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Income Tax Law

Original Language Title: Tuloverolaki

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Income tax law

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In accordance with the decision of the Parliament:

PART I

GENERAL PROVISIONS

CHAPTER 1

Scope of law

ARTICLE 1
Income tax and tax beneficiaries

The income shall be subject to a tax to the State, the municipality and the congregation.

The capital result shall be taxed on the State. The right of municipalities to income tax on capital income is taken into account in the allocation of tax revenue, as set out below, in accordance with the provisions of this Law and the Law on the Exemption (152/1998) Provides. (22/05/2015)

L to 16/2015 (2) shall enter into force on 1 January 2016. The previous wording reads:

The capital result shall be taxed on the State. The right of municipalities to income tax on capital income is taken into account in the allocation of tax revenue, as set out in this Act and in the Tax Law Act. (19,16) Provides.

The result of the Community and the Community benefit shall be subject to a tax on the State and the municipality. (22/05/2015)

L to 16/2015 (3) will enter into force on 1 January 2016. The previous wording reads:

The result of the Community and the Community benefit shall be subject to a tax on the State, the municipality and the congregation.

Tax collection L 611/1978 Has been abrogated with Veroncarrier L 609/2005 .

ARTICLE 2
Other acts related to income tax

The calculation of the results of business and agriculture, withholding tax on interest income, tax procedure, ex ante and tax collection are expressly provided for.

In addition, the taxation of the taxable income received by the taxable person is subject to specific provisions in addition to this law. (30.7.2004)

CHAPTER 2

General definitions

ARTICLE 3
Community

Community Referred to in this Act:

1) the State and its institution;

2) a municipality and a consortium of municipalities;

(3) the church and other religious communities;

(4) the limited liability company, the cooperative, the savings bank, the investment fund, the university, the mutual insurance company, the loan guarantee, the foundation or the economic association, the foundation and the institution; (29.12.2009)

Paragraph 5 has been repealed by L 16.12.1994/1223

(6) foreign estate;

(7) any other legal entity comparable to the entities referred to in paragraphs 1 to 6, or a set of assets reserved for a specific purpose.

§ 4
The band

For the purposes of this law:

(1) the shipbuilder, the open company, the commandites company and the non-Community consortium set up for the purpose of carrying out the business activities of two or more persons, which is intended to serve the Joint chapter (Business Group) ;

2) an association of two or more persons whose purpose is the cultivation or management of the property; (Tax grouping) .

It shall not be regarded as a consortium of two or more taxable persons engaged in a business activity with a view to carrying out a pre-agreed construction or other comparable work.

§ 5
Cooperative

Common benefit Shall be regarded as a common forest, a road, a fishing kingdom and a division, and a similar association.

ARTICLE 6
Real estate

The provisions relating to the property of this law shall also apply to a building, structure or other institution in another country which, with its management rights, can be handed over to a third person without consulting the owner.

§ 7
Spouses

For the purposes of this law, the spouses are married to persons who have been married before the end of the tax year.

However, spouses who have either lived separated or have been permanently separated in the course of the tax year or have been permanently separated during the fiscal year, or spouses who are not both taxable persons, are not covered by this Provisions on spouses of the law.

The provisions on the spouses of this law are also applicable in the case of marriage under marital conditions in the common household for a marriage without ever having been married to persons who have previously been married to each other or who have: or Have been a child together.

§ 8
Underage child and foster child

A child of minor age For the purposes of this law, a child who, before the beginning of the fiscal year, has not completed 17 years.

The provisions on children of this law shall also apply to the child of the taxable person and the taxable person or his/her spouse and to the foster child.

On a chestnut. For the purposes of this Act, the child shall be raised by a person other than his or her parents, foster parents or one of his or her parents, who shall be raised by a person other than their parents, who, on the basis of which they are provided, shall not be entitled to any other entitlement under this law. As regards the reduction in the number of children. If the child has been a foster child of two or more persons in the tax year, the allowance shall be paid by the foster parent who is the longest child in the tax year.

If, at the end of the fiscal year, the child's parents are married, the child of both parents shall be deemed to have had a child. If, at the end of the fiscal year, the child's parents are not married or have been permanently separated from each other, they shall be regarded as having been accompanied by a child in the tax year. If the child's care is prescribed for both parents or the child is also in the care of the other parent, the parent whose immediate maintenance is the child is the child of the majority of the tax year.

§ 8a (12,12,2005/1136)
European Company and European Cooperative Society

The provisions of this Act concerning the limited liability company shall also apply to the European company referred to in Council Regulation (EC) No 2157/2001 on the Statute for a European Company (SE).

The provisions on cooperatives of this law also apply to the European Cooperative Society referred to in Council Regulation (EC) No 1435/2003 on the Statute for a European Cooperative Society (SCE).

PART II

TAXABLE DUTY

CHAPTER 1

The regional dimension of the tax obligation

§ 9
General and restricted tax liability

The obligation to pay the tax on the basis of income is:

(1) the person who resided in Finland in the tax year, the domestic community, the collective benefit and the estate from here and elsewhere; (general tax liability) ;

(2) the person who has not lived in Finland in the tax year, and the foreign community from here; (limited liability) .

The taxable person is not a taxable person liable for the interest income paid in the form of a bank account, a bank or other financial institution which has been paid for external trade, a bond, a debenture, other Debt securities, or a loan from abroad to Finland, which shall not be considered as equity investment in the form of equity capital.

Without prejudice to Article 1 (2) and (2), if a person who does not live in Finland, or a foreign entity or a consortium has a fixed establishment in Finland, is such a person, an entity or an association Liable to pay the tax on the basis of income from all the legible results of that fixed establishment. (18.12.1995-1549)

The taxable person who has been resident in Finland for only part of the tax year shall be taxed in accordance with paragraph 1 (1) and the other year in accordance with paragraph 2.

By way of derogation from paragraph 3, the limited number of members of a limited number of companies with a limited liability company exclusively engaged in a private equity operation shall be governed by the provisions of paragraph 3, which shall be governed by the provisions of In the case of a double taxation agreement, the proportion corresponding to the result obtained by the Commandiite company is taxable income only to the extent that it was taxable directly by the taxable person directly. If a shareholder exceeds the share of that shareholder's income, the excess shall be counted as taxable income in the next 10 tax years, as the percentage of income is accrued. A commandiite company carrying out venture capital operations is defined as a commandiite company which, as the sole purpose of the company agreement, is the sole purpose of the venture capital operation. (15.7.2005)

ARTICLE 10
Income from Finland

The income from Finland is as follows:

(1) from the property here or on the basis of the shares of the Finnish housing company or other limited liability company, or by the membership of a housing cooperative or other cooperative society, the income from the apartment;

(2) income from the movement, occupation, agriculture or forestry;

(3) the income received from the State, municipality or other public-law entity of Finland;

(4) the wage income other than those referred to in paragraph 3, where the work, the function or the service is exclusively or principally carried out on behalf of the employer or contractor here in Finland;

(4a) a fee obtained from the function of a Finnish entity or a member of a group's board of directors or other management body; (18.12.1995-1549)

(4b) income derived from personal activities carried out by an artist or athlete in Finland or a Finnish vessel; (18.12.1995-1549)

(4c) the wage income obtained from work carried out by a foreign employer in Finland where a foreign landlord has leased a worker to a worker in Finland; (22/02/1223)

(5) the pension income received from the State, municipality or other body governed by public law of the Republic of Finland, or which, directly or indirectly, is based on the employment, function or service referred to in the preceding paragraph, or from Finland; Or pension insurance;

(6) the surplus and other equivalent income derived from the cooperative from a Finnish limited company, cooperative or other entity, and a share in the income of the Finnish group; (30/04/2013)

L to 1399/2014 The amended paragraph 6 entered into force on 1 January 2015. The previous wording reads:

(6) purchase, interest rate and other equivalent income derived from a Finnish limited company, cooperative or other entity, as well as a share in the income of the Finnish group; (30.7.2004)

(7) interest income if the debtor is a person resident in Finland or a Finnish entity, a group, a collective benefit or a estate;

(8) royalty, licence fee and other equivalent credit where the property or right to which the credit is based is exercised in the course of the business or if the person liable for the payment of the credit is a person resident in Finland or a Finnish Community; A group, a common benefit or a estate;

(9) the profit share of the Finnish investment fund and the share and surplus resulting from the Finnish staff fund;

(10) The property of a Finnish dwelling company or other public limited liability company or cooperative, of which more than 50 % of the total assets of which consists of one or more buildings, shares or units, The profit from the donation; (29/122009/1741)

(11) a performance based on a long-term savings agreement; (29/122009/1741)

(12) a pension income or any other activity derived from a voluntary individual pension insurance taken from another State, in so far as the contributions of the insurance are deducted in Finnish taxation; (17/02/219)

(13) In the case of shares in the exchange of shares, which would have been taxable income, if it had not been subject to the taxation of economic income, (360/1968) Article 52f (2), in situations referred to in paragraphs 3 and 4 of that Article. (17/02/219)

ARTICLE 11
Living in Finland

A person is considered to be resident in Finland if he/she has an actual residence and home, or if he is continuously staying here for more than six months, in which case the temporary absence does not prevent him from continuing to stay. However, the Finnish citizen is considered to be resident in Finland, even if he does not stay here for more than six months, until three years after the end of the year in which he has left the country, unless he/she shows that he or she has left the country. Have had no essential links with Finland in the tax year. Unless otherwise displayed, the Finnish citizen shall not be regarded as resident in Finland after that period.

Finland is also considered a resident

(1) a Finnish national who is a member of staff seconded to the Finnish Foreign Service who is in service with the State of Finland;

2) Finnish national of the Finnish Federation of Foreign Trade Unions, a Finnish citizen working abroad, who, immediately prior to the work contract on this work, has resided in Finland.

If a Finnish citizen serving in the United Nations, its special organisation, the International Atomic Energy Agency or international development cooperation, immediately prior to that service, is Resides in Finland, according to the provisions of paragraph 1, who is deemed to be resident in Finland if he does not show that he has had no essential links with Finland in the tax year. Under the conditions laid down in this paragraph, a Finnish national resident in Finland shall be regarded as resident in Finland for the purpose of a permanent resident of a Finnish State other than that provided for in paragraph 2.

ARTICLE 12
Tax on persons employed in diplomatic and international organisations

In the case of a diplomatic or other comparable representation in Finland, the United Nations, its specialised agency or the International Atomic Energy Agency shall be served by a diplomatic or equivalent representative in Finland, Or any other relevant international organisation or body appointed by the Ministry of Finance on a proposal from the Ministry of Foreign Affairs for a limited period of time for the purposes of assimilation to the abovementioned organisations, Members of their families or private servants are, if they are not Finnish citizens, obliged to pay tax only:

(1) the result of the property in question;

(2) the result of their livelihood here;

(3) on the basis of the Finnish Housing Company or other share company's shares, or the membership of a housing cooperative or other cooperative society, the rental income of the Board of Directors;

(4) on the basis of an activity other than that provided for in this paragraph, the pay and pension income.

In Finland, a taxable person who is not a Finnish citizen is not liable to pay tax in Finland for his salary or reward obtained from work carried out in Finland for a meeting between the Member States.

ARTICLE 13
Taxable person working on a Finnish vessel

In Finland, a person on board a water or aircraft carrier who, under the provisions of this law, cannot be considered to be resident in Finland is obliged to pay tax only on board or on behalf of the employer, on behalf of the vessel, on behalf of The result of the work they have received, whether directly or indirectly, on the basis of this work, as well as the result that they have received. A Finnish vessel shall be treated on the same footing as a foreign vessel controlled by or otherwise controlled by a Finnish employer, with only a limited number of crew members or without any crew accompanying them.

CHAPTER 2

Some general provisions on taxable persons

Article 13a (18.12.1995-1549)
Fixed office

At a fixed establishment Means a place where there is a special place of business for the permanent exercise of the industry or where special arrangements have been made, such as a place where the management of the movement, branch, office, industry, plant, workshop Or store or any other permanent purchase or place of sale. The establishment of a fixed establishment shall also include an existing mine or other finding, a stone quarry, a peat bog, a place of fire or other comparable properties, or of a property belonging to the commercial activities of flammable or flammable properties. For the sale of these buildings and construction works, a place where there is a significant number of contracts, and also in connection with the operation of liner shipping, including the place of service of the movement, or any other permanent place of business serving transport.

ARTICLE 14
Separate taxation of spouses

The spouses are taxed on the basis of their income in the form of national and municipal taxes.

Where spouses are engaged in business or agriculture (business partners) , the share of the income earned by the taxable income referred to in Article 30 shall be distributed among the spouses in proportion to their contributions. In this case, the stakes are equally high if no other explanation is provided.

The share of the capital income of the entrepreneurial income to be distributed among the spouses is divided between the spouses on the basis of their share of the net worth of their activity. In this case, the share of the spouses shall be considered as high, unless otherwise specified.

The taxation of income derived from forestry by the spouses shall be subject to the provisions relating to the tax grouping.

§ 15
Taxation of the tax group and its shareholder

The tax group is not a separate taxable person. However, the tax group is determined to have a clean agricultural income or a loss of clean income and a clean income or a loss of a clean income. (22/12/2010)

The abovementioned clean or loss-making income for the tax group shall be distributed to the shareholders on the basis of the shares in the group's pure income or loss-making income.

The agricultural income of the tax group's shareholders shall be calculated by deducting from his share of the pure result of the agricultural activity or from a loss-making pure result in his interest in the Group's agricultural interest.

ARTICLE 16
Taxation of the business group and its shareholder

The business group is not a separate taxable person. However, the group is confirmed by the performance of the business activity, which is divided after the loss of losses in the previous tax years, to be taxed as shareholders' income according to the shares which they have for the group. The loss of a business activity shall be deducted from the results of the business activity of the group for the following tax years.

If, in addition to the business income, the business group has agricultural income and other income, the group shall be individually determined by the agricultural result and the income of the other activity tax year after deduction of losses of the previous tax years. The income of the shareholders in the interest of the members of the group. The loss of agriculture will be deducted from the agricultural results of the group's subsequent years and the loss of other activities.

For the purposes of calculating the income of the business group and the income of the agricultural sector, the dividends received by the group are included in the grouping's income. In the case of dividends distributed by the members of the band, it shall be deducted from the dividend result included in the dividend result of the tax on the taxation of the capital of the shareholder Article 6a (6) (a) Or the income tax law of the farm (543/1967) According to the provisions of paragraph 14, it is duty-free. If the income component is not sufficient to make a deduction, a deduction shall be made for the share of the same income from the same income from the same economic group of the same business group in the next 10 tax years as the income accrues. (30.7.2004)

For the purposes of calculating the other income of the business group, no account shall be taken of the grouping's dividends. The dividends are to be taxed as shareholders' income according to the shares they have for the group. Osinko is included in the shareholder's income in accordance with the provisions of the Income Tax Act. (30.7.2004)

Article 16a (16,1994/1223)
Taxation of the foreign group, the European Economic Interest Grouping and their shareholders

The partner of the foreign group in Finland has a stake in the profit, agricultural performance and other activities of the group's business. These taxes are taxed as income after deduction of shares in the shares of the group's business, agriculture and other activities in previous tax years. The share of the shares in the losses shall be deducted from the shares of the participating Member States, as provided for in Part V, for the performance of the economic activity of the following tax years, the outcome of the agricultural activity and the income of other activities.

The income of the European Economic Interest Grouping shall be distributed as taxable by the Group's shareholders, as provided for in this Act. The contribution of the European Economic Interest Grouping to the loss of the grouping shall be deducted from the contribution of the shareholder.

§ 17
Taxation of the estate and its shareholder

In the course of the fiscal year, the death of a dead person is taxed on the death of both the deceased and the estate. In that case, the estate of the deceased shall be subject to the provisions of this Act which were applicable to the deceased.

The estate is taxed as a separate taxable person. However, the deceased person's estate shall be taxed as a separate taxable person for the year following the year of death, followed by a group.

As a taxable income for the shareholder of the estate, the revenue of his estate shall not be regarded as taxable income.

The estate of death is domestic if the time of his death had to be considered as living in Finland under this law. However, the estate of the person referred to in Article 12 is not domestic.

