international agreement which prevents the levying of the tax; or

(3) is entered in the prior rolling register referred to in Article 25 of the Law on Recovery.

The allowance provided for in paragraph 1 (2) shall not apply to the employment allowance payable solely or principally in Finland:

1) building work, construction, water building or other construction work;

(2) installation or assembly work;

(3) shipbuilding;

(4) transport operations;

5) cleaning, care or care work.

ARTICLE 11

If the withholding tax has been waived, but the result is an advance on the basis of the advance payment law, the amount of the tax deducted in accordance with Article 8 shall be deducted from the amount of the tax charged under Article 8. (7.8.2009/611)

If the taxable person considers that the withholding tax has been charged more than the international agreement requires, or that the recovery of the tax has otherwise been incorrect and that the taxable person is not required to recover the tax, the taxable person may put the question To the tax administration. If the tax administration finds that a withholding tax is levied too much, it shall impose too much on the taxable person. The correction should be made no later than the first of the following five calendar years. (11.06.2010/510)

The withholding tax transferred to a foreign State shall not be returned to the taxable person. (20.12.1996/1120)

Repayable withholding tax referred to in paragraph 2 ( Repayment of withholding tax ) Are remunerated. Articles 40 to 46 and 77 of the Tax Procedure Act shall apply from the Community interest remitted and the refund rate. With regard to the refund referred to in Article 3f, the interest shall be paid on the day or day following the date of the last day of issue of the tax return and the date of receipt of the application for withholding tax and confirmation information referred to in Article 3f, depending on the date of receipt of the tax return. Which of these dates is the first. (17/10/2015)

L to 26/2014 Article 4 shall enter into force on 1 January 2015.

Article 11a (30.7.2004)

Article 11a has been repealed by L 30.07.2004/719 .

ARTICLE 12 (11.06.2010/510)

The Central Tax Board may, on application by a taxable person or a taxable person, give a preliminary ruling on the duty and the amount of the withholding tax, as laid down in the Law on Tax Administration (1803/2010) Provides.

Article 12a (26.7.1992)

The tax administration shall, on a written request for a taxable person or taxable person, give a preliminary ruling on the application of the provisions of Article 1 (3) of the preliminary ruling on the application of the provisions of Article 1 (3) on the application of the international agreement and whether the withholding tax is to be recovered or What the withholding tax would otherwise have to comply with. A preliminary ruling is not given if the case has been settled by a decision of the Central Tax Board or an application is pending before a central tax committee. (11.06.2010/510)

Paragraph 2 has been repealed by L 11.6.2010/510 .

The application shall indicate the specific question from which the preliminary ruling is sought and provide the necessary explanation of the case. The solution adopted at the request of the taxable person, as well as, where the taxable person so requires, the obligation to collect it, must be complied with in respect of the recovery of the tax for which it was assigned. It is for a limited period of time, but not more than the end of the calendar year following that.

The case for a preliminary ruling has to be dealt with as a matter of urgency in the tax administration, administrative court and the Supreme Administrative Court. (11.06.2010/510)

CHAPTER 3

Taxation in accordance with the provisions of the Tax Procedure Act (18.12.1995-1563)

ARTICLE 13 (13/04/887)

The order in accordance with the law on the taxation procedure shall be taxed:

1. Other than revenue covered by the withholding tax referred to in Article 3;

(2) the pension and other contributions paid on the basis of voluntary individual pension insurance or long-term savings agreements;

(3) In the case of a limited liability of a natural person resident in the European Economic Area, if:

(a) Council Directive 2011 /16/EU of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC or any agreement on tax matters in the European Economic Area concerns the home state of the beneficiary; and

(b) a withholding tax on dividends cannot, in fact, be reimbursed in full in the State of residence of the beneficiary in the State of residence of the beneficiary, on the basis of the double taxation agreement;

(4) compensation received for the use or use of the film film;

(5) income from forestry;

(6) in accordance with the conditions laid down in paragraphs 3 and 4, with the exception of an income which is not taxable in accordance with paragraphs 1 to 5, where the beneficiary resides in a State of the European Economic Area or in a State or territory covered by an agreement on assistance and assistance; On the exchange of information in tax matters, or if the beneficiary is a special admission procedure for third-country nationals in Council Directive 2005 /71/EC, for scientific research, hereinafter referred to as Directive on researchers The holder of the residence permit.