ARTICLE 18
Taxation of the mutual benefit and its share

The common benefit referred to in Article 5 shall be taxed as a separate taxable person.

A share of the benefit of the partnership shall not be regarded as a taxable income for the benefit of the share of the benefit.

The municipality shall pay tax to the municipality according to the income tax rate referred to in Article 124 (3). (22/05/2015)

L to 16/2015 (3) will enter into force on 1 January 2016. The previous wording reads:

The municipality shall pay tax to the municipality and to the congregation according to the income tax rate referred to in Article 124 (3).

§ 19
Tax status of bankruptcy

The bankruptcy chamber is not a separate taxable person and is not subject to any change in the tax status of the taxpayer. However, the part of the tax due to the bankruptcy of the estate is to be borne by the estate.

CHAPTER 3

Entire or part-exempt entities

§ 20
Income tax-free entities

The tax payable on the basis of income is free:

1) Suomen Pankki, General radio Oy, Nordic Investment Bank, Nordic Project Export Fund, Nordic Development Fund, Finnvera Corporation, Finnvera Oyj, Industrial Cooperation Fund Oy, Finland's independence commemorative fund, Financial Stability Fund and Law on credit institutions (10/2014) Of the old Deposit Insurance Fund; (30.12.2014/1404)

L to 1404/2014 Paragraph 1 entered into force on 1 January 2015. The previous wording reads:

1) The Bank of Finland, General radio Oy, Nordic Investment Bank, Nordic Project Export Fund, Nordic Development Fund, Nordic Environmental Financial Corporation, Finnvera Plc, Industrial Cooperation Fund Oy, Finland's independence party fund and A State guarantee fund; (29.12.2009)

2) National pension institution, municipal pension fund, sickness and funeral fund, investment fund, staff fund, fund, unemployment fund, unemployment fund, central bank, unemployment funds, unemployment funds, unemployment funds As well as the training fund referred to in Article 116 (a) and the sports fund's revenue from the activities mentioned therein; (5.3.1999/229)

(3) a limited liability company established in the municipality for the purchase, ownership and rental of dwellings on its territory, which fulfils the conditions set out in paragraph 2.

The limited liability company referred to in paragraph 1 (3) shall be exempt from income on the basis of income if all its shares have been owned by the municipality since the establishment and the company did not share or share a dividend. The tax exemption also requires that the company does not engage in activities other than those mentioned in paragraph 1 (3), and not only the shares of the housing limited company which are entitled to the management of the dwellings and the buildings reserved exclusively for residential purposes. Own resources other than those necessary for its activities. In the case of dwellings, the company must comply with the criteria for the selection of residents.

ARTICLE 21
Partly exempt entities

On the basis of the income tax payable to the municipality according to the income tax rate referred to in Article 124 (3):

(1) the State and its institutions;

2) Monetary Automatic Association and Oy Veikkaus Ab, other than in the lotteries (552/1992) And entertainment law (164/1995) And music machines intended for the keeping of music machines;

(3) the municipality, the municipality, the province, and the pension institution, the pension fund or the pension fund, or any other pension institution, foundation or fund which receives a grant from society.

(22/05/2015)

L to 16/2015 Paragraph 1 shall enter into force on 1 January 2016. The previous wording reads:

On the basis of the income tax payable to the municipality and to the congregation, according to the income tax rate referred to in Article 124 (3):

(1) the State and its institutions; (29.12.1994/14)

2) Monetary Automatic Association and Oy Veikkaus Ab, other than in the lotteries (552/92) And the law on driving vending machines (246/76) And music machines intended for the keeping of music machines;

(3) the municipality, the municipality, the province, and the pension institution, the pension fund or the pension fund, or any other pension institution, foundation or fund which receives a grant from society.

The Evangelical Lutheran Church, the Orthodox Church and the rest of the religious community and their churches, as well as the pension institution, the pension fund and the pension fund established for their servants, shall pay the municipal tax to Article 124 (3). The income tax rate referred to in the article. (22/05/2015)

L to 16/2015 (2) shall enter into force on 1 January 2016. The previous wording reads:

The Evangelical Lutheran Church, the Orthodox Church and the other religious community and their churches, as well as the pension fund, the pension fund and the pension fund set up for the purposes of their service, The proportion of the municipality's share of the corporation tax rate corresponding to the corporation tax. (30.12.1999, P.

The State and its institutions pay tax only for the income generated by their holdings and other properties comparable to those of other properties which are not used for general purposes, as well as The income of industrial and other movements. However, the State is not liable for a taxable income which it receives mainly from a commercial or production plant, shipping, air or car traffic, railways, canals, ports or postal services in order to meet the needs of the State institutions. Telecommunications and radio stations. The Ministry of Finance determines how the State's revenue-raising activities are divided into tax units.

The municipality, the municipality and the municipality, the Evangelical Lutheran Church and the Orthodox Church, and their church and other religious communities, are taxable persons, within the meaning of paragraphs 1 and 2, solely for the purposes of economic activity and non-profit, Income generated by a property or a part of a property used for a general or general interest purpose. The municipality is not liable for the income generated by the economic activity carried out on its territory or from the income generated by the property situated on its territory.

Paragraph 5 has been repealed by L 29.12.1994/1465 .

The income generated by the real estate is also considered to be the capital income of forestry.

L for driving vending machines 426/1976 Has been repealed by Entertainment TL 164/1995 . See. On the tax exemption for the Åland Islands in the Åland Islands ARTICLE 66 OF THE 1144/1991 .

§ 21a (22/05/2015)
University tax liability

University Law (558/2009) The university is a taxable person only for the economic performance he has received. In addition, the university is a taxable person from the income generated by a property or a part of a property used for non-general purposes to the municipality according to the income tax rate referred to in Article 124 (3) of this Act. As far as the tax liability of the university is concerned, including the revenue generated by the funds referred to in Article 75 (1) of the University Act, the University of Helsinki.

L to 16/2015 Amended Article 21a shall enter into force on 1 January 2016. The previous wording reads:

§ 21a (29.12.2009)
University tax liability

University Law (558/2009) The university is a taxable person only for the economic performance he has received. In addition, the university is a taxable person from the income generated by a property or a part of the property used for non-general purposes to the municipality and to the congregation according to the income tax rate referred to in Article 124 (3) of this Act. As far as the tax liability of the university is concerned, including the revenue generated by the funds referred to in Article 75 (1) of the University Act, the University of Helsinki.

Article 21b (12/12,2014/1090)
Taxpayers of professional higher education companies

The amk law (932/2014), Article 5 Is a taxable person who is a taxable person only for the purposes of his business. In addition, the professional university is a taxable person for the purpose of producing a property or a part of a property used for a non-general purpose to the municipality and to the congregation according to the income tax rate referred to in Article 124 (3) of this Act.

L to 1090/2014 Article 21b enters into force on 1 January 2015.

§ 22
General useful community

The Community is of general interest if:

(1) it acts exclusively and directly in favour of the general public in a material, spiritual, social or social sense;

(2) its activities are not confined to restricted persons;

(3) it does not confer an economic advantage on the participant in the form of a dividend, a profit share or a reasonable higher salary or other compensation.

The Community may include, inter alia, the Centre for Agriculture, Agriculture and Rural Development, the Labour Market Organisation, the Labour Market Organisation, Youth or Sport, a hobby based on voluntary civic participation, and A voluntary association, a party registered in a party register, a member of a party, a member of the party, a member of the association, a parallel or an association, and another entity whose main purpose is to influence state affairs or to Activities or support for scientific or artistic activities. The general public can also be held in general elections in order to support a portfolio of assets. (24.4.2009/275)

ARTICLE 23
Tax liability of the general public

The non-profit-making entity referred to in Article 22 is a taxable person. In addition, it is a taxable person from the income generated by a property or a part of a real estate used for purposes other than general or public interest, according to the rate of income tax referred to in Article 124 (3). (22/05/2015)

L to 16/2015 Paragraph 1 shall enter into force on 1 January 2016. The previous wording reads:

The non-profit-making entity referred to in Article 22 is a taxable person. In addition, it is a taxable person from the income generated by a property or a part of a real estate used for purposes other than general or general interest to the municipality and to the congregation according to the income tax rate referred to in Article 124 (3).

The exemption from income tax of general interest groups engaged in social activities is regulated separately.

An economic income of a Community interest shall not be regarded as:

(1) in order to finance its activities in order to finance its activities in the event of lotteries, sellers, sports competitions, recreational and other entertainment, collection and other comparable activities, and not in the event of such events; Income from the provision, sale and other income derived from such activities;

(2) income derived from publications from the Member States and other Community activities immediately;

(3) income derived from the collection of assets, marks, cards, cards, or other commodities in the form of sales of goods;

(4) in hospitals, in institutions with disabilities, in penalties or at work, in nursing homes, in nursing homes, in disabled care establishments or in other maintenance establishments and maintenance facilities, on the sale of products derived from care, crafts or teaching; Or income from services rendered for such purposes;

5) income from the marketing of bingo.

The income generated by the real estate is also considered to be the capital income of forestry.

CHAPTER 4

Enterprise Arrangements

§ 24
Changes in action

The group shall not be regarded as liquidation or cessation of activity, occupation, occupation, agriculture or forestry operator in so far as the assets and liabilities related to the operation of the mode of operation in the past The same values in the following cases:

(1) the business or self-employed or the agricultural or forestry operator shall establish this activity in order to continue the open company to which he becomes a company man or commandites company to which he or she becomes a liability company or a limited liability company, The shares he means;

(2) the economic activity carried out by the estate, or the agricultural or forestry sector, to continue the establishment of an open company or a commandites company, to which at least one of the shareholders of the estate becomes an open company's company man or a commandites company; As a company man, or a limited liability company whose shares represent one or more shareholders of the estate;

(3) the existence of an open company or a commandiite company, to which at least one of the group's shareholders becomes an open company, or a liability of a limited partnership company, to continue the activities of a group of undertakings engaged in a business or forestry or forestry group; As a company man, or a limited liability company whose shares represent one or more members of the group;

(4) the company of an open company or the company of a limited company of a limited partnership shall take forward the activities of an open company or a commandites company in the form of a private movement, profession or agriculture or forestry undertaking;

(5) the open company is converted into a commandiite company or a limited company, or a limited partnership company into an open company or a limited company, and by law in the commandites company; (999/88) As intended; and

6) in other cases comparable to those mentioned above.

After the change in the mode of operation referred to above, the expenditure on the transfer of the transferred operations shall be reduced in the same way as they would have been deducted without any change in the mode of operation. For the tax year in which the change in the mode of operation has taken place, the share company shall deduct from the acquisition of the transferred assets and other long-acting expenditure, at most, the amounts corresponding to the maximum depreciation of the tax year. As a result of the reduction in the amount of the transferred activity, the amount of depreciation to be eligible for the tax year. The performance reserve is included in the taxable income of the movement or profession or group of persons in the tax year in which the change in the mode of action has taken place, as laid down in Article 46a of the Law on the taxation of business income. (20.12.1996/1126)

In the case of transfer-related assets, the ownership of the assets shall be calculated from the yield of the assets before the change in the mode of operation.

In the cases referred to in paragraph 1 (2) and (5), the previous share of the taxable person acquired in the modification of the mode of operation shall be deemed to correspond to the shares or other equity of the new company where the taxable person has acquired his share before the A transformation within the company or the estate of the estate. In the case of converting the cooperative into a share company or an economic association for the purposes of paragraph (1) (6), the share of the shares of the new limited liability company or the shares of the new cooperative shall be deemed to be acquired Where the taxable person has acquired his or her share before the cooperative or economic association. (30.12.1998/1170)

Where the activities of a natural person, estate or group are transferred to a limited liability company or an open company or a limited partnership, the limited liability company shall be converted into a limited liability company within the meaning of this Article. The tax year of the preceding taxable person or group shall be deemed to have expired on the trade register of the limited company. (20.12.1996/1126)

The provisions set out in paragraphs 1 to 3 shall also apply where a savings bank is to continue to operate a savings bank (1502/2001) , a savings bank company or a cooperative bank to continue to operate in accordance with the law on cooperative banks and other cooperative credit institutions (1504/2001) , the share company. (28.12.2001/1515)

L cooperative banks and other cooperative credit institutions 1504/2001 Has been repealed by L in respect of cooperative banks and other cooperative credit institutions 423/2013 .

ARTICLE 25
Transfer of property from another source of income

The acquisition of the assets transferred by the taxable person from another source of revenue shall be deemed to be a portion of the contract, without removing part of the taxable amount, or higher in the second source of income, as a taxable amount.

§ 26 (20.12.1996/1126)
Investment in group and private mobilisation

In the case of a shareholder, property or rights in the group shall be regarded as a transfer of property or right to a transfer of property at the time of the investment. The same amount shall be deemed to be the acquisition of property or entitlement.

At the time of the group's participation in the band, the property, the building, the structure, the security or the right shall be deemed to be the supply price of a likely transfer of property or law. The disposals of other assets, services or benefits from the group shall be deemed to be the original acquisition cost or the lower likely delivery price. In the case of a single shareholder, the amount of the contract shall be deemed to be the amount of the contract for the group's tax.

§ 27 (20.12.1996/1126)
Compression

The transfer of assets to be distributed in the taxable amount of the Community shall be considered as the amount corresponding to the probable supply price. The taxable amount for the wind-up open company and the Commandiite company shall be regarded as the supply of assets, benefits and rights corresponding to the amount to be disclosed under Article 26 (2) of the private service.

ARTICLE 28 (12,12,2005/1136)
Merger and distribution

The merger between the Communities and the groupings shall apply mutatis mutandis, as provided for in Articles 52, 52a, 5b and 552 of the Law on the Taxation of Economic Activities, and the division of the Communities as provided for in Articles 52, 52 (c) and 52 h of that Law.

PART III

INCOME TAX AND DEDUCTIONS FROM INCOME

CHAPTER 1

General provisions

§ 29
Income concept and income groups

Taxable income Are, within the limits set out below, the income received by the taxable person in cash or in cash. The taxable person shall have the right to deduct from his income the expenditure incurred in obtaining or maintaining them. (natural deductions) .

The income of a natural person and of the estate shall be divided into two categories of income, including income from capital and income. The provisions on the calculation of capital income shall apply mutatis mutandis to the non-economic and agricultural income of the Community and the Community.

ARTICLE 30
Calculation of taxable income

The taxable income of a natural person and of the estate shall be calculated separately. The result of business and agriculture shall be calculated separately and taken into account after deduction of losses in previous years. As a shared income For the purposes of calculating the taxable person's income and capital income as set out below.

Pure capital income Is calculated by deducting the natural deductions from the capital. Capital income tax year Is calculated by deducting interest from pure capital and the loss of the income ratio referred to in Article 59. Tax on capital income Is calculated by deducting from previous years the loss of capital income from the capital income of the tax year.

Clean income income Is calculated by deducting the natural deductions from earned income. Earned income tax year in the fiscal year Is calculated by deducting the deductions from the pure paid income in the case of State taxation; and Income tax year of municipal taxation Deducting deductions from a clean paid income in municipal taxes. Duty income tax on State taxation And Taxable income of municipal taxation Is calculated by deducting the income from the income tax year of the tax year tax year and the result of the tax year of the tax year of the municipal tax year.

The taxable income of the Community and of the co-profit sector, the taxable income of agriculture and the taxable income of other activities shall be calculated separately by deducting the losses of the same species from the previous tax years. The taxable income of the non-Community or non-profit-making entity is the sum of the taxable income mentioned above.

ARTICLE 31
Specific provisions for natural deductions

Expenditure resulting from the acquisition of revenue shall be as follows:

(1) pay and other benefits paid to persons who have worked in the taxable person's income;

(2) the remuneration paid to its shareholders by the grouping, the collective benefit and the estate of the estate in its acquisition of income;

(3) maintenance of maintenance under Article 5 of the Maintenance Act and the pensions of their families and their relatives who have worked as a taxable person;

(4) the acquisition of professional literature, research and scientific literature, scientific work and other expenditure resulting from scientific work and the pursuit of artistic activities, if they have not been carried out within the meaning of Article 82 (1) (1); Scholarship or grant;

(5) the reasonable cost directly incurred by the State with regard to the management of the entrusting of confidence and the loss of confidence of the meeting fees paid for the meetings of the municipal authority; (22.12.2005/1088)

6. Contributions from social partners and unemployment cash contributions;

(7) compulsory contributions paid to the pension institution of farmers, accident insurance premiums and group life insurance premiums in so far as they affect the income of the forestry sector or the income of the reindeer economy.

The deductibility of the remuneration paid to the family member who has worked for a taxable person shall be subject to the condition that the remuneration for the work does not exceed the amount that had to be paid to the person who was paid. The salary paid to a taxable person who has completed a taxable person and a taxable person up to 14 years of age is not deductible at all.

The taxable person shall have the right to deduct the property tax in so far as it relates to the acquisition of income.

For the purposes of calculating the pure income, deductible expenditure is not the expenditure arising from the acquisition of taxable income or the taxable income of the taxable person, including the rent of the dwelling and the expenditure incurred in the care of the children and the home. However, the expenditure resulting from the acquisition of dividends is deductible, notwithstanding the fact that the dividend income is exempt under Article 33a33d. (30.7.2004)

Compensation corresponding to the amount of dividends paid by the taxable person instead of a repurchase agreement, a loan agreement or any other contract, or two or more related agreements, On the basis of the contract for which the taxable person has been suspended or, for the time being, has transferred the right to a dividend ( Surrogate ), is not deductible to the extent that the dividend purchased by the taxable person is exempt from the taxable income. The surrogate shall be deemed to have been completed, even if it is not separately agreed. (30.7.2004)

The taxable person shall have the right to deduct the travel costs and reasonable accommodation costs incurred by the taxable person referred to in Article 71 in respect of the purchase of income as expenditure incurred in so far as the employer does not: Have not replaced them. In the case of a journey other than through public transport, the deduction shall be calculated according to the provisions of Article 93 (2). The restrictions on the deductibility of travel costs between the dwelling and the workplace shall apply to these journeys only to the extent of the need for a separate accommodation and secondary residence necessary for the location of secondary employment. Travel between the workplace. (30.12.1998/1170)

The taxable person shall have the right to deduct the travel costs incurred in the event of a two-year period referred to in Article 72a (2) in the event of a loss of income only if the taxable person has stayed overnight for the purposes of the In the case of temporary accommodation where necessary for the location of the job. However, travel expenses incurred by taxable persons for daily journeys are entitled to deduct in the manner provided for in Article 93. (29.12.2005)

The Law on Broadcasting (12/04/2012) Is not a deductible proportion of the person's general radio. (31.08.2012/2015)

CHAPTER 2

Tax secrecy of primary income

ARTICLE 32 (30.7.2004)
Capital income

The taxable income is, as set out below, the proceeds of the assets, the profit from the transfer of assets and any other income which the wealth can be attributed to. The main income is income from interest income, income from dividends, as provided for in Articles 33a-33d, rental income, profit share, income from life insurance, income from the forestry industry, income from the soil and the profit margin. Capital income is also the income share of the income of the enterprise, the share of the group's shareholders and the capital income of reindeer husbanded.

Interest income
§ 33
Tax secrecy of the interest

Interest and other equivalent rebates on the capital invested in it are taxable income. The same amount of interest shall also be deemed to be equivalent to the amount of interest received by the guarantor or other guarantor from the original debtor, which the guarantor or other beneficiary of the credit has deducted from the tax. The levying of a withholding tax on interest paid to the deposit and the bond issue is expressly provided for by the Law on the withholding of interest income (1341/1990) . (30.12.1998/1170)

Paragraph 2 has been repealed by L 23.12.1999/1218 .

The taxable income of a natural person shall not be remunerative for the maintenance of child support under the law on child maintenance (19/04/1975) Basis. (21/08/98)

Divine income (30.7.2004)
§ 33a (30.7.2004)
On the acquisition of a publicly traded company

85 % of the dividend received from a publicly traded company is capital income and 15 % is tax-free. (30.12.2013/1237)

L to 1237/2013 (1) entered into force on 1 January 2014. The previous wording reads:

70 % of the dividend received from a publicly traded company is capital income and 30 % of tax-free income.

A dividend obtained from a publicly traded company means a dividend acquired by a company whose shares are the subject of trading in the allocation of dividends:

1) trade in financial instruments (19/08/2012) Within the meaning of the regulated market;

(2) other regulated and controlled markets outside the European Economic Area; or

(3) trading within a multilateral trading facility provided for by the law on financial instruments, provided that the share is admitted to trading on the company's application or with the consent of the company.

(14.12.2012/774)

Company law derived from a publicly traded company (624/2006) chapter 13 The allocation of funds from the free equity fund referred to in paragraph 1 shall be considered as a dividend and shall be subject to the provisions of this Article. (30.12.2013/1237)

L to 1237/2013 Entered into force on 1 January 2014.

§ 33b (30.7.2004)
Other than the purchase of a company from a listed company

25 % of the dividends received from the company listed in the publicly quoted company are taxable capital income and 75 % of the tax-free income up to the amount corresponding to the valuation of assets in the Law on Taxation (192/2005) An annual income of 8 % calculated on the basis of the mathematical value of the share referred to in the tax year. In so far as the amount of such dividends received by the taxable person exceeds eur 150 000, 85 % of the dividends are capital income and 15 % of the tax-free income. (30.12.2013/1237)

L to 1237/2013 (1) entered into force on 1 January 2014. The previous wording reads:

As far as the purchase of a company quoted from a listed company is concerned, it is a duty free of charge up to the amount corresponding to the valuation of assets in the Law on Taxation (192/2005) The calculation of the annual yield of 9 % per annum for the mathematical value of the share tax. In so far as the amount of such dividends received by the taxable person exceeds eur 60 000, 70 % of the dividends are capital income and 30 % of the tax-free income. (12/01/1515)

For the excess of the annual income referred to in paragraph 1, 75 % of the dividend is paid and 25 % of the dividend is paid. (30.12.2013/1237)

L to 1237/2013 (2) entered into force on 1 January 2014. The previous wording reads:

In the case of exceeding the annual income referred to in paragraph 1, 70 % of the dividend is paid and 30 % of the tax free income.

Notwithstanding the rest of the law, in respect of the taxable amount of the dividend, if the dividend is allocated as a distribution key, the decision of the general meeting, the shareholders' contract, or any other contract, or any other contract, includes: The contribution of the person concerned. Osinko is the income of the person whose work is the question. (26.6.2009/469)

If a partner who is not a member of the labour force (395/1961) The value of the dwelling for the purposes of calculating the value referred to in paragraph 1 shall be deducted from the value of his shares for the purposes of calculating the annual income within the meaning of paragraph 1.

For the purposes of calculating the annual income referred to in paragraph 1, the shareholder of a limited liability company and his family members shall be deducted from the value of his shares for the calculation of the annual income referred to in paragraph 1, if the shareholder alone or jointly The members of their families account for at least 10 % of the shares of the company or have an equivalent share of the voting rights generated by all the shares of the company. The loan shall be deducted primarily from the value of the borrower's own shares and the value of the shares of the members of the family in relation to the share ownership.

For the purposes of Article 1 (1) of Chapter 13 of the Companies Act, the distribution of the funds provided for in Article 1 (1) of the Companies Act, as provided for in Chapter 13 (1) of the Companies Act, shall be considered as a dividend and shall apply, with the exceptions provided for in Article 45a, in this Article. Provides. (30.12.2013/1237)

L to 1237/2013 (6) entered into force on 1 January 2014.

Pension pension for employees. 295/1961 Has been repealed by L 395/2006 , see Employee's pension L ARTICLE 7 OF ARTICLE 7 . See the net assets of a non-publicly traded company L for the valuation of assets 1142/2005, ARTICLE 2 .

Article 33c (30.12.2013/1237)
On the part of the foreign community

Under Article 33a and Article 33b of the Act on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, the proportion of taxable income from the foreign Community is taxable income. The company referred to in Article 2 of Directive 2011 /96/EU, as amended by Council Directive 2013 /13/EU.

In the case of dividends received from the foreign entity referred to in paragraph 1, it shall be taxable income, as provided for in Articles 33a and 33b, where the entity is obliged, without the possibility of choice and exemption, to carry out the revenue from which the dividend has been allocated, At least 10 %, and:

(1) The Community shall have its seat in accordance with the tax legislation of the Member State of the European Economic Area, in that State and, in accordance with the Agreement on the avoidance of double taxation, not resident in the European Economic Area, State; or

(2) in the tax year between the State of residence of the Community and Finland, there shall be a double taxation agreement applicable to the dividend of the Community.

On the part of the foreign entity referred to in paragraphs 1 and 2, it is wholly taxable income.

For the purposes of calculating the annual income within the meaning of Article 33b (1) of the shares of the foreign Community, the provisions of the Law on the valuation of assets shall apply to the calculation of the mathematical value of the share tax year. In the absence of a study on the calculation of the mathematical value, the annual yield shall be calculated from the fair value of the share which it held at the end of the tax year preceding the allocation year of the dividend. The value of the assets is the likely transfer of assets.

L to 1237/2013 Article 33c entered into force on 1 January 2014. The previous wording reads:

Article 33c (30.7.2004)
On the part of the foreign community

In the case of dividends received from the outside Community, the taxable income shall be as provided for in Articles 33a and 33b, if:

(1) the Community is within the meaning of Article 2 of Council Directive 2011 /96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, as amended by Council Directive 2013 /13/EU The company; or (9.8.2013/5)

(2) in the tax year between the State of residence of the Community and Finland, there shall be a double taxation agreement applicable to the dividend of the Community.

(29.06.2012)

In the case of dividends received from the foreign entity referred to in paragraph 1, it is wholly taxable income.

The annual return referred to in Article 33b (1) of the shares of the foreign company shall be calculated from the fair value of the share held by the owner at the end of the tax year preceding the allocation of the dividend. The value of the assets is the likely transfer of assets. (22.12.2005/1143)

Article 33d (30.7.2004)
Other provisions on dividends

The Tax Procedure Act (1558/1995) Article 29 75 % of the covered dividend is income and 25 % of the tax-free income. However, if the purchased purchase was obtained from a foreign entity within the meaning of Article 33 (3) (3) of this Law, it is wholly taxable income. (30.12.2013/1237)

L to 1237/2013 (1) entered into force on 1 January 2014. The previous wording reads:

The Tax Procedure Act (1558/1995) Article 29 , 70 % of the dividend is paid and 30 % of the tax-free income.

Paragraph 2 has been repealed by L 30.12.2014/1399 Which entered into force on 1 January 2015. The previous wording reads:

As far as dividends are concerned, what is provided for in this Act shall apply accordingly to the cooperative capital, the investment ratio and the additional contribution to the interest rate and to the contribution of the national savings bank and the additional fund investment to the profit share; and And the interest rate on the guarantee capital paid by the mutual insurance company and the insurance undertaking. This revenue shall be 70 % of the taxable income for the natural person and the estate, in so far as the amount of the revenue referred to in this paragraph by the taxable person in the tax year exceeds eur 1 500. If the income received by the taxable person is the income of the economy or agriculture, the taxable amount shall be regarded as a personal income, the income of agriculture and the income of the economy in that order.

Instead, the sample shall be treated as a replacement.

Under this law, the share company, the cooperative, the savings bank and the mutual insurance company, in accordance with this law, should tax the distribution of funds derived from the free equity fund as taxable income in the form of taxes on income tax Articles 6a and 6c of the Act. In accordance with this law, the rest of the Community shall be taxed on the basis of which the funds received from the free equity fund are entirely taxable income. (30/04/2013)

L to 1399/2014 (4) entered into force on 1 January 2015. The previous wording reads:

Under this law, the shareholder, the cooperative, the savings bank and the mutual insurance company are taxed as taxable income as laid down in Article 6a of the Income Tax Act. Under this law, the other entity will be taxed in full taxable income.

Surplus and other assets from the cooperative (30/04/2013)

L to 1399/2014 Entered into force on 1 January 2015.

Article 33e (30/04/2013)
Surplus from the cooperative

The surplus obtained by the cooperative refers to the interest rate and other cooperative law of the cooperative Article 16 (1) of Chapter 16 The surplus allocated by the cooperative referred to in paragraph 1.

85 % of the surplus received from a publicly traded cooperative is tax-based capital income and 15 % of the tax-free income. The cooperative is publicly listed when its share or share is traded within the meaning of Article 33a (2) for the allocation of surpluses.

25 % of the surplus resulting from the share of the listed co-operative is taxable income and 75 % of the tax-free income up to eur 5 000, subject to the provisions of paragraph 4. In so far as the surplus amount received by the taxable person exceeds eur 5 000, 85 % of the surplus is taxable income and 15 % of the tax-free income. If the resulting surplus is the income of the economy or agriculture, a part of EUR 5 000 shall be deemed to be subject to personal income, agricultural income and business income in this order.

By way of derogation from paragraph 3, the percentage of the surplus of 75 % of the surplus resulting from the allocation of the surplus at the end of the preceding financial year at the end of the preceding financial year shall be 75 % of the taxable income and 25 %. The amount of the tax-free income in so far as the surplus resulting from this cooperative exceeds the amount corresponding to an annual income of 8 % of all the shares and shares of that cooperative for the financial year preceding the closure of the surplus At the end of the share capital subscribed by the cooperative.

Under this law, the shareholder, the cooperative, the savings bank and the mutual insurance company under this law are taxable income, as laid down in Article 6d of the Law on the taxation of business income. In accordance with this law, the other entity's tax surplus is wholly taxable income.

The provisions on the surplus of this law shall also apply to the equity of the domestic savings bank and to the additional fund investment to pay the profit share and the interest rate and the guarantee capital paid by the mutual insurance company and the insurance undertaking The heel.

The overstay shall be governed by Article 16 (3) and (4), Article 22 (1) (3), Article 31 (4) and (5), Article 32, Article 33b (3), Article 33d (1) and (3), Article 34a (6), and Articles 58 and 62.

L to 1399/2014 Article 33e entered into force on 1 January 2015.

Article 33f (30/04/2013)
Allocation of funds from the cooperative funds from the free equity fund

Article 1 (1) of Chapter 16 of the Cooperative Act, which has been distributed by the cooperative, is treated as a surplus from the equity fund and is subject to the provisions of Article 33e of this Act.

For the purposes of Article 45a, the distribution of funds from a non-listed cooperative fund shall be deemed to be a taxable donation under the conditions laid down in Article 45a and shall be calculated in accordance with Article 46a.

By way of derogation from the provisions of paragraphs 1 and 2, in the case of membership of a cooperative, the distribution of funds from the free equity fund, instead of reimbursement of the contribution, shall be deemed to be a taxable donation in so far as the performance corresponds to the The contribution. The yield shall be calculated in the manner provided for in Article 46a.

Under this law, the share company, the cooperative, the savings bank and the mutual insurance company, which is taxed in excess of the tax surplus, is taxable income derived from the taxable income, as defined in Article 6 (d) of the Law on the taxing of business income § provides. In accordance with this law, the other entity receives a surplus from the free equity fund taxed as a whole.

L to 1399/2014 Article 33f entered into force on 1 January 2015.

Article 33g (30/04/2013)
Surplus from a foreign cooperative

As regards the surplus and the distribution of funds, Articles 33e and 33f shall apply to the corresponding performance of an equivalent foreign cooperative if the cooperative fulfils the conditions referred to in Article 33c (1) and (2). The surplus from the rest of the foreign cooperative or the allocation of funds is entirely taxable income.

L to 1399/2014 Article 33g entered into force on 1 January 2015.

Private insurance benefits
§ 34 (18.7.2008/530)
Tax secrecy of insurance premiums based on personal insurance

The contribution received under the life insurance policy and the voluntary individual pension insurance referred to in Article 34a shall be taxable income derived from taxable income and other forms of personal insurance, as set out below: Provides.

In the case of life insurance, only an insurance contract with the insured and the beneficiary and which is covered by the Insurance Classes Act is considered as an insurance policy. (2006) For life insurance categories 1 to 3. However, pension insurance is not covered by life insurance. In addition to the amount of the savings, the life insurance is also considered as a refund of contributions or the amount obtained by the repurchase and a value read in favour of the policyholder in the course of the conversion of insurance to other forms of insurance ( Value of change ).