For the purposes of paragraph 1, paragraph 3, only dividends received from resident entities shall be taken into account when calculating the tax-free euro-free amounts provided for in the rest of the tax legislation. The taxable person shall present to the Tax Administration a certificate issued by the tax authority of the State of residence of the tax authority that the withholding tax referred to in paragraph 1 (3) (b) is not reimbursed in the State of residence.

The application of paragraph 1 (6) in the ex-ante operation requires that a limited taxable person applies for:

(1) the tax card referred to in Article 16 (4) and submit it to the payer; or

(2) the calculation of the amount to be paid in advance on the basis of the law in accordance with the law.

Paragraph 1 (6) shall apply if the tax is to be delivered if it has been applied in advance or if a limited taxable person so requires. The requirement may also be submitted after the expiry of the tax procedure, in which case the provisions of Chapter 5 of the Law on Tax Procedure shall apply. Where paragraph 1 (6) has been applied in the tax year for the income referred to in one of the items referred to in paragraph 6, the tax year shall apply to all revenue referred to in paragraph 6.

Where a limited taxable person has practised a movement or occupation of a fixed establishment in Finland, a tax shall also be imposed on the result referred to in Article 3, under paragraph 1 of this Article, if the income is to be counted as income of a fixed establishment.

L to 887/2013 Article 13 entered into force on 1 January 2014. The previous wording reads:

ARTICLE 13 (5.12.2008/8)

The order in accordance with the law on the taxation procedure shall be taxed:

1. Other than revenue covered by the withholding tax referred to in Article 3;

(2) the pension and other contributions paid on the basis of voluntary individual pension insurance or long-term savings agreements; (29.12.2009)

(3) In the case of a limited liability of a natural person resident in the European Economic Area, if:

(a) Council Directive 2011 /16/EU of Council Directive 2011 /16/EU on administrative cooperation in the field of taxation and repealing Directive 77 /799/EEC or any agreement on tax matters in the European Economic Area concerns the home state of the beneficiary; and (15/03/2013)

(b) a withholding tax on dividends cannot, in fact, be reimbursed in full in the State of residence of the beneficiary in the State of residence of the beneficiary, on the basis of the double taxation agreement;

(4) In the case of a taxable person resident in a State belonging to the European Economic Area, other gainful income, provided that the taxable person's income from a taxable person in the tax year from Finland is at least 75 % of his income from Finland and the rest of the tax year, The pure gainful result obtained;

(5) a holder of a residence permit issued in Finland for a specific purpose for the purposes of scientific research, in accordance with Council Directive 2005 /71/EC on a specific procedure for the admission of third-country nationals, which in Finland is limited by a taxable person; Income, if the taxable person's clean income from Finland in the tax year is equal to or greater than 75 % of the pure gainful income of his total income from Finland and the rest of the tax year;

(6) the compensation received for the use or access to the film film; (13.11.2009)

7) Income from forestry. (13.11.2009)

For the purposes of paragraph 1, paragraphs 4 and 5:

(1) The income from Finland is also considered to be income within the meaning of Article 13 of the Income Tax Act;

(2) The income received from Finland shall not be taken into account for the purpose of which the international agreement to tax in Finland is blocked;

(3) the income shall not be taken into account;

(4) For the purpose of obtaining a clean income from elsewhere, the salary and pension, as well as social security contributions, which are taxable income in the State of residence of the taxable person in the State of residence, are deducted from the expenditure incurred in obtaining and maintaining them.

For the purposes of calculating the shares referred to in points (4) and (5) of paragraph 1, only a limited part of the tax year to a limited extent to a taxable person shall be taken into account.