In the case of insurance based on life insurance, only the return on the insurance shall be taxable if:

(1) in the case of an insurance contract, the insurance contract is to be paid as a lump sum or a one-off or more short period shorter than the age of two years; and

(2) in the case of an insured person or a policyholder, a policyholder directly in the ascending or in descending knee of a policyholder, a policyholder, or a policyholder, in the course of an insurance contract, To a pecan, foster child, or a spouse of a spouse.

The return on life insurance is a capital income even when an insured person has been insured by an insured person who fulfils the conditions referred to in paragraph 3.

If the insurance contract contains several insurance policies, the premium will be distributed on the basis of actuarial criteria.

§ 34a (29/122009/1741)
Performants based on voluntary individual pension insurance and long-term savings agreement

The taxable income of a natural person is a pension based on voluntary individual pension insurance and other contributions, as well as the amount received on the basis of repurchase, as well as the amount referred to in Article 54d. On long-term savings law (19/03/2009) , the Council ( Long-term savings agreement ) Based on performance.

The pension or performance shall be read as the income of the beneficiary by 20 %, if:

(1) the beneficiary of the pension or performance is other than the insured person or the saver or their spouse; or

(2) the survivor's pension is equal to the one referred to in Article 34 (3) (2).

However, the increase referred to in paragraph 2 shall not be imposed in so far as it is shown that the fees have not been deducted in the Finnish tax.

The pre-paid pension is taxable income, as provided for in Article 81.

As a voluntary pension insurance, an old-age pension insurance and a survivor's pension and an invalidity pension insurance and an unemployment pension insurance scheme under which a pension is intended to be paid shall be voluntary. In repeated instalments per year or at shorter intervals, for the remaining life of the insured person or for a period of at least two years.

Amount of dividends received in accordance with the long-term savings agreement, the sum of dividends, interest income, capital gains and other revenue, minus expenditure on the assets invested, disposals and other losses Shall be considered as the income within the meaning of paragraph 1 as the result of the tax year in which the contract was obtained.

As a result of the death of the administrator or other assets, the savings shall be included in the taxable income of the estate or of the beneficiary as a taxable capital income for the day of death.

Article 34b (29/122009/1741)
Specific provisions on the taxation of performance under pension insurance and long-term savings contract

Where a pension based on an insurance pension or a long-term saving contract is paid in a shorter period than 10 years or less than in the period referred to in Article 54d (4), or if the pension or performance is paid in accordance with Article 54d (2) , the amount paid shall be counted as a capital income by 50 %. However, the interest rate shall not be fixed in so far as the taxable person shows that the fees have not been deducted in Finnish taxation. (14.12.2012/792)

By way of derogation from Article 54d (2) (1), if the retirement age in accordance with the pension law of the employee increases, the pension or performance may be paid as if the retirement age had not increased.

In the event of entitlement to a pension, performance or savings, or in breach of Article 54d (4) (2), the amount of the loan, as a loan, as a transfer price or otherwise received shall be 50 % of the income of the insured, savers or funds. -raised. - Yes. However, in the case of a pension or performance, the amount of the tax deducted earlier is deducted from the taxable amount, but not the increase.

The taxable person shall be deemed to have received a pension or a performance also if the savings are made in connection with the forecluse or otherwise used for his benefit.

A pension or performance shall not be deemed to be obtained if the policy holder or savers terminate the contract and concludes with the insurer or service provider referred to in Article 54d (9) of the new Article 54d. It is required that accumulated savings is transferred directly to the provider or insurer referred to above to the new contract.

The savings shall be deemed to have been transferred directly to the new service provider or to the insurer, as referred to in paragraph 5, even where the savings have been made in advance of the transfer, if the tax administration, after the The taxable person has submitted a statement that, in accordance with paragraph 6, the savings are not to be counted as taxable income, to return the amount withheld to the new service provider or to the insurer.

If the savings are transferred to a insurer or service provider other than the one referred to in paragraph 5 or the new contract does not meet the conditions laid down in Article 54d, the value of the moment of transfer of the savings assets shall be read by the policy holder or saver. A capital income of 50 % raised. However, in the case of a pension or benefit at a later date, the amount of the taxable amount shall be deducted from the amount previously read, but not by the increase.

Paragraph 7 shall apply mutatis mutandis where the savings are transferred to an insurance institution in another Member State of the European Economic Area, and it is obvious that the measure has been taken to avoid a tax on pensions. The same applies to the transfer of savings in another Member State to an insurance institution resident in a third Member State.

ARTICLE 35
Calculation of the proceeds of life insurance

The return on life insurance is calculated in such a way as to reduce the amount of the premiums paid out of the premium. For the purpose of calculating the income of the insurance, this amount shall be counted only in the amount of the savings life insurance covered by the insurance contract and the related death penalty payments. If the insured person is insured, the premiums are reduced by the amount of the insured person's salary.

§ 36 (29/122009/1741)
Tax-free insurance

There is no taxable income:

(1) an insurance undertaking payable as a result of the death of the insured person as a lump sum for the deceased or insured person referred to in Article 34 (3) (2), unless it has been obtained instead of taxable income;

(2) the insurance claim resulting from the injury or any other equivalent injury, unless it has been obtained instead of taxable income.

However, the insurance contribution based on the death row for pension insurance referred to in Article 34a shall be the beneficiary or, where the beneficiary is not assigned, the taxable income of the estate, up to the amount of the pension insurance.

Some enjoyment rights
ARTICLE 37
Charges and other pleasures

The taxable income is not for a fixed period or for a lifetime in connection with the transfer of a property. (accusation) , in so far as it is carried out as a housing benefit, as natural products or services. The blame for money is tax-based capital income.

The income generated by the entitlement to lifelong pleasure, pension or any other remaining lifetime or to any future benefit of a future benefit is subject to tax, either as capital income or as income, in accordance with the provisions of this Regulation.

Capital income share of business income
ARTICLE 38
Capital income share of distributable business income

The allocation of an enterprise within the meaning of Article 30 shall be considered as a capital income up to the amount corresponding to the net assets of 20 % calculated on the basis of the net assets at the end of the fiscal year preceding the tax year preceding the tax year preceding the fiscal year Return. However, the amount of the income earned by the taxable income of the taxable person before the end of the tax year to be delivered before the end of the tax year shall be deemed to be equal to 10 % of the annual income. If, in the tax year, the taxable person has commenced economic activity or agricultural activity, the capital income shall be calculated on the basis of net assets at the end of the fiscal year. However, the taxable amount to be distributed by taxable or self-employed persons before the end of the tax year to be delivered from the tax year shall, subject to paragraph 2, be regarded as a total income. (22/12/2010)

The distributive income shall be considered as net assets, irrespective of the amount of the capital income up to the amount corresponding to the assets of the agricultural assets owned by the taxable person and the real estate property and The transfer of securities. The release of immovable property and securities means the difference between the disposal price and the non-deleting part of the contract, in so far as it is not constituted by Article 43 of the Law on the Taxation of Business Income. Shall be subject to the re-supply reservation.

ARTICLE 39
Capital income share of the share of the tax group's share

The proportion of the natural person's and the estate's share of the pure result of the group's agricultural income minus the interest payments to the group's agricultural holdings and the loss of the agricultural income from the previous tax years of the group shall be considered as: A capital income up to the amount corresponding to the annual income of 20 % of the share of the equity of the shareholder. However, before the expiry of the tax on the tax year, the capital income share shall be considered to be equal to 10 % of the annual income. However, before the expiry of the tax on the tax year, the proportion of the taxable income of the tax group's agricultural income is considered to be wholly remunerated. (22/12/2010)

The share of the group's assets means that his contribution to the Group's agricultural assets at the end of the previous fiscal year was deducted from his debt to the group's agricultural holdings.

The share of the natural person and of the estate in the non-agricultural income of the tax group is considered to be a capital income. (22/12/2010)

ARTICLE 40
Capital income share of the share of the business of a business group

The proportion of the activity of a natural person and of the estate in the economic activity of the enterprise group shall be considered as capital income up to the amount corresponding to the share of the share capital of the group at the end of the fiscal year preceding the tax year preceding the tax year preceding the tax year An annual income of 20 % of the net assets. (30.7.2004)

If the economic group has agricultural income, the share of the group's agricultural income shall be considered as a capital income up to the amount corresponding to the share of the share of the group's agricultural income at the end of the fiscal year preceding the tax year preceding the tax year of the group. An annual income of 20 % of the net assets. (30.7.2004)

The tax-free part of the dividend referred to in Article 16 (3) related to the group's activities or agriculture shall be deducted from the share of the natural person and of the estate concerned from the share of the business or agriculture before the share of the capital income Calculation. (30.7.2004)

The share of the economic activity of the business group is considered to be a net asset, irrespective of the net assets, up to the amount corresponding to his contribution in Article 38 of the real estate and securities assets of the business assets. (2) of the surrender procedures referred to in paragraph 2.

The share of a natural and domestic estate in the non-economic performance of the business group and the income of agriculture are considered as capital income.

ARTICLE 41
Calculation of net assets

For the purpose of calculating the share of capital income in accordance with Articles 38 to 40, the net assets are calculated and assets and liabilities are valued in the manner laid down by the Law on the valuation of assets. (22.12.2005/1143)

Articles 2 to 3 have been repealed by L 22.12.2005/1143 .

If the assets of the group's business include an apartment which the shareholder has used in the tax year in the form of a dwelling of his or her family, the value of the dwelling shall be deducted from the share of the share in the group's assets for the purposes of calculating the capital contribution referred to in paragraph 1. (20.12.1996/1126)

The interest payable on the acquisition of the company's share of the company's share of the company's company and the limited company of the Commandiite company is deducted from his contribution to the business of the business group.

In the calculation of the capital income ratio, according to Articles 38 to 40, the net assets referred to in paragraph 1 shall be increased by 30 % in the 12 months preceding the end of the tax year preceding the end of the fiscal year, or Wages and salaries. (20.12.1996/1126)

ARTICLE 42 (30.7.2004)

§ 42 has been repealed by L 30.7.2004/716 .

Income from forestry and reindeer economy
ARTICLE 43
Capital income from forestry

The taxable amount of capital income is the first payment for consideration in the form of an increase in the right to search for a taxable person in his own forest ( Vertical trade ) The income of the income derived from the product sold or produced from the quantities of timber produced or manufactured, such as support, columns, fibre wood or hsectors, as well as the income share of the income derived from the application. The share of the income earned by the acquisition of procurement shall be considered as a contribution to the sale of wood less than the value of the contract. The income of forestry is also income from non-run-down forestry, such as income from logging, stocks, other forest energy aid, ornamental fittings, roadside sticks, Christmas trees or similar donations. The foregoing paragraph shall also apply to the revenue from the sale of wood obtained from the supply of property on the basis of the right to search for property. (22 DECEMBER 2005/1155)

The capital income of forestry is also considered to be an insurance contribution or other remuneration in the forest, as well as the value or the fair value of the timber transferred to the private economy or transferred to another source. The income from forestry is also included in forestry subsidies and subsidies. Non-remunerating free of charge shall be deemed to be a taxable person for his own use as a taxable person for his own use. (22 DECEMBER 2005/1155)

The value of timber used for the construction or repair of buildings or structures other than the residence or otherwise of personal use shall not be considered taxable income. In addition, the taxable income is not the value of the timber exported for heating or other consumption by the taxable person.

Article 43b (30.12.2008/1085)
Partial tax exemption for the sale of wood

By way of derogation from Article 43 (1) and Article 43a does not apply to the revenue from the sale of wood, the sale of wood in the forest of a natural person, estate, taxation group and common forest shall be subject to the capital income of forestry, as follows:

(1) for wood sales, based on trade concluded between 1 April 2008 and 31 December 2009, the taxable capital income of 50 % of the trade price obtained from 1 April 2008 to 31 December 2010; During;

(2) for timber sales based on trade concluded between 1 April 2008 and 31 December 2009, the taxable capital income shall be equal to 75 % of the trade price obtained from 1 January 2011 until 31 December 2011. During; and

(3) for wood sales, based on trade concluded between 1 January 2010 and 31 December 2010, the taxable capital income shall be equal to 75 % of the trade price obtained from 1 January 2010 to 31 December 2011. During.

In the case of taxation, 50 % of the costs resulting from the purchase of wood referred to in paragraph 1 (1) and 75 % of the expenditure referred to in paragraphs 2 and 3 shall be deductible.

The expenditure referred to in paragraph 2 shall be regarded as:

(1) expenditure resulting from logging and harvesting; and

(2) the cost of travel between the dwelling and the target on the sale of wood.

ARTICLE 44
Income from reindeer economy and calculation

Income from reindeer herding is the value of the work carried out in favour of reindeer husbanding.

Income from reindeer husbandry is considered to be the pure profit that the reindeer economy is estimated at the time of the reindeer husbandry run by the previous reindeer, the year older per reindeer, taking into account the usual The cost of the reindeer herder. This return shall be determined on the basis of the yield criteria for each year's taxation.

If the revenue from the reindeer economy has been reduced considerably more than in the case of the damage suffered by the reindeer, this reasonable amount shall be taken into account in the assessment of income.

The State Council, after consulting the Tax Administration, shall adopt the rate of return referred to in paragraph 2 before 10 December each year. Before 31 October, the Association shall submit to the Council of Ministers a proposal for a profit-making basis for reindeer husbane. (11.06.2010/504)

Extradition gains
ARTICLE 45
Tax secrecy of the surrender profit

The profit from the transfer of property shall be the taxable income as provided for in this Chapter.

The surrender shall not be regarded as a share company law (734/1978) in Chapter 5, Article 1 The exchange of such a convertible bond with the company's shares rather than the use of the option of subscription to the option of the option. In the case of a transfer of such a share, the ownership period shall be calculated on the basis of a penalty for the issue of the exchange of securities or shares. (17/02/219)

The profit and loss account shall be treated as a result of a thermic agreement traded on a regulated market within the meaning of the law on trade in financial instruments. However, the minimum amount to be deducted from the supply price referred to in Article 46 (1) shall not be deducted in the calculation of the profit. (14.12.2012/774)

The transfer shall not include the transfer of the shares held by the limited liability company. (30.12.2008/1078)

The profit in the share exchange referred to in Article 52f (1) of the Law on the taxation of business income shall not be regarded as taxable revenue or loss as a taxable income, subject to Article 52 (h) of that law. The purchase price of the shares received shall be deemed to be the part of the acquisition which is to be excluded from the taxation of the transferred shares. In so far as money is received in exchange, the exchange of shares shall be regarded as a taxable supply. In addition, the provisions of Article 52f (3) and (4) of that Law are complied with. (17/02/219)

Sharehold company 734/1978 Has been repealed by L 624/2006 , see Sharehold company 624/2006 Chapter 9 And Chapter 12 1. See: L taxing of business income 360/1968 Article 52 f 1 and 2. And Article 52 h.

§ 45a (30.12.2013/1237)
Taxation of the distribution of funds as donation

For the purposes of Article 1 (1) of Chapter 13 of the Companies Act, the allocation of funds from a free equity fund within the meaning of Article 1 (1) of Chapter 13 of the Companies Act shall be regarded as a taxable donation in so far as the taxable person is returned to the company Capital investment if:

(1) for the purposes of the allocation of funds, a maximum period of 10 years has elapsed; and

(2) the taxable person submits a reliable report on the fulfilment of the conditions referred to in this Article.

L to 1237/2013 Article 45a entered into force on 1 January 2014.

ARTICLE 46
Calculation of the yield profit

The amount of profit from the supply of property shall be calculated in such a way as to reduce the amount of the cost of the acquisition minus the total amount of the expenditure which was not eliminated and the amount of the expenditure. However, the amount to be deducted from the supply of other taxable persons other than the Community or an open company or the Commandiite company shall be reduced by at least 20 % and, where the transferred assets have been a donor for at least 10 years, at least: 40 % of the supply price. (30.7.2004)

If the transferred assets are obtained in the purchase, the ownership time and the cost are calculated on the basis of the pre-purchase yield. (30.12.1993/15)

Where an open company or a commandites company extradite assets which a company has invested in the company when it is established or later, or a company man or a former company man gives up the property he has taken from the company, within the meaning of Article The ownership period shall be calculated from the date on which the assets are placed in the company or taken from the company, unless the question is of a change in the mode of action referred to in Article 24.