For the purposes of paragraph 1, paragraph 3, only dividends received from resident entities shall be taken into account when calculating the tax-free euro-free amounts provided for in the rest of the tax legislation.

Where a limited taxable person has practised a movement or occupation of a fixed establishment in Finland, a tax shall also be imposed on the result referred to in Article 3, under paragraph 1 of this Article, if the income is to be counted as income of a fixed establishment.

The taxable person shall present a certificate issued by the tax authority of the State of residence to the tax administration for the fact that the withholding tax referred to in paragraph 1 (3) is not reimbursed in the State of residence. The taxable person shall present to the Tax Administration a certificate of revenue and deductions referred to in paragraph 2 (4). (11.06.2010/510)

Article 13a (41,2005/856)

In the cases referred to in Article 13, taxation is generally provided by the taxable person's income tax provisions.

The taxable income shall consist of income derived from Finland or income within the meaning of Article 13 of the Income Tax Act. In addition, there must be something that Finland can tax under the international agreement and taxed in accordance with the law on the tax procedure.

ARTICLE 14 (13/04/887)

For the purposes of determining the taxable income referred to in Article 13 (1) (6), the taxable person shall also take account of the salary, pension and social security contributions, which are taxable in Finland as income, and which is: Received:

(1) not from Finland and which is taxable income in the State of residence of the taxable person; or

2) From Finland and whose taxation agreement is blocked.

The revenue referred to in Article 1 (1) (1) and (2) shall be deducted from the expenditure and interest resulting from the acquisition and retention. However, expenditure and interest shall not be deductible in so far as they exceed the amount of income referred to in paragraph 1.

In order to calculate the taxable income in accordance with the provisions of the tax procedure, the income referred to in paragraphs 1 and 2 shall be added. In Finland, the taxable income tax is regarded as part of the tax corresponding to the ratio of the income taxable in Finland to the sum of the income referred to in paragraphs 1 and 2.

The taxable person shall present to the tax administration a certificate issued by the tax authority of the Member State of residence or any other reliable explanation of the revenue and deductions referred to in paragraph 1 (1).

The income referred to in paragraph 1 shall not be taken into account if the person resides in a State belonging to the European Economic Area, or is the holder of a residence permit within the meaning of the Directive, and if, in accordance with the law on the tax procedure, The taxable income obtained from Finland shall be equal to or equal to 75 % of the sum of the income referred to in paragraphs 1 and 2. For the purposes of this paragraph, to a limited extent the taxable person shall present to the tax administration a certificate issued by the tax authority of the Member State of residence for the income referred to in paragraph 1 (1).

L to 887/2013 Article 14 entered into force on 1 January 2014. The previous wording reads:

ARTICLE 14 (12,12,2005/1149)

§ 14 has been repealed by L 22.12.2005/1149 .

§ 15 (41,2005/856)

Capital income is subject to income tax by 30 %. In so far as the amount of capital income taxed by the taxable person exceeds EUR 30 000, the capital income shall be subject to a rate of 33 %. (24/05/458)

L to 42/2015 , paragraph 1 shall enter into force on 1 May 2015. The previous wording reads:

Capital income is subject to income tax by 30 %. In so far as the amount of capital income taxed by the taxable person exceeds eur 40 000, the capital income shall be taxed at 32 %. (30.12.2013/1240)

L to 1240/2013 (1) entered into force on 1 January 2014. The previous wording reads:

Capital income is subject to income tax by 30 %. In so far as the amount of capital income taxed by the taxable person exceeds eur 50 000, the capital income shall be taxed at 32 %. (12/01/1516)

The taxable income of the State tax is taxed according to the progressive income tax scale. In addition, in the case of the entire tax year, a taxable person carries out tax on the taxable income of municipal taxes according to the average income tax rate of the municipalities. The average income income tax rate for municipalities is the weighted average of the last level of municipal taxation in each municipality's last tax rate, weighted by a quarter percentage point. Reported. The tax is paid to the State as a whole. The income tax rate is published in the statutory collection of income tax rates for municipalities and parishes per year in the tax administration list. Under Article 130 of the Income Tax Act, the taxable person who resided in Finland for a tax year is taxed at the tax year in accordance with Article 130 of the Income Tax Act, and the tax is credited to the taxable person. (11.06.2010/510)