For the purpose of calculating the amount of profit resulting from the transfer of an open company and the limited partnership, the amount of the profit shall be increased by the amount in which the private credits of the company man have exceeded his or her annual profits and investments in the company The total amount.

If, during the administrative period of the taxable person, the property has been affected by the damage he has received, the compensation shall be increased from the year of delivery and the preceding five years, in so far as the compensation has not been used for destruction or The renewal or renewal of damaged property or added to the income of the forestry industry.

In calculating the amount of the profit from the transfer of the vehicle, no account shall be taken of the reimbursement of travel costs paid by the employer.

If the taxable person is to dispose of the forest from which he has been subject to the taxation of income from the pure income of the forestry industry, the supply price shall be added to the supply price for the sale of the timber and of the property to be surrendered separately from the supply of The collection value of the payment entitlement for a taxable person, but not more than the year of supply and the preceding five years, and only for the period from which his income has been subject to the taxation of the clean income of the forestry sector; The same years as the same years as the clean The importer.

For the purpose of calculating the amount of the profit in which the forest is disposed, the amount of the forest reduction made pursuant to Article 55 shall be added, but not more than the amount corresponding to 60 % of the cost of the supply of the wood to be surrendered. (30.12.2008/1085)

If the shares surrendered have been obtained in the share exchange referred to in Article 52 (f) (1) of the Law on the taxation of business, the ownership of the shares shall be calculated on the basis of the pre-exchange yield. In the circumstances referred to in paragraphs 3 and 4 of this Article, the amount of the transfer price provided for in paragraph 1 of this Article shall also be taken into account in calculating the amount of the time taken by the person after the exchange of shares The shares received for consideration until the date of transfer of the person to a State situated in a State other than the European Economic Area or to be transferred in a State situated in the European Economic Area in the form of a contribution to the exchange of shares in exchange for the exchange of Shares. (17/02/219)

Article 46a (30.12.2013/1237)
Calculation of the profit in the warning system

For the purpose of calculating the profit, the distribution of the assets referred to in Article 45a shall be deducted from the writedown of the sub-share, but not more than the amount of funds to be distributed. If an unending acquisition of a share is less than the distribution of the assets to be delivered, the amount of the undeleted procurement shall be deducted.

The amount deducted in the calculation of the yield profit shall be deducted from the non-scheduled procurement of the share.

L to 1237/2013 Article 46a entered into force on 1 January 2014.

§ 47
Specific provisions for the calculation of the acquisition of property

The cost of acquiring assets is also included in the purchase price of assets as a taxable person. For the purchase of assets received, the tax value used for inheritance and gift tax purposes shall be considered. However, the cost shall be calculated on the basis of the award of the donor's purchase if the recipient of the gift is to give up the property before the donation has been made one year. (30.7.2004)

Paragraph 2 has been repealed by L 30.12.2008/1085 .

The acquisition of shares or units previously owned by the taxable person shall not be taken into account for the purposes of calculating the cost of the option of option, option, convertible or subscription. The cost of the acquisition of the share or share previously owned by the taxable person, and the cost of the acquisition of the share or share thereof, shall be divided into the acquisition of a share or share previously owned and marked on the basis of it. If the Fund and the new marking have been carried out simultaneously, the aggregate acquisition cost of the previously owned share and the share of the shares acquired on that basis shall be distributed as the acquisition cost of all these shares. (30.7.2004)

Contributions to a value-share system of a particular asset, fund shares/units and units of the UCITS shall be deemed to have been transferred unless the taxable person does not show otherwise in the order in which they have been obtained. When determining the order of the property, the property shall be deemed to have been obtained at the same time as it is calculated on the basis of the tax on the proceeds of the transfer. (7.12.2007/1141)

Where the property has been disposed of at a price below the fair value in such a way that the question is of a gift-free trade within the meaning of Article 18 (3) of the Law on inheritance and gift tax, the supply shall be distributed on the basis of the price paid and the fair value for consideration. And a part free of charge. The portion of the acquisition cost shall be regarded as a part of the cost of the acquisition of the assets. (30.7.2004)

ARTICLE 48
Duty-free profit

The profit from the transfer of property shall not constitute taxable income if the taxable person gives up

(1) for at least two years, the shares or other shares or other equity or parts of a building owned by a dwelling which he owns for a period of at least two years prior to the transfer of a building or part of a building which he owns, Or his family's permanent residence (surrender of your own dwelling) ;

(2) the normal home movable property which was used by his or her family or his family, in so far as the total revenue from the supply of such property in the tax year amounts to a maximum of eur 5 000; (26.10.2001)

(3) the agricultural or forestry immovable property, the participation of an open company or the limited partnership, or shares or units of a Community which entitles it to a shareholding of at least 10 % in that company; And the beneficiary, either individually or in combination with his or her spouse, or his or her sister, brother, stepsister or stepbrother, and where the assets have been in total more than 10 years of the taxable person or of his or her The person holding the person from whom he received it without consideration; (22/12/2010)

(4) fixed assets for the State or for the State Enterprise in the Nature Conservation Act; (1096/1996) Of a nature conservation area. (22/12/2010)

For the purpose of calculating the transfer of own dwelling, the building shall also be treated as the place of construction of the building, in so far as it is not more than 10 000 square metres, or in the area covered by the formula, not exceeding the formula or construction site. If less than half of the apartment or building used as a dwelling has been a permanent residence for the taxable person or his family, only the corresponding part of the tax is deemed to be free of charge. Where more than one taxable person has jointly owned the shares or shares referred to above, or the building referred to above, it shall be applicable to each of the profits or to its share, as has been said in this section.

The provisions on the surrender of own dwellings are also applicable in the Act on Housing Housing (650/90) And of the right to residence. The period of validity of the contract of residence shall be treated as such. In the case of relinquishing the property acquired in the purchase of an own dwelling, the ownership time required for the exemption of the sale of a dwelling is calculated on the basis of the pre-purchase yield and the period of residence where the taxable person has started to use the flat as a permanent resident. To his apartment. (29.12.1994/14)

In the Nature Conservation Act (1096/1996) The profit from the immovable property referred to as a protected area is not taxable income in so far as the property is replaced by another property. The acquisition period of the fixed assets received in exchange shall be calculated from the acquisition time of the transferred assets. (22/02/1218)

Where the provision of paragraph 1 (3) has been applied to the supply and if the same property continues to be released by the transferee before the end of the five-year period, it shall be deducted from the award of the contract or Article 46 (1) Of the amount to be deducted from the supply price provided for in Article 49 and Article 49, the amount of the taxable profit which, under paragraph 1 (3), has not been regarded as taxable income of his or her husband. (30.12.2010/1410)

The proceeds of a natural or deceased person's estate shall not constitute a taxable income if the aggregate supply price of the transferred assets does not exceed eur 1 000. For the purposes of this provision, no account shall be taken of the supply of assets from which the profit obtained is the tax exemption provided for by the law, and not the amount of the normal domestic or other assets intended for personal use Donations. (22.12.2005/1128)

The provisions of paragraph 1 (3) on the supply of agricultural immovable property shall apply mutatis mutandis to CAP, which is responsible for the transfer of agricultural land to the same supplier of agricultural land, The donation. (15.7.2005)

Article 48a (12/04/1246)
Fixed-term tax exemption for the property of the municipality

The profit from the transfer of property shall not be taxable income if the natural person or the estate of the estate supplies the property to the municipality on 1 October 2013 or no later than 31 December 2014.

L to 1246/2013 Article 48a is provisionally in force from 1 January 2014 to 31 December 2014.

ARTICLE 49
Partly tax-free profit

For the purposes of calculating the taxable amount of a taxable person other than a Community or an open company or a Commandites company, the taxable amount shall be reduced by at least 80 % of the supply price if: (30.12.1993/15)

(1) immovable property, a building in another country, or their permanent right of use, which the taxable person has not acquired, apparently for speculative purposes, has been surrendered in accordance with the (603/77) Or any other comparable procedure;

(2) the property has been voluntarily disposed of for a purpose to which the recipient has the right to claim property such as the one in question or to have its permanent access to it by that procedure;

(3) on a voluntary basis, the taxable person has voluntarily handed over a property or a permanent right of use to the owner of a power plant benefiting from the measures referred to in Article 3 (1) of the Directive. Redemption rights;

(4) the fixed assets are handed over to the State, the province, the municipality or the municipality.

The concession referred to in paragraph 1 shall not apply to the transfer of property to the State Enterprise for purposes other than nature conservation, the use of the armed forces, research purposes or other similar social purposes. (30.7.2004)

§ 50
Extradition balance

The loss resulting from the transfer of property shall be deducted from the profit generated by the transfer of assets in the tax year and in the reference year, as in the case of profit, and shall not be taken into account for the purpose of determining the capital income deficit. (30.12.2010/1410)

A loss-making allowance shall not be regarded as deductible from the transfer of an apartment from which the profit from which the profit was obtained pursuant to Article 48 would not be tax-free, nor the normal domestic or other equivalent The loss caused by the transfer of assets. Furthermore, in the event of a loss of supply as referred to in Article 48 (6), where the total acquisition cost of the assets to be taken into account in the tax year is not more than 1, it shall not be regarded as deductible. 000 euros. (22.12.2005/1128)

The donor status shall also be treated as:

(1) the lapsing of a derivative contract or the loss resulting from it trading on a regulated market within the meaning of the Law on trade in financial instruments;

(2) the loss of the value of a security which, due to bankruptcy or other comparable reasons, is deemed to be final.

(14.12.2012/774)
Other capital income
ARTICLE 51 (12/04/1246)
Family and inheritance law

The taxable income is not granted under marital law, as a matchbox or as a front part of the undivided hive, as an inheritance, In Chapter 8 of the In the form of a grant or compensation, a will or a gift obtained as a gift.

L to 1246/2013 Article 51 entered into force on 1 January 2014. The previous wording reads:

ARTICLE 51
Family and inheritance law

There is no taxable income under the exceptions provided for in Article 86, in the form of marital or as part of an undivided hive, as an inheritance, In Chapter 8 of the In the form of a grant or compensation, a will or a gift obtained as a gift.

ARTICLE 52
Some allowances based on intangible rights

The compensation received by the taxable person for a patent, a copyright or other comparable right shall be subject to the income of the taxable person if the entitlement has been acquired through succession or wills, or obtained in return for consideration and otherwise.

ARTICLE 53
Some tax-free capital income

There is no taxable income:

(1) the advantage acquired by a taxable person for his own or his family's need for an apartment which he or she has had at his disposal as a shareholder or member of a residential or real estate entity, or as a member, who has had access to a lower remuneration;

(2) the benefit to the housing or real estate entity by its shareholders or members of the apartments to which they are entitled under the statutes or the statutes of the cooperative;

(3) the right of residence for the owner of the residence of the home court, as provided for by the Law on Housing (650/90) For the purposes of the establishment of the right of residence;

(4) The share of the bank's share of the surplus received by the Nordic Investment Bank;

(5) the share of the company's profits by the Member State of the Nordic environment financial company;

(6) interest-rate subsidies received from the State, the municipality or any other public entity; (29.12.1994/14)

(7) a financing law for sustainable forestry (1940/2007) The benefit derived therefrom;

(8) the sum of exchange rate profits for a natural or non-profit-making activity up to a maximum of EUR 500 per year; (30/04/2013)

L to 1399/2014 The amended paragraph 8 entered into force on 1 January 2015. The previous wording reads:

(8) the sum of exchange rate profits for a natural or non-profit-making activity up to a maximum of EUR 500 per year. (26.10.2001)

(9) on the basis of membership of a natural person, as a result of membership, the benefit of a reduction in the cost of living, consisting of the purchase price at a lower price, which does not undercut the cost of producing goods or services to the cooperative; (30/04/2013)

L to 1399/2014 Paragraph 9 entered into force on 1 January 2015.

(10) The return of the surplus of the natural person to its purchases in relation to its purchases, in so far as the return of the surplus has become part of the proceeds of the recipient's subsistence expenditure. (30/04/2013)

L to 1399/2014 Paragraph 10 entered into force on 1 January 2015.

Article 53a (26.6.1998/475)
Stock loan

The taxable income of a natural person shall be the amount outstanding at the end of the tax year from the amount of the taxable income received by the public limited liability company at the end of the tax year, if the taxable person, his family members or, together, they own, directly or indirectly, at least 10 Of the company's shares or have an equivalent share of the voting rights generated by all the shares of the company.

CHAPTER 3

Reductions in primary income

ARTICLE 54
Income acquisition expenditure

The taxable person shall have the right to deduct from the capital income the costs arising from the acquisition or retention of the capital.

The taxable person may also deduct the costs incurred in the management and maintenance of securities, valuations and other similar assets, in so far as they exceed the amount of eur 50 in the tax year. It shall be deemed to be responsible for the management and maintenance of the comprehensive asset, including in so far as the property or income generated by it is not taxable. (24.6.2004)

§ 54a (30.12.1993/15)
Marketed market credit

The taxable person shall have the right to deduct from his capital income as a source of income, including the amount of Market credit . Marketed market credit refers to the interest accruing on the interest accrued or paid in connection with the release of the bond, the interest accrued from the date on which the bond was transferred and the interest accrued from the date of the transfer.

Article 54b (24.2.1995/227)
Course-loss

The taxable person shall have the right to deduct from his capital income a course loss as a result of the income earned by the foreign currency. The class loss resulting from the withholding tax referred to in the Act on withholding tax on interest income is not deductible.

Article 54c (26.6.1998/475)
Repayment of the shareholder loan

The taxable person shall have the right to deduct the amount of his income from his capital income from his capital income from the shareholder loan to be repaid on the basis of Article 53a, if the payment has been made no later than the fifth year after the year of the loan.

Article 54d (29/122009/1741)
Fees for voluntary individual pension insurance and long-term savings agreement

The taxable person shall have the right to deduct the contributions of his own pension and long-term savings contract as referred to in Article 34a to a total of eur 5 000 per year. However, the maximum amount of the deductible amount is eur 2 500 if the taxable person's employer has paid contributions from the voluntary individual pension scheme he has paid to the taxable person. Payments may be deducted at the earliest from the tax year during which the insured person or the funds are eligible for 18 years, and no later than the year in which the pension or other service has started to pay. The right of deduction shall apply to the insurance which has been taken by the taxable person or his spouse, in which the taxable person is insured, as well as the long-term savings contract concluded by the taxable person or his spouse, and where the taxable person is The assets referred to in the law on long-term savings.

For the purposes of deductibility, according to the contract:

(1) the payment of an oldage pension to an insured person or a long-term saving contract shall be paid to the person entitled to the funds, at the earliest, after having acquired the employee's pension scheme; (185/2006) The age of entitlement to a deferred old-age pension;

(2) the insurance cannot be repurchased and the saving amount referred to in paragraph 1 shall not be brought before the date referred to in paragraph 1, on grounds related to the circumstances under which the other assets are insured, or in accordance with the conditions laid down in the long-term On the basis of unemployment or permanent invalidity or partial incapacity, death or divorce of a spouse.

(14.12.2012/792)

The contributions of a lump sum pension insurance are not deductible.

In addition, it shall be subject to the agreement that:

(1) in situations other than those referred to in Article 2 (2), the pension or other payment shall be made in repeated instalments each year or, in a shorter period, during the lifetime of the beneficiary or of the beneficiary, or at least 10 years thereafter, That each year it shall not exceed the amount of the remaining savings that may be obtained by dividing the remaining amount of savings by the number of remaining years of payment; however, during the calendar year, a pension or other performance may be , irrespective of the amount of savings, costs up to eur 2 000;

(2) the contractual right shall not be transferred or pledged.

Paragraph 5 has been repealed by L 14.12.2012/792 .

The fees referred to in paragraph 1 may also include contributions to the death penalty payment in respect of pension insurance, in so far as the death reserve does not exceed the saving of pension insurance.