In the case of a taxable person, the entity shall pay 20 % of the Community income tax obtained from Finland other than those referred to in Article 3. Where a limited taxable person has pursued a movement or profession in a fixed establishment in Finland, the income tax payable under Article 3 shall also be payable by 20 % of the Community income tax. (30.12.2013/1240)

L to 1240/2013 (3) entered into force on 1 January 2014. The previous wording reads:

In the case of a taxable person, the entity shall carry out a Community income tax of 24.5 % of the income derived from Finland other than those referred to in Article 3. Where a limited taxable person has pursued a movement or profession in a fixed establishment in Finland, the income tax payable under Article 3 shall also be payable by 24,5 % of the Community income tax. (12/01/1516)

ARTICLE 16

The tax payable under Article 13 and the result referred to in Article 16 (a) shall be imposed on the taxable person in accordance with the law of the tax procedure. The use of the advance and the penalty provisions shall apply mutatis mutandis, as laid down in or pursuant to the Law on Tax Procedure. Tax collection and levying of taxes are applicable, mutatis mutandis, in the case of tax law (2006) Provides or provides for the provision. (22/02/1226)

If a withholding tax, other than in the case referred to in Article 9 (3) or in a case other than those referred to in Article 9 (3), is not waived, the provisions of paragraph 1 of this Article shall apply, however, that: The tax administration shall establish without delay the taxable income of the taxable person and the tax payable. (11.06.2010/510)

A State or municipal tax not exceeding EUR 17 shall not be imposed on the taxable person, except when the advance may be used to pay the tax. A withholding tax not exceeding EUR 17 shall not be imposed on the taxable person. (26.10.2001/902)

For the purposes of carrying out the taxes referred to in paragraph 1, ex-ante recovery shall be effected in the manner laid down by the law on prior authorisation. For the purpose of withholding pre-arrest, a taxable person is given a tax card under the provisions of the law on the ex-ante recovery law ( Limited liability tax card ). (13/04/887)

L to 887/2013 (4) entered into force on 1 January 2014. The previous wording reads:

For the purpose of carrying out the taxes referred to in paragraph 1, the withholding tax shall be provided as provided for in the law on the ex-ante recovery law. The prior authorisation shall also apply to the withholding of pension income and income from the forestry sector. (13.11.2009)

Article 16a (22/02/1226)

As regards the remuneration referred to in Article 10 (4) (c) of the Income Tax Act for a taxable employee, a withholding tax is provided if the payer is not required to collect a withholding tax and the international agreement does not preclude the levying of the tax. Pay. The employee shall apply for the advance in Finland before the end of the calendar month following the start of the work.

If an advance is not applied within the prescribed period, a tax increase of up to EUR 2 000 may be imposed on the State. In determining the amount of the tax increase, account shall be taken of the reproducibility, repetitive nature of the procedure and other similar considerations.

§ 17 (41,2005/856)

The responsibility for carrying out the tax and the advance is accordingly in force, as provided for in the Law on Tax Procedure and the Law on Recovery. A limited liability for the taxable person's salary under Article 16 (2) is limited to the taxable person, his employer and the representative of the foreign employer in Finland.

The tax administration shall take a decision on the imposition of the tax on the employer or the representative referred to in paragraph 1. The decision may be taken if, despite the request, the taxable person did not pay the tax and cannot be used for mutual assistance in the recovery of claims relating to certain levies, duties, taxes and other measures. To the Council Directive (76/308/EEC) or to a binding international agreement based on an international agreement. (11.06.2010/510)

However, the employer and the representative referred to in paragraph 1 shall not be liable for withholding tax if the employer or the representative has complied with the tax rate for the advance on the tax card granted to the taxable person for the purposes of the advance payment referred to in And this has not been known and should not have known that the employee is liable to a limited liability.

ARTICLE 18

When the withholding tax has been recovered from which the beneficiary of the income must be taxed in any other way than the provisions on withholding tax, the amount to be recovered shall be valid for the amount of the withheld advance.

If the withholding tax is deducted from the income from which the income beneficiary is taxed in accordance with the provisions on withholding tax, the withholding tax shall apply to the withholding tax. (17/10/2015)

L to 26/2014 Article 2 (2) enters into force on 1 January 2015.

§ 19 (20.12.1996/1120)

§ 19 has been repealed by L 20.12.1996/1120 .

CHAPTER 4

Outstanding provisions

§ 20 (20.12.1996/1120)

§ 20 has been repealed by L 20.12.1996/1120 .

ARTICLE 21 (41,2005/856)

The decision to give a preliminary ruling under Article 12a of the Tax Administration is to appeal to the Helsinki Administrative Court within 30 days of the notification of the decision. The decision that the tax administration has decided not to give a preliminary ruling shall not be subject to appeal. The statement of appeal shall be submitted to the tax administration or to the administrative court of Helsinki. On behalf of the State, the right of appeal is the rightholders' control unit. The period of appeal shall be calculated from the date of the decision. (11.06.2010/510)

In the case of the income referred to in Articles 13 and 16a, and the determination of the percentage referred to in Article 13 (1) (3), the rate of taxation provided for in Article 13 (1) (3) shall apply. (22/02/1226)

Application for an amendment to the decision pursuant to Article 11 (2) of the Tax Administration and a decision on the imposition of a withholding tax on the duty to recover it, as well as the decision on the tax at source for the tax administration Shall be subject to the provisions of the law on the ex-ante recovery law in relation to the application of the amendment. (11.06.2010/510)

The application for amendment to Article 16 (2) and Article 17 of the Tax Administration shall apply to the decision on the application of Article 38 of the Law on the application of that amendment. An appeal is brought against a decision by the tax administration to appeal against the decision of the Helsinki Administrative Court. (11.06.2010/510)

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. In this case, the appeal is complied with, as provided for in Articles 70 and 71 of the Tax Code. However, the decision on a preliminary ruling of the administrative court is 30 days from the date of notification of the decision. On behalf of the State, the right of appeal is the rightholders' control unit. (18.4.2008/253)

In spite of the complaint, the solution adopted by Article 12a of the Tax Administration must be respected. The taxable person shall comply with the decision following the appeal against the decision, including when he was informed of the decision. (11.06.2010/510)

§ 22 (2122012/887)

Similarly, the provisions of Chapter 10 of the Law on Tax Procedure, or in accordance with the provisions of Chapter 10 of the Tax Code, must be applied to the tax referred to in this Act.

§ 22a (24.08.1990/776)

The penalty for the unlawful refusal of the tax to be determined by this law and its attempt to Chapter 29 of the criminal code § 1 to 3.

The penalty for a tax on withholding tax is provided for: Article 4 of Chapter 29 of the Penal Code .

ARTICLE 23

The provisions on municipal taxation of this law do not apply to the municipal tax which must be carried out by the municipality of Åland.

If a limited taxable person has paid a municipal tax to the municipality of Ahvenanmaa, in addition to the withholding tax, he shall be paid back 40 % of the taxable income of the State from the State resources. Withholding withholding tax. The tax administration will provide more detailed provisions on the withholding tax. (11.06.2010/510)

Since the provisions of this Act concerning the collection of a withholding tax pursuant to this Act have been laid down in the Province of Åland, it may be established by the Regulation that the municipalities of the province of the province of Ahvenanma (hereinafter referred to as the The municipal tax rate of the withholding tax collected from the province belonging to the province, so that the provisions of paragraph 2 cease to be valid. Unless otherwise displayed, the withholding tax shall be deemed to have been collected from the municipality of Åland in Åland, when the tax has been paid into the account of the withholding tax of the Province of Åland. The rate of return on the withholding tax shall be 40 % to the municipalities of the province according to the provisions of the Regulation. The Regulation also provides for the necessary transitional provisions.