In addition, it shall be subject to the obligation of the insurance institution, the depository, the management company or the investment firm under the agreement referred to in paragraph 1 to provide the tax administration with the necessary tax administration Information in a manner determined by the tax administration.

Paragraph 1, which provides for an insurance claim by the employer, shall apply mutatis mutandis to the insurance taken by an open company to his company, a limited partnership company and a limited liability company to a shareholder who is not According to Article 7 of the Employers' Pensions Act, that law is considered to be a working relationship.

The contributions of the voluntary pension insurance shall be deductible only if the insurance is taken from an insurance institution residing or working in a Member State belonging to the European Economic Area. The payments of the long-term savings agreement shall be deductible only if the contract is concluded with a resident or resident service provider in Finland. Except for a person who has been a taxable person in Finland for a period of five years prior to the change in Finland, the contributions paid by a person moving from abroad to Finland are, however, deductible under paragraphs 1 to 8. For the fiscal year and three of the following years, if the payments are based on a declaration taken at least one year before the person moved to Finland.

ARTICLE 55
Forest reduction

The natural person, the estate of the estate and the tax grouping, together with the common benefit, shall have the right to make a forestry deduction from the income of the forestry holdings received from the real estate in question before the reductions referred to in Article 56. To do.

The amount of the reduction shall not exceed 60 % of the amount of the capital income of the forestry-related forestry industry in the fiscal year eligible for a forestry deduction. Amount of forest deductions made by taxable persons in the tax year and in previous tax years, minus the amount added to the taxable profit of the forest under Article 46 (8) shall not exceed 60 % of the tax year of the taxable person The sum of the sum of the total cost of the purchase of forests eligible for a forestry reduction. (30.12.2008/1085)

The acquisition cost of the forest shall be regarded as the contribution of the forest to the acquisition of the property. If the property rights of the property are still transferred free of charge, the taxable person shall have the same right to deduct from the same entitlement as the previous owner. If the free of charge is transferred to a portion of the property owned by the donor, the amount of the right to deduct shall be equal to the proportion of the cost of the harvesting of the forest covered by the harvest, The total cost of procurement. (30.12.2008/1085)

The forestry reduction shall be made at the request of the taxable person and shall be required to provide an explanation of its conditions. For the tax year, the reduction shall be at least eur 1 500. (26.10.2001)

ARTICLE 56
Other deductions from the capital income of forestry

Expenditure on the capital income of forestry is included in the other:

(1) the wages paid to persons employed in forestry, the pensions of their families and their dependents, as well as the pension, sickness insurance, invalidity and other entitlements of workers and their families; Insurance and other charges for the organisation of such rights, payments made from the compulsory pension insurance of the taxable person and his/her family, the accident insurance law of farmers (1026/80) On the basis of the payments made and the pension scheme of the farmers (19,16) For group life insurance and the remuneration of the family member of the taxable person and other benefits within the limits indicated in Article 31;

(2) expenditure resulting from fertilisation, preparation of reform areas, forest cultivation, nurseries, carcinoma and fertilisation;

(3) expenditure on the construction and maintenance of forest roads, the drainage of forests and the purchase and running costs of machinery and equipment related to forestry, machinery, breaks and other buildings, as well as other buildings;

(4) forest management fees, forest insurance premiums, forest protection expenditure and delivery charges for forestry associations and forestry boards; and

(5) expenditure on research and development on forestry planning and management and forestry.

The taxable person shall not deduct expenditure in so far as he has received a tax-free grant or other compensation. If the deduction is accepted, the allowance shall be included in the grant or compensation.

Pension scheme for agricultural entrepreneurs 467/1969 Has been repealed with effect from the entry into force of the Pensions Act by L 1281/2006 , see Farmer's pension L 1280/2006 .

ARTICLE 57 (11.06.2010/504)
Donation allowance

The Community shall, by way of a more detailed regulation of the Government, be able to reduce its revenue:

(1) at least eur 850 and a financial contribution of up to eur 250 000 made for the purpose of preserving the cultural tradition of science, art or Finnish cultural heritage for a country belonging to the European Economic Area, or The university or higher education institution which receives public funding in the economic territory, or the university fund in connection with them;

(2) a minimum of eur 850 and a financial contribution of up to eur 50 000 made for the purpose of preserving the cultural heritage of the European Economic Area designated by the tax administration for the purpose of preserving science, art or Finnish cultural heritage; The association, the foundation, or any of the above mentioned funds, the purpose of which is to support science or art, or to preserve the Finnish cultural tradition.

The entity designated by the tax administration referred to in paragraph 1 (2) shall provide the tax administration with information annually on the deductible donations received, the givers and the purpose for which the donation has been used. The annual activity report, profit and loss account and balance sheet shall also be submitted to the tax administration. The tax administration shall provide more detailed provisions on the way in which the information is provided and on the date.

The decision to appoint a tax administration as referred to in paragraph 1 (2) shall be governed by Article 71e of the Law on Tax Procedure. (21.12.2015)

ARTICLE 58
Interest payments

The taxable person shall have the right to deduct from its capital income the interest on its debts if the debt relates to the acquisition of taxable income, which is also regarded as dividends, notwithstanding the fact that the dividend income is exempt under Article 33a33d. ( Revenue-raising debt ). (12/04/1246)

L to 1246/2013 (1) shall enter into force on 1 January 2015. The previous wording reads:

The taxable person shall have the right to deduct from its capital income the interest on its debts if the debt:

1) is the credits guaranteed by the government of the State or of the Province of Åland, or the credits guaranteed or granted by a public body belonging to the system of study aid in the second European Economic Area ( Study debt );

(2) apply to the acquisition of taxable income, which is also considered to be dividend, notwithstanding the fact that the dividend income is exempt under Articles 33a-33d ( Revenue-raising debt ).

(12/01/1515)

In addition to the provisions of paragraph 1, the taxable person shall have the right to deduct 50 % of his income from the interest of his debts if the debt concerns the acquisition or renovation of a permanent residence of the taxable person or his family ( Housing debt ). (12/122014/1086)

L to 10/06/2014 (2) shall enter into force on 1 January 2015. The previous wording reads:

In addition to the provisions of paragraph 1, the taxable person shall be entitled to deduct from his capital income 70 % of the interest of his debts if the debt concerns the acquisition or renovation of a permanent residence of the taxable person or his family ( Housing debt ). (12/04/1246)

L to 1246/2013 (2) shall enter into force on 1 January 2015. The previous wording reads:

In addition to the provisions of paragraph 1, the taxable person shall have the right to deduct 75 % of his income from the interest of his debts if the debt concerns the acquisition or renovation of a permanent residence of the taxable person or his family ( Housing debt ). (12/01/1515)

The interest paid before the time for which it has been calculated is deductible only to the extent that it relates to the tax year and to the following year.

The taxable person shall not be entitled to deduct interest paid

(1) State resources in the form of grants for the purposes of study grants or military assistance; (1.12.1995/1333)

2. The loan granted pursuant to Article 7 (1) (1) to (4) of the Araval Act or the loan granted pursuant to Article 6 (1) (5) or (6) of the Housing Production Act of 1 January 1991.

Furthermore, the taxable person shall not have the right to deduct interest on:

(1) the interest income referred to in the Act on the withholding tax on interest income or on the sale of a bond in accordance with that law;

2) voluntary individual pension insurance or long-term savings agreement.

When reducing interest rates, the interest rates other than those referred to in Article 131 (3) and (4) shall be reduced first.

The interest on the part of the liability used for the acquisition of the company's stake in the acquisition of the company's share of the company of an open company and the limited company of the Commandiite company shall be deducted from his contribution to the economic performance of the business group before calculating the capital income in the manner prescribed in Article 40. (30.7.2004)

The taxable income referred to in paragraph 1 (3) shall not be considered as taxable income for the shareholder loan authorised under Article 53a. (26.6.1998/475)

Article 58a (30.12.1998/1170)
Reduction of the interest rate on the guarantee liability

The guarantor or other security provider shall have the right to deduct the interest on the debt or debt it has made on the basis of his/her commitment, which has accrued since the debtor has been declared insolvent. However, these interest rates are only deductible if the original debtor had the right to reduce them to economic activity or to the agricultural interest.

If, on the basis of its responsibility, the original debtor has paid the guarantor or the other guarantor, he shall be entitled, in accordance with the provisions on interest, to deduct the interest corresponding to the interest rate included in it.

Article 58b (12/122014/1086)
Reduction of the interest rate on housing debt as tax years 2015-2017

By way of derogation from Article 58 (2), the taxable person shall have the right to deduct from his capital income 65 % of the mortgage interest rate in the tax year 2015, 60 % in the tax year 2016 and 55 % in the tax year 2017.

L to 10/06/2014 Article 58b is provisionally in force from 1 January 2015 to 31 December 2017.

Article 58b (12/01/1515)
Reduction of the interest rate on the mortgage debt in 2012 and 2013

By way of derogation from Article 58 (2), the taxable person shall have the right to deduct from his capital income 85 % of the interest of the dwelling debt in the tax year 2012 and 80 % for the tax year 2013.

L to 1515/2011 Article 58b was provisionally maintained from 1 January 2012 to 31 December 2013.

ARTICLE 59
Loss of revenue from capital income

At the request of the taxable person before the end of the tax year to be delivered from the tax year, the loss of the tax year of the economy and of the agricultural tax year and the loss of the agricultural income of the share of the tax group may be reduced in whole or in part Income from the capital of a natural or deceased person. Losses are deducted from the capital income before interest, but after the acquisition or retention of income.

The loss of business or agriculture by the spouses shall be deducted from capital income only if the two spouses so require. The loss shall be deducted from the capital income of the spouses in accordance with the criteria referred to in Article 14 (2).

The share of the tax group's share of the negative result of any other activity of the group shall be deducted from his capital income.

ARTICLE 60
Deficit and loss of capital income

Where the sum of the losses incurred by a natural or natural person or of deductible income, interest payments and capital gains under Article 59 is higher than the sum of the taxable capital income, the difference shall be: Capital income account deficit, on the basis of which the taxable person is entitled to tax the deficit credit referred to in Articles 131 to 134.

For the purpose of calculating the deficit compensation, account shall be taken of the deficit in the amount of the deficit, loss and interest accrued from the deficit in the order in which they are deducted in accordance with Article 58 (6) and Article 59. In so far as the deficit has not been taken into account as a deduction from the tax, it is fixed as a loss of capital income, which is deducted from the capital income received by the taxable person in subsequent years, as provided for in Article 118.

The fees referred to in Article 54d shall be deducted from the capital income following the reductions referred to in paragraph 1. Where the total amount of deductions exceeds the sum of the capital income of taxable persons, the taxable person shall be entitled to make a special deficit credit referred to in Articles 131a and 132 to 134. Payments shall not be based on a loss of capital income. (29/122009/1741)

CHAPTER 4

Income tax of income

ARTICLE 61
Entry income

Income income is income other than capital income as referred to in Chapter 2.

The taxable income is the income derived from the rest of the employment relationship, the equivalent income, the pension and the benefit or compensation received instead of such income.

Paragraph 3 has been repealed by L 22.12.2005/1155 .

§ 61a (12/11/1027)
Delay increase

Legal pension, accident insurance law (608/1948) , patient-injury law (185/1986) Or road insurance law (279/1959) The increase to be paid as a result of a delay in the form of compensation or of the statutory social benefit, the pension fund or the voluntary additional benefit of the insurance institution shall be regarded as income in the form of income other than the income to which it relates. The increase to be paid due to the delay in the tax exemption mentioned above is tax-free.

Accident insurance L 608/1948 Has been repealed by L 42/2015 From 1 January 2016, see Industrial accident and occupational disease 42/2015 .

§ 62 (30.7.2004)
Income from business income and dividends

The amount of the income shall be the share of the company and the share of the share of the group's share, which is not provided for in Article 38-41 as a capital income, and whether or not I bought and covered the amount as provided for in Article 33b-33d.

ARTICLE 63
Contract value

The taxable income shall be the value of the work for which the taxable person or his spouse, the taxable person at the home of the taxable person who before the tax year has been completed for 14 years, and the shareholder of the estate or the tax group, or the members of his family in the tax year, Made or transporting timber in connection with the purchase of a farm in the forest or other comparable sales; (procurement) .

The contract shall be assessed as money for the amount of work to be paid to the person who is paid.

However, the value of the contract shall be regarded as taxable income only to the extent that the amount of wood manufactured or transported by the persons referred to above exceeds 125 cubic metres.

The taxable amount of the contract shall be divided into the earned income of the persons referred to in paragraph 1 in relation to those contributions.

Article 63a (19/121997/1263)
Aid for private care for children

Law on support for the care of children and private care (19/08/1996) The allowance paid for the treatment, care allowance and treatment paid by the municipality's child is paid by the parent or other parent. However, the income is not the income of the parent or other parent of the child, but the income of the care provider if the care allowance, the treatment supplement and the supplement paid by the municipality are paid to the producer.

Article 63b (28.1.2005/40)
Pension aid

Law on pension support for certain long-term unemployed persons (2006) Shall be subject to the provisions of the pension scheme.

Some gainful income related to employment or working income
ARTICLE 64
Nature advantage

The benefit in kind provided by the employer is taxable income and is assessed at fair value. The calculation of the fair value of the benefits in kind shall be determined annually by the tax administration. (11.06.2010/504)

The personal transport of up to eur 300 per person employed by the employer for the journey between the dwelling and the workplace is exempt from tax. In addition, the ticket shall be exempt from tax from eur 750 to eur 3 400. (12/122014/1086)

L to 10/06/2014 (2) shall enter into force on 1 January 2015. The previous wording reads:

The personal transport of up to eur 300 per person employed by the employer for the journey between the dwelling and the workplace is exempt from tax. In addition, the ticket is tax-free from eur 600 to eur 3 400. (22/12/2010)

ARTICLE 65 (4.4.1996/227)
Income from the Staff Fund

80 % of the fund contribution from the Fund and 80 % of the surplus is taxable income. For the rest, income is exempt.

ARTICLE 66
Employment-based ipo

Income benefit is in the interest of an employment relationship with the right to subscribe to the Community's shares or shares at a lower price. The advantage is taxable in so far as the reduction in the price of the share or contribution is more than 10 % of the share or share price. If the advantage is not available to the majority of the staff, the reduction shall be taxable income.

The fair price of a quoted share or share is the average price calculated over the calendar month preceding the calendar month. If the average price of the calendar month following the first quotation of the share is below the price referred to above, the benefit of the tax and its value shall be calculated on the basis of the lower value.

The taxable income is also an advantage in the form of a contractual right to obtain or acquire a Community share or shares at a lower price in the form of a convertible loan, an option loan, a right of option, or any other such contract or On the undertaking (employee option) . The value of the advantage is considered to be the fair value of the share or part of the share at the time when the employment option is used, minus the share or share of the taxable person and the total amount of employment at the price paid. The advantage shall be deemed to be the result of the tax year in which the employment study is used. The employment option shall be deemed to be used when the taxable person receives or acquires the shares or shares to which it relates. The use of the employee option shall be treated as such. In this case, the value of the benefit is considered to be the transfer price of the employee option less the price paid by the transferor. An advantage derived from an employment option is considered to be the taxable income of the original beneficiary of the employee option, even if he has waived his right to continue to donate the employment option or otherwise waived the employment option. A body in the interest of his interests. These supplies are not considered to be used as an option for employment. (19,1997/584)

§ 67 (22/12/2010)
Working relationship

A taxable income shall be considered as interest in the interest of the interest on the basis of employment, in so far as the interest rate charged on the loan is lower than the reference rate where the interest rate on the loan is tied to the reference interest rate of the loan in general. If the interest rate on the loan is not linked to the reference rate, the taxable income shall be deemed to be the interest rate in so far as the annual interest rate on the loan is lower than the EUR 12-month euribor on the first day of the year.

ARTICLE 68 (20.8.2004)
Insurance contributions paid by the employer

The contributions paid by the employer to the employee's savings life insurance and voluntary individual pension insurance are taxable income of the insured person.

The contributions paid by the employer on the basis of Article 54d (2) (1), (4) (1) and (5) and (5) and (7) of the employee pension scheme paid by the employer shall be regarded as taxable income of the insured person. , however, only to the extent that they exceed eur 8 500 in the tax year. (29/122009/1741)

Where the taxable person has the insurance referred to in Article 2 (2), that ceiling shall be counted against the contributions paid by all employers.