§ 24

With regard to the taxable person, the Regulation provides for exceptions to be made in respect of which the law on the taxation procedure or its effect is in force on the date of notification of the obligation to declare, the time limits for the provision of taxation, and And the levying of the tax. (18.12.1995-1563)

Further more detailed provisions on the implementation of this Act shall also be adopted by Regulation.

The tax administration may provide more detailed provisions on the content of the information to be provided to the taxable person. In addition, the tax administration imposes on Finland, on a limited basis, the basis for calculating the income of the taxable person for the purposes of calculating the amount of the deduction in advance and of the advance on the basis of Article 16 (a) and Article 16 (a) of this Law, as in the case of prior authorisation Provides. (11.06.2010/510)

ARTICLE 25

This Act shall enter into force on 1 January 1979 and shall apply to the provisions relating to withholding tax resulting from or after the date of entry into force of this Act and for the first time in the tax year 1979. It repeals, on a limited basis, the Law of 29 December 1972 on the State and municipal tax of the taxable person (917/72) With the modifications made to it.

Entry into force and application of amending acts:

9.7.1982/530:

This Act shall enter into force on 1 January 1983.

HE 57/82, lvk.M. 7/82, svk.Met 72/82

22.7.1983/639:

This Act shall enter into force on 1 August 1983.

HE 35/83, yyyy 11/83, svk.Met 17/83

14.6.1985/459:

This Act shall enter into force on 1 January 1986 and shall apply for the first time in the taxation of 1986.

HE 5/85, yyyy 16/85, svk.miet 46/85

20.02.1987/164:

This Act shall enter into force on 1 March 1987.

HE 240/86, yyyy 97/86, svk.Met 220/86, 3

29.12.1988/1242:

This Act shall enter into force on 1 January 1989.

HE 109/88, svk.Met 203/88, yyyy 81/88, yyyy figure. 81a/88

30.6.1989/616:

This Act shall enter into force on 1 August 1989. For the provisions on withholding tax, the law shall apply as from 1 January 1990 or after that date, and for the first time in 1990. However, the provisions on corporate tax credit shall not apply to the dividend distributed for the financial year ending on 1 January 1990.

HE 56/89, yyyy. 36/89, svk.M. 88/89

24.8.1990/776:

This Act shall enter into force on 1 January 1991.

HE 66/88, Ivhms. 6/90, svk.M. 56/90

30.11.1990/1022:

This Act shall enter into force on 1 January 1991. For the provisions on income tax, the law shall apply for the first time in or after 1 January 1991, and for the provisions on the taxation of assets, for the first time in 1991.

HE 99/90, VaVM 32/90, svk.M. 3/90

ON 30.12.1992/1544:

This Act shall enter into force on 1 January 1993.

The provisions relating to withholding tax shall apply to the income resulting from or after the date of entry into force of the law and other provisions for the first time in the taxable amount to be delivered in 1993.

THEY 206/92 , VaVM 79/92

2.8.1994/696:

This Act shall enter into force on 1 December 1994.

The law shall apply to the decision of the Court of Justice following the entry into force of this Act.

8.12.1994/1106:

This Act shall enter into force at the time laid down by the Regulation. On 1 January 1995, L 1106/1994 entered into force on 1 January 1995.

The law shall apply to dividends paid after the entry into force of the law.

THEY 158/94 , VaVM 51/94

22.12.1994/1322:

THEY 268/94 , StVM 34/94

18.12.1995/1550:

This Act shall enter into force on 1 January 1996.

The law applies to the provisions on withholding tax resulting from the date of entry into force of or after the date of entry into force of the law, and for the first time in the taxable amount to be delivered for 1996.

THEY 76/95 , VaVM 45/95, EV 142/95

18.12.1995/1563:

This Act shall enter into force on 1 January 1996.

THEY 131/95 , VaVM 37/95, EV 124/95

18.12.1995/1585:

THEY 183/95 , VaVM 20/95, EV 114/95

26 JULY 1996/538:

This Act shall enter into force on 1 January 1997.

THEY 46/96 , VaVM 20/96, EV 105/96

20.12.1996/11:

This Act shall enter into force on 1 January 1997.

THEY 202/1996 , VaVM 42/1996, EV 205/1996

ON 30.12.1997/1384:

This Act shall enter into force on 1 January 1998.

The law 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

23.12.1999/1225:

This Act shall enter into force on 1 January 2000.

Article 7 shall apply to the income received on or after 1 January 2000. Article 13 (1) and (2) of the Law shall apply for the first time in the taxable amount for the year 2000.

THEY 158/1999 , VaVM 27/1999, EV 117/1999

26.10.2001TO:

This Act shall enter into force on 1 January 2002.

Article 6 (1) shall apply to the entry into force of the law. Article 14 (1) and Article 15 of the Law apply for the first time in the form of taxation to be transmitted for 2002.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

15.12.2003/1076:

This Act shall enter into force on 1 January 2004.

THEY 117/2003 , VaVM 27/2003, EV 67/2003

30.12.2003 1282:

This Act shall enter into force on 1 January 2004.

THEY 137/2003 , VaVM 32/2003, EV 83/2003

24 JUNE 2004/5631:

This Act shall enter into force on 1 July 2004.

The law will apply for the first time in 2004.

THEY 57/2004 , VaVM 4/2004, EV 63/2004

30.07.2004/719:

This Act shall enter into force on 15 August 2004.

The law shall apply from 1 January 2005 and the subsequent arrival.

THEY 92/2004 , VaVM 12/2004, EV 117/2004

21.12.2004:

This Act shall enter into force on 1 January 2005.

The law shall apply for the first time on 1 January 2005 and after that date.

THEY 210/2004 , VaVM 34/2004, EV 199/2004

15.7.2005/565:

This Act shall enter into force on 15 August 2005.

The law shall apply for the first time in the taxable amount for the year 2006.

THEY 64/2005 , VaVM 17/2005 EV 88/2005

4.11.2005/856

This Act shall enter into force on 15 November 2005. However, the provisions in force at the time of entry into force of this Act will apply to tax transmission throughout 2005.

The law shall apply for the first time in the taxable amount for the year 2006. The provisions relating to the collection of withholding tax shall apply for the first time on or after 1 January 2006.

A withholding tax pursuant to Article 16 (4) shall be submitted for the first time on a pension paid on 1 February 2006. Before 1 February 2006, the levy on a withholding tax shall apply before the provisions in force before the entry into force of this Act.

THEY 104/2005 , VaVM 20/2005 EV 122/2005

9.12.2005/970:

This Act shall enter into force on 15 December 2005. Article 10b-10d of the Act shall apply to the dividend obtained on or after 1 January 2006.

THEY 118/2005 , VaVM 23/2005 EV 142/2005

22.12.2005/149:

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 144/2005 , VaVM 44/2005, EV 218/2005

1.12.2006/1042:

This Act shall enter into force on 1 January 2007.

THEY 107/2006 , VaVM 22/2006, EV 148/2006

22.12.2006/1226:

This Act shall enter into force on 1 January 2007.

The law shall apply for the first time on or after 1 January 2007. However, Article 15 (3) of the Act applies for the first time in the tax treatment provided for in 2007.

Article 16a of the Act also applies to work which has begun before the law enters into force and continues at the time of entry into force of the law. By 28 February 2007, the employee shall apply for a recovery plan.

THEY 158/2006 , VaVM 31/2006, EV 179/2006

2.3.2007/225:

This Act shall enter into force on 9 March 2007.

The law shall apply to dividends paid on or after 1 January 2007.

THEY 280/2006 , VaVM 48/2006, EV 307/2006

7.12.2007/1143:

This Act shall enter into force on 1 January 2008.

THEY 57/2007 , VaVM 15/2007, EV 84/2007

18.4.2008/253:

This Act shall enter into force on 1 May 2008.