What is provided for in this section of the insurance claim by the employer shall apply mutatis mutandis to the insurance taken by an open company to his company, a limited partnership company and a limited liability company to a shareholder who is not In accordance with Article 1d of the Pensions Act, an employed person is deemed to be employed in the application of that law.

Notwithstanding the provisions of paragraph 2, the taxable income shall be deemed to have been paid by the employer if the declaration was taken from a place other than that of an establishment in a State other than the European Economic Area From the insurance institution. With the exception of a person who has been resident in Finland in general, except for a person who has been a taxable person in Finland during the five years preceding the change in Finland, the taxable income shall not be in the year of removal and three of the following years: The contributions paid by the employer to the extent that the payments do not exceed EUR 8 500 if the payments are based on an insurance claim that was taken at least one year before the person moved to Finland.

ARTICLE 69
Conventional staff benefit

A taxable income shall not be considered, subject to the above provisions, to the normal and reasonable amount of the service provided by the entire staff or the employer who is retired by the employer:

(1) the benefit of the healthcare provided by the employer, with the exception of the remuneration paid to the employee by the employer for the health or sickness costs;

2) the employee discount on the production or marketing of goods or services by the employer;

(3) a gift or a minor gift obtained as a gift other than money or as a performance comparable to it;

(4) an advantage for recreational or recreational activities organised by the employer; (19/122008/946)

(5) the benefit of the joint transport by the employer on journeys between accommodation and work.

Furthermore, as a taxable income, it is not considered to be a normal and reasonable advantage in the sector in which the taxable person who is a pensioner who is employed by a carrier or a pensioner receives his/her employer's right to travel freely; or A discount ticket.

The taxable income does not arise from the treatment of a sick child on a temporary basis by the employer for the period during which the worker is entitled to a full pay benefit. A treatment period of up to four days shall be considered as a temporary condition for the same medical condition. (15/122000/1086)

In addition, the private use of a communication link with the worker for the purposes of the worker's employment does not arise. (24.6.2004)

The advantage referred to in paragraph 1 (4) shall also be considered to be an advantage of a maximum of EUR 400 per year from the employer's self-employed commercial or cultural activities. For the purposes of this article, cultural activities refer to a visit to a museum, theatre, opera, cinema, concert, art exhibition, or any other similar event or event in a different type of art. The cultural activities will also take place at the Science Centre and at the sporting event, as well as participation in a structured functional art course. The condition is that the advantage is only available to the worker. (19/122008/946)

ARTICLE 70
Benefits provided by a representative, a member of the State Council and a Member of the European Parliament (12/06/97)

The taxable income is not a reasonable allowance to be paid to cover the specific costs incurred and the increase in the cost of living expenses incurred by the representative of the Parliament.

The allowance referred to in paragraph 1 shall be considered to be reasonable in accordance with the law on the salary (38/1998) , the President and the Vice-Presidents, the communications fee and the reimbursement of the representative's expenses. (9.6.2000/530)

Taxable income is not an advantage for members of the People's Party or for the right of a member of the State Council to pay for free travel, nor to the housing benefit of the Prime Minister, together with its services. (12/06/97)

The taxable income is not a reasonable remuneration to be paid to cover the special costs and cost of living incurred by the Member of the European Parliament for the performance of the action. For the purposes of this paragraph, a reasonable compensation shall be paid to the Member of the European Parliament for the general allowance, the fixed travel allowance, the travel allowance, the subsistence allowance, the data link and the secretarial allowance or Other comparable compensation. (24.2.1995/227)

Travel expenses compensation
ARTICLE 71
Tax-free travel expenses

The taxable income does not constitute compensation for travel expenses, daily allowances, meals and accommodation expenses from the employer. In addition, taxable income shall not be the reimbursement of travel costs or reasonable accommodation costs for a journey which the worker carries out in the performance of his duties other than those referred to in Article 72 (1), Where a permanent establishment of an employer or of a Community interest in the same interests is considered to be situated in another locality or in a State other than that of the employee. (30.12.1998/1170)

In the sectors in which a particular place of employment is subject to a temporary change in the field of temporary employment, it is considered that travel expenses incurred in connection with travel between the dwelling and the special place of employment are considered to be of a daily nature Reimbursement of travel costs only if the taxable person does not have a real job. However, in the absence of an opportunity for an employer to work in a special place of work or in the immediate vicinity of the place of work, the daily residence and the special place of work between the place of employment Reimbursement of travel expenses, in addition to tax-free. The amount of the tax-free allowance is determined annually by the tax administration. (11.06.2010/504)

The reimbursement of travel expenses from the employer shall be treated as equivalent to the reimbursement of travel expenses from the public interest entity referred to in Article 22, for the benefit of the general public on its mission, even when: The taxable person is not employed in relation to the general interest entity or otherwise receives no remuneration for the work to which the journey relates. However, such reimbursement of travel expenses shall be exempt from duty:

(1) daily subsistence allowance for a maximum of 20 days per calendar year;

(2) accommodation allowance;

(3) the reimbursement of travel costs, which may also be carried out from the taxable person's place of residence, notwithstanding Article 72 (4); reimbursement of travel expenses for a journey other than that made by a public means of transport does not exceed 2 000 For the calendar year.

(12/04/1246)

L to 1246/2013 (3) entered into force on 1 January 2014. The previous wording reads:

The reimbursement of travel expenses from the employer shall be treated as equivalent to the reimbursement of travel expenses from the public interest entity referred to in Article 22, for the benefit of the general public on its mission, even when: The taxable person is not employed in relation to the general interest entity or otherwise receives no remuneration for the work to which the journey relates. However, such reimbursement of travel expenses shall be exempt from duty:

(1) daily subsistence allowance for a maximum of 20 days per calendar year;

(2) accommodation allowance;

(3) the reimbursement of travel costs, which may also be carried out from the taxable person's place of residence, notwithstanding Article 72 (3); reimbursement of travel expenses for a journey other than that made by a public means of transport does not exceed 2 000 For the calendar year.

(26.10.2001)
ARTICLE 72
Business trip

For the purpose of working distance, the taxable person temporarily carries out his duties in order to carry out his duties in a particular place of work.

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

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

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

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

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

(19/122008/946)

In the sectors where a particular place of employment is often forced to switch to a sector for the short term, it is also considered to be a working trip between an apartment and a special place of employment if the taxable person does not: Actual job.

The journey shall not be regarded as a journey between the taxable person's dwelling and the actual place of work and the duration of weekend and other similar journeys between the dwelling and the place of employment.

§ 72a (29.12.2005)
Temporary work at a special place of work

In the case of temporary employment within the meaning of Article 72, a special place of employment shall not exceed two years of work at the same place of employment.

However, working at a special place of employment shall not exceed three years of work at the same place of work, in the case of a permanent site of work limited to a limited period of time, The temporary work which will be completed at the place of employment when the work is completed. For a period exceeding two years, reimbursement of travel costs shall be exempt only if the taxable person is staying overnight in the temporary accommodation and working conditions necessary for the location of the place of employment, due to the location of the place of employment Shall be carried out at a place of work that is more than 100 km away from the residence of the taxable person and from the actual job. (19/122008/946)

If the period of employment fixed for the period laid down in paragraphs 1 or 2, as provided for in paragraphs 1 or 2, continues for a longer period of time for reasons which could not reasonably be required, the work shall be regarded as temporary work at the special place of employment until such time as The period of temporary work provided for in paragraphs 1 or 2 shall expire. (19/122008/946)

Deadlines shall be applied where a special place of employment has been the principal place of employment of the taxable person within the meaning of paragraphs 1 or 2. The calculation of the time limit shall start from the beginning if the taxable person's work at the same place of employment is interrupted continuously for a period of at least six months and the taxable person has worked at another place of employment during this period.

Article 72b (19/122008/946)
Actual workplace

The actual workplace is the place where the taxable person is permanently employed.

If, as a result of the mobility of the taxable person, there is no place in which he is permanently employed, the place where he applies for work is regarded as the place where he applies for work orders, to retain his/her employment, work equipment or working materials, or any other The place where the work is carried out.

The place of employment is not considered to be the place of work where the worker makes the work referred to in Article 72 (2).

ARTICLE 73 (11.06.2010/504)
Criteria and amount of tax-free compensation

The tax administration sets out in advance more detailed provisions on the basis and amounts of the reimbursement of tax-free travel expenses, after giving the Committee on the Environment, Public Health and Consumer Protection an opportunity to be heard. More detailed provisions will be laid down in the Council regulation.

The tax administration strengthens the free daily allowance and the amount of the allowance received from the employer on the basis of the calculation of the amount of travel costs calculated by the State labour market. In the case of domestic daily allowances, this sum will be reduced by 15 % in terms of the cost of living saved. The amount thus calculated shall be deducted from the total amount of travel costs, including when the amounts of the daily allowances are fixed. The tax administration, using the taxable amount of the tax paid by the taxable person, or by means of a means of transport by means of a means of transport, is based on the amount of the maximum amount of mileage calculated by the State labour market. For the purpose of fixing the amount of the kilometre-free allowance, the amount calculated by the State labour market shall be reduced by 5 %. (12/04/1246)

L to 1246/2013 (2) entered into force on 1 January 2014. The previous wording reads:

The tax administration strengthens the free daily allowance and the amount of the allowance received from the employer on the basis of the calculation of the amount of travel costs calculated by the State labour market. In the case of domestic daily allowances, this sum will be reduced by 15 % in terms of the cost of living saved. The amount thus calculated shall be deducted from the total amount of travel costs, including when the amounts of the daily allowances are fixed. The tax administration, using the taxable amount of the tax paid by the taxable person, or by means of a means of transport by means of a means of transport, is based on the amount of the maximum amount of mileage calculated by the State labour market. For the purpose of fixing the amount of the kilometre-free allowance, the amount calculated by the State labour market shall be reduced by 5 %. In so far as the mileage exceeds 15 000 km during the tax year, the tax administration set the tax free of 55 % of the maximum number of kilometres per kilometre calculated by the State labour market. (14.12.2012/787)

L to 787/2012 (2) entered into force on 1 January 2014. The previous wording reads:

The tax administration strengthens the free daily allowance and the amount of the allowance received from the employer on the basis of the calculation of the amount of travel costs calculated by the State labour market. In the case of domestic daily allowances, this sum will be reduced by 15 % in terms of the cost of living saved. The amount thus calculated shall be deducted from the total amount of travel costs, including when the amounts of the daily allowances are fixed. The tax administration, using the taxable amount of the tax paid by the taxable person, or by means of a means of transport by means of a means of transport, is based on the amount of the maximum amount of mileage calculated by the State labour market. For the purpose of fixing the amount of the kilometre-free allowance, the amount calculated by the State labour market shall be reduced by 5 %. (14.12.2012)

Article 2 (2) 788/2012 In its amended form from 1 January 2013 to 31 December 2013. The previous wording reads:

The tax administration strengthens the free daily allowance and the amount of the meal allowance from the employer on the basis of the calculation of the amount of travel costs calculated by the State labour market institution. In the case of domestic daily allowances, this sum will be reduced by 15 % in terms of the cost of living saved. The amount thus calculated shall be deducted from the total amount of travel costs, including when the amounts of the daily allowances are fixed. The tax administration shall determine the amount of the tax on the distance from the tax paid by the taxable person, or by means of a means of transport, from the tax paid by the taxable person to the maximum amount of the kilometric allowance calculated by the State labour market.

Paragraph 3 has been repealed by L 30.12.2013/1246 Which entered into force on 1 January 2014. The previous wording reads:

If, in the case of a number of kilometres per kilometre, a taxable person receives a tax exempt from a tax determined by the tax administration, the tax-free allowance shall be calculated on the basis of the number of mileage and free amounts referred to in paragraph 2. Based on. (14.12.2012/787)

L to 787/2012 Entered into force on 1 January 2014.

Maritime Labour and related travel allowances
ARTICLE 74
Maritime Labour

Maritime labour means employed by the ship-master or by the Tax Administration in the service of an employer engaged in the operation of this comparable vessel, on board a vessel of at least 100 tonnes of gross tonnage In respect of the work involved in cash or in cash, provided that: (22.12.2009)

1) is used for foreign transport or during the fiscal year mainly for coastal shipping;

(2) the vessel is a transport agency, acting on behalf of the Agency or any other ship, operated in a maritime area designated by the Authority; (22.12.2009)

3) the ship is a vessel of the Åland Government of the Åland Islands other than a ferry which transmits a general road across transport.

Coastal transport means domestic transport outside the archipelago in the Gulf of Finland, the Gulf of Bothnia and in the Baltic Sea 57. North of the latitude north of the northern latitude, except transport from the Gulf of Viipur to the Santio in the municipality of Virolahti, and not to bypass the Mayan island of Sipoo, nor to bypass the Porkkali or the Hankoniemen, if the vessel is otherwise used On the coast of the archipelago.

Foreign traffic refers to traffic between a place in Finland and a place in a foreign country, or traffic outside the coastal area.

Paragraph 4 has been repealed by L 21.12.2000/1165 .

An employer or a taxable person may apply for the purposes referred to in paragraph 1.

The entry of maritime labour is also:

(1) Maritime Labour Code (1806/2011) Or income from the employer referred to in paragraph 1, other than those referred to in paragraph 1;

2) on the work carried out on board the fishing vessel, on the basis of a premium depending on the size of the catch.

(17,061/772)

The following shall not be regarded as income:

(1) from work carried out by a person on board the ship when it is in the port;

(2) work which must be regarded as a temporary audit, maintenance, pilotage or other equivalent work;

(3) work carried out on a pleasure craft or on a ship with a permanent employee's family members;

(4) work carried out on board a vessel used for a defence or border guard service to the State.

ARTICLE 75
Tax-free allowances for the income of merchmen

The taxable income shall not be compensated for the average reasonable increase in the cost of passenger and livelihood expenses paid by the employer to the taxable person receiving the sea labour for the purpose of the journey from the dwelling Arrival and departure port and back. However, tax-free income is only compensation for travel costs arising from travel expenses and travel expenses due to travel expenses incurred by the employer under the Maritime Labour Act. (17,061/772)

The tax administration also provides more detailed provisions on the basis of the criteria and the amounts of the tax exempt from the taxable person's duty to travel by sea. (11.06.2010/504)

Revenue from working abroad
ARTICLE 76
Some tax-free allowances related to working abroad

There is no taxable income:

(1) the local increase or the amount of the special expenditure incurred by the State in respect of the foreign service or of another person employed abroad or paid by the State in respect of work carried out abroad or paid by the State in respect of work carried out abroad, or by the State Compensation intended to cover the costs;

(2) Other specific expenditure incurred by the Finnish Foreign Trade Association (RU), the local increase in the employment relationship, the local increase in the expatriation or the other work carried out by the Foreign Trade Union of Finland, or by the Finnish Foreign Trade Association, The compensation to be paid in so far as the compensation does not exceed the local increase or any other compensation referred to above for staff serving the same external service;

(3) a salary or a premium paid by the United Nations or by any of its special organisations for an expert mission outside Finland; (29.12.1994/14)

(3a) the compensation paid by the European Union, an international organisation, the State of Finland or the Executive Director of the crisis management operation to cover an increase of specific costs and cost of livelihood for civilian staff in crisis management; Of the law (1287/2004) To the person in the service referred to; (30.12.2004)

(4) a salary or a premium paid by the State of Finland for a limited liability to a taxable person who is not a Finnish national, and the pension which the Finnish State pays, on the basis of such a service, to a taxable person who is not Be a Finnish national; (18.12.1995-1549)

(4a) the compensation to be paid by the Commission of the European Communities to the task of the seconded national expert or by the Commission, as approved by the Commission, in the process of enlargement of the European Union or of existing and future border regions of the European Union; In order to cover the specific costs and cost of living costs incurred in the performance of the expert mission related to the development of the expert mission, with a view to maintaining a subsistence allowance, a fixed supplementary allowance and compensation; On travel costs, removal costs and special purpose The costs or other comparable compensation paid by the Commission; (3.12.2002/1026)

(4b) compensation to be paid by the Committee of the Regions of the European Communities or by the Economic and Social Committee in order to cover the specific costs and costs incurred in carrying out the task of a member of the Committee; Reimbursement of expenses and reimbursement of travel expenses or any other equivalent remuneration paid by the Committee; (20.6.1996/42)

(5) the costs of working abroad, other than those referred to in paragraphs 1 to 3, the removal and travel costs of the taxable person and his/her family members paid by the employer, as well as the employer's costs during the course of work abroad. Normal private service staff and the training of children, as well as part of the advantage of living that goes beyond the reasonable value of the advantage; the tax administration provides more detailed provisions on the value of the housing benefit received abroad. (11.06.2010/504)

However, the pension referred to in paragraph 1 (4) shall be regarded as a taxable income if the decision on the payment of a pension has been taken before 1 January 1996 or the home State of the pensioner shall not tax the pension in respect of Finland and this State. , in accordance with the agreement to avoid double taxation. (18.12.1995-1549)

ARTICLE 77
External employment

Salary from work abroad ( External working income ) There is no taxable income if the taxable person resides abroad as a result of this work and lasts for a period of at least six months ( External work ). An employment relationship is not regarded as a salary which, according to the contract concluded between Finland and the State of employment in order to avoid double taxation in force between Finland and the State, must not be taxed as a matter of priority, Article 66 And no remuneration received from the Finnish State, the municipality or any other Finnish public body, or from Finpro ry, or in Finnish water or aircraft. (21.12.2000)

However, the external working income referred to in paragraph 1 shall be regarded as income derived from the employment relationship referred to in Article 66 if:

(1) there is a double taxation convention between the State of employment and Finland and the income referred to in Article 66 is taxed in the State of employment as a wage income; and

(2) the taxable person makes a sufficient statement that the abovementioned employment relationship has been brought to the attention of the tax authority of the State of employment.

(21.12.2000)

Foreign activity shall be deemed not to be interrupted, even if a taxable person, after having started his work in Finland, is staying on average for a maximum of six days per month of a full month which his or her foreign activity can be expected to take It has endureth. However, it is a condition that he does not spend more than 60 days in advance on the number of days in Finland and that, after his stay in Finland, he returns to the country of employment to continue the same work. Furthermore, foreign employment is not considered to be interrupted if a taxable person is resident in Finland for an overriding reason, for reasons beyond his or her employer's or her employer's independence, and if the taxable person after his stay in Finland Return to the country of employment to continue the foreign work in question.

Expatriation, which can no longer be regarded as continuous, is deemed to have ended on the date on which the taxable person who had ceased his work could have left the country of employment.

If the external service is terminated by a heavy, taxable person and his employer for an unexpected reason, the external service shall not be regarded as taxable income as a result of the fact that the external service has not lasted At least six months.

Some damages and insurance contributions
ARTICLE 78
Tax secrecy of damages

Compensation or other comparable compensation is not taxable income unless it has been obtained in the form of a taxable income or in compensation for a reduction in maintenance.

ARTICLE 79
Insurance contributions received under cover of personal insurance

The taxable income is, on the basis of personal insurance, rather than taxable income or, otherwise, any reduction in income or maintenance.

Paragraph 2 has been repealed by L 8.12.1995/1389 .

ARTICLE 80
Tax-free insurance and damages

There are no taxable benefits:

(1) reimbursement of medical costs and comparable expenditure, subject to Article 78;

(2) the daily subsistence allowance, the annuity and the maintenance pension or the associated names, whether or not paid by the employer, on the basis of compulsory accident insurance, before 1 January 1982; or Advance, except in so far as the annual amount of the annuality or maintenance pension exceeds eur 3 400; (26.10.2001)

(3) compensation paid in the form of a single or continuous military service or, in the event of a disability, illness or death, of a State or of a general interest from Community resources, either to be paid to the damaged or For the sick himself or his relatives;

(4) the financial support to be paid to the insurance undertaking, the State, the municipality or any other public body governed by public law defined by the Regulation, or the institution of the pension institution in respect of a person who has been employed in a professional relationship or in a comparable relationship; After death to the beneficiary referred to in Article 35;

(5) reimbursement of, or other comparable, sickness costs, provided that it has not been obtained in the absence of taxable income or compensation for any loss of income or maintenance;

(6) personal insurance based on a permanent invalidity or sickness or other lump sum as a result of an illness or injury other than the loss of earnings; (8.12.1995/13)

(7) a lump sum paid to the owner of the protection area, under the Nature Conservation Act, for the loss of economic benefit incurred by the owner in accordance with that law; (30.3.2007/337)

(8) the law on cooperation in undertakings (334/2007) Article 62 And the law on cooperation between the employer and the staff (449/2007) in Article 21 And of the Law on Joint Action in Government Agencies and Institutions (1233/2013) The compensation paid by the employer for failure to comply with collective action obligations to a redundant or part-time worker who has been dismissed; (30.12.2013/1235)

L to 1235/2013 The amended paragraph 8 entered into force on 1 January 2014. The previous wording reads:

(8) the law on cooperation in undertakings (334/2007) Article 62 And the law on cooperation between the employer and the staff (449/2007) in Article 21 The compensation paid by the employer for failure to comply with collective action obligations to a redundant or part-time worker who has been dismissed; (29.5.2009)

(9) the Law on Compensation for Delays; (19/2009) Compensation and reimbursement of expenses, and not compensation and reimbursement of expenses by the State of the International Convention for the Protection of Human Rights and Fundamental Freedoms, unless the compensation or compensation has not come in place of taxable income. (29.5.2009)

§ 81
Disposable pensions

A pension based on a pension payable by a taxable person at a time or otherwise obtained by purchasing, exchange or other consideration other than the property or any other consideration which is comparable to the property shall be taxable The following contribution:

If the age of the pensioner is less than 44 years at the end of the fiscal year 60 %
44 to 52 years 55 %
53-58 ' 50 %
59 TO 63 ' 45 %
64 TO 68 ' 40 %
69 TO 72 ' 35 %
73 TO 76 ' 30 %
77 TO 81 ' 25 %
82 TO 86 ' 20 %
87 TO 91. 15 %
92 years or more 10 %

The repayment of the contributions, the repurchase value or the value of the change in the amount of the contributions paid by the taxable person shall be taxable income.

Article 81a (12/04/1246)
Pension entitlements transferred from the European Communities' pension scheme at a time

A full taxable income is a pension based on the amount of insurance paid in the form of a lump sum paid in respect of the Staff Regulations of Officials of the European Communities and the Conditions of Employment of Other Servants of those Communities. A transfer of pension entitlement in accordance with Article 12 of Annex VIII to Council Regulation (EEC, Euratom, ECSC) No 259/68 of the Council Regulation (EEC, Euratom, ECSC) No 259/68 laying down special measures temporarily applicable to officials of the Communities Implementing pension rights in Finland The law on the occupational pension scheme and the pension scheme of the European Communities (165/1999) In accordance with

The provisions of paragraph 1 relating to a pension shall also apply to other insurance-based services referred to in paragraph 1.

Pension and other insurance based on insurance shall be counted as taxable income of the beneficiary by 20 %, if paid:

(1) to the insured person before he/she has completed 63 years or during a lifetime of insurance other than the insured person; or

(2) after the death of the insured person other than the one referred to in Article 34 (3) (2).

L to 1246/2013 Article 81a entered into force on 1 January 2014.

Grants, prizes and profits (8.12.1995/13)
ARTICLE 82
Scholarship, scholarship and recognition prize

There is no taxable income:

1) a scholarship or other grant obtained from studies or scientific research for artistic activity;

(2) a prize received in recognition of activities of scientific, artistic or public interest;

(3) the pension provided for in paragraph 2 of the State or any other gainful activity prior to 1 January 1984, or survivor's pension linked to such a pension; (173.1995/352)

(4) sports law (1054/1998) From State resources to the training and training grant awarded to the top sportsman appointed by the Ministry of Education. (30.12.1998/1170)

However, scholarships, study grants and other grants and prizes received from the central government, local or other public authorities or the Nordic countries are taxable income in so far as they, as well as from public bodies and the Nordic countries The aggregate amount of scholarships, other grants, study grants and prizes received by the Council, after deduction of the expenditure resulting from the acquisition and retention of revenue, exceeds the annual amount of the State's artist grant.

The Ministry of Finance may decide, on application, that the award of the prize, which is the object of the scientific, artistic or non-profit activity referred to above, is the entire amount of the tax free of charge.

The grant referred to in paragraph 1 shall also be considered to be grants and grants within the meaning of Article 1 of the Act on grants and grants for certain authors and translators. (30.12.1993/15)

Transport L 1054/1998 Has been repealed by the Transport L 32/2015 .

ARTICLE 83
The art competition prize

Taxable income is not a prize received from the competition organised by the Ministry of the Arts, which is an art major national or international finance ministry.

The Ministry of Education, acting on a proposal from the Ministry of Education, shall be appointed annually in advance by the Ministry of Education before the beginning of the competition year.

§ 84
School competition prize

There is no taxable income in the knowledge or skills of primary school, secondary school, evening high school, vocational school, or any other student in such a comparable educational institution as a non-cash or comparable award.

ARTICLE 85 (20.5.2005)
Winning victory

The profit from the lottery, as referred to in Article 2 of the Arpaise Tax Act or in a State belonging to the European Economic Area in accordance with its legislation, is not taxable income. However, the taxable income is a profit that can be regarded as a reasonable consideration for any performance or reward within the meaning of the law.

ARTICLE 86 (8.12.1995/13)

Article 86 has been repealed by L 8.12.1995/1389 .

Partial or total tax-free income
ARTICLE 87 (14.12.1998)
The President of the Republic

The remuneration for the operation of the President of the Republic, the pension, the survivor's pension and the benefit derived from the State, in addition to these, are not taxable income.

ARTICLE 88 (15.12.2003/1065)
Aid for the strike

A grant of up to EUR 16 per day has not been received from the labour market organisation or equivalent to a maximum of EUR 16 per day.

ARTICLE 89
Natural product income and breast milk

The income obtained from the supply of natural cones, berries and mushrooms and of wild plants or parts of wild plants which are collected for human consumption, as a medicinal product or for the manufacture of a medicinal substance, shall not: Taxable income, unless the income is considered to be paid. In addition, the taxable income is not paid by the transferor for the supply of breast milk.

ARTICLE 90
Child alimony

The taxable income shall not be established by a judgment under the law on child maintenance or by an agreement or otherwise obtained for the purpose of child maintenance.

ARTICLE 91
Repetitive allowance

A taxpayer is not the kind of cash or goods grant which, on the basis of a voluntary commitment or other obligation, is carried out periodically in the event of a permanent separation between the former or the surviving spouse.

ARTICLE 92
Tax-free social benefits

There is no taxable income:

(1) the National Pensions Act (568/2007) A child-related increase; (19/122008/946)

(2) the breast mass pension law (19/1997) In accordance with the law of the United States of America, the Republic of Finland and the United States of America (988/1988) The breastplate in accordance with (30.12.2002/1360)

(3) death grants;

(4) maternity allowance (477/1993) The cost of maternity allowance and support for international child sex costs; (30.12.2002/1360)

(5) child allowance;

(6) the law on disability benefits (1920/2007) The payment of the disability allowance, the dietary allowance and the receiving care allowance; (19/122008/946)

7) Child support law (1998) Support for maintenance; (30.12.2002/1360)

(8) military service per day and military assistance (781/1993) A military grant; (19/122008/946)

(9) the law on special support for an immigrant (192/2002) Specific support; (30.12.2002/1360)

(10) The Education Fund (1306/2002) The professional qualification scholarship; (19/122008/946)

(11) the law on public employment and business (916/2012) chapter 10 Reimbursement of the expenses paid to the unemployed person under Articles 1 and 2 and the expense allowance referred to in Section 1 of Chapter 9; (28.12.2010)

(12) the law on vocational training (630/1998) Article 39 The financial interests of the student in apprenticeship training; (19/122008/946)

(13) the remuneration of a natural person, in accordance with the law on public employment and business services, where the aid is used in a non-economic, agricultural or forestry sector; (28.12.2010)

14) in the field of study grants (1999) The interest subsidy paid out of the State resources and the student loan credit; (12/04/1246)

L to 1246/2013 The amended paragraph 14 entered into force on 1 August 2014. The previous wording reads:

14) in the field of study grants (1999) An interest subsidy paid out of state resources; (30.12.2002/1360)

(15) Housing aid (108/1975) And the Law on the Housing (171/2007) And study grants in accordance with (1999) A housing allowance; (19/122008/946)

(16) the allowance received by a natural person from the assets of the State and local authorities for the renovation of the apartment; (253/1995) Grants for the construction, extension or renovation of an apartment or other infrastructure needed in a private economy, and aid relating to the state loan; (12/04/1246)

L to 1246/2013 The amended paragraph 16 entered into force on 1 January 2014. The previous wording reads:

(16) a grant received from the State and local authorities of a natural person;

(17) Law on services and support measures to be organised on the basis of disability (180/87) The intended benefits;

Paragraph 18 has been repealed by the L 19 DECEMBER 2008/946 .

19) The Law on Rehabilitisation and Rehabilitisation of the National Pensions Office (5606) And the maintenance allowance referred to in Article 31 of that law; (19/122008/946)

Paragraph 20 has been repealed by L 15.7.2005/528 .

(21) financial or operating expenses incurred by a prisoner or a pre-trial prisoner; (23.9.2005)

(22) Law on income support (19/05/1997) The subsistence allowance; (30.12.2002/1360)

(23) the development of a community, social or healthcare community, or a community with a disability, mental health care, substance or other social care client or other social care client; - On average per day, an activity or other grant of up to EUR 12 to support the treatment, rehabilitation or reintegration of the client; (22.12.2005/1128)

(24) Law on student travel support for students and vocational institutions (1997) The training aid paid to the student for himself; (30.12.2004)

(25) daily subsistence allowance; (12/04/1246)

L to 1246/2013 Paragraph 25 entered into force on 1 January 2014. The previous wording reads:

25) the daily subsistence allowance. (30.12.2004)

(26) The Law on the National Defence College (121/2008) , and the law on the administration of the student and the law on the administration of military training, as well as the law on the administration of (15/07/2005) Maintenance, daily subsistence allowance, reimbursement of travel expenses and other similar educational benefit, and compensation paid in accordance with demanding service conditions. (12/04/1246)

L to 1246/2013 Paragraph 26 entered into force on 1 January 2014.

L for special support for immigrants 1192/2002 Has been abrogated with L guarantee pension 703/2010 , Maintenance L 671/1998 Has been repealed by Maintenance Support 580/2008 And Housing Support L 408/1975 Has been repealed by L for general housing assistance DEC-2014 .

Article 92a (19/121997/1263)
Aid for the management of the construction heritage

The taxable income is not a grant received from State resources for the management or repair of the building heritage designated by the Ministry of the Environment or the museum.

Article 92b (15.07.2005)
Subsidies and tips on evidence

There is no taxable income

(1) the law on the cost of proving State resources; (666/1972) Compensation received from State resources for travel and subsistence costs and for economic loss; and

(2) compensation or reward paid by the authority or reward for the prevention of a crime, the settlement of the offence, the acquisition of the benefit of the offender or the proceeds of the offence.

Article 92c (7.12.2007/1141)
Compensation for a crime by means of a work

The taxable income is not the economic benefit of which the offender is entitled to compensation for the damage caused to the injured party by a work carried out by a lawyer in criminal matters and in a law on the settlement of certain disputes (1015/2005) On the basis of mediation.

CHAPTER 5

Reductions in earnings performance

Income acquisition expenditure
ARTICLE 93
Travel costs between the apartment and the workplace

Expenditure on the acquisition of income from the accommodation shall also include the cost of travel from the dwelling to the workplace and back on the basis of the cost of using the cheapest vehicle. However, these travel costs may be reduced to a maximum of eur 7 000 and only to the extent that they exceed eur 750 in the tax year ( Ownership share ). (12/122014/1086)

L to 10/06/2014 (1) shall enter into force on 1 January 2015. The previous wording reads:

Expenditure incurred as a result of the acquisition of income is also considered to be the cost