THEY 148/2007 , VaVM 5/2008, EV 25/2008

5.12.2008/814:

This Act shall enter into force on 1 January 2009.

The law shall apply to dividends paid on or after 1 January 2009.

THEY 113/2008 , VaVM 16/2008, EV 129/2008

30.12.2008/1086:

This Act shall enter into force on 1 January 2009.

Article 7 (2) is valid until 31 December 2009 and Article 3 (3) until 31 December 2011.

THEY 206/2008 , VaVM 32/2008, EV 205/2008

7.8.2009/611:

This Act shall enter into force on 14 August 2009.

Article 11 (1), which entered into force upon entry into force, shall apply until 31 December 2009. (16/10/2009)

THEY 221/2008 , VaVM 7/2009, EV 66/2009

16.10.2009/756:

This Act shall enter into force on 21 October 2009.

The law is already applicable from 14 August 2009.

THEY 129/2009 , VaVM 12/2009, EV 115/2009

13.11.2009:

This Act shall enter into force on 1 January 2010.

The law shall apply to the income payable on or after the date of entry into force of the law.

THEY 173/2009 , VaVM 19/2009, EV 140/2009

29.12.2009/1742:

This Act shall enter into force on 1 January 2010.

THEY 158/2009 , VaVM 40/2009, EV 222/2009

11.6.2010/5:

This Act shall enter into force on 1 September 2010.

THEY 288/2009 , VaVM 12/2010, EV 37/2010

29.12.2011/1516:

This Act shall enter into force on 1 January 2012.

The law shall apply to the income resulting from or after the date of entry into force of the law.

THEY 50/2011 , THEY 130/2011 , VaVM 23/2011, EV 104/2011

29 JUNE 2012/381:

This Act shall enter into force on 29 June 2012.

THEY 58/2012 , VaVM 17/2012, EV 68/2012

21 DECEMBER 2012/887:

This Act shall enter into force on 1 January 2013.

Upon entry into force of this Act, the pending exemption or deferral of the tax charge shall apply to the provisions in force at the time of entry into force of this Act. Pending the entry into force of this Act, the accrued interest shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 76/2012 , VaVM 29/2012, EV 136/2012

15.3.2013/186:

This Act shall enter into force on 18 March 2013. However, it shall apply from 1 January 2013.

THEY 190/2012 , VaVM 4/2013, EV 16/2013, Council Directive 2011 /16/EU; OJ L 64, 11.3.2011, p. 1

9.8.2013/577:

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

13.12.2013/88:

This Act shall enter into force on 1 January 2014.

The law shall apply for the first time until the entry into force of or after the date of entry into force of the law.

THEY 80/2013 , VaVM 20/2013, EV 140/2013

ON 30 DECEMBER 2011,

This Act shall enter into force on 1 January 2014.

The law shall apply to the income resulting from or after the date of entry into force of the law. The law shall apply to the allocation of funds from the free equity fund on or after 1 January 2014. However, in so far as the allocation of funds includes capital investments made before the entry into force of the law, Article 3 (2) and (5) shall, for the first time, be applied to the assets of a non-listed company which was received on 1 January 2016.

THEY 185/2013 , VaVM 32/2013, EV 221/2013

17.10.2014/826:

This Act shall enter into force on 1 January 2015.

Article 11 (4) of the Law applies for the first time in 2014 to be returned to the withholding tax.

AS IN 95/2014 , VaVM 9/2014, EV 96/2014

28.11.2014/975:

This Act shall enter into force on 1 January 2015.

The law shall apply to the arrival of or after 1 January 2015.

THEY 157/2014 , VaVM 19/2014, EV 147/2014

ON 30 DECEMBER 2011,

This Act shall enter into force on 1 January 2015.

The law shall apply to the income resulting from or after the date of entry into force of the law.

THEY 130/2014 , VaVM 32/2014, EV 209/2014

24.4.2010:

This Act shall enter into force on 1 January 2016.

The law shall apply for the first time in the tax year of the tax year 2016.

THEY 365/2014 , VaVM 47/2014, EV 349/2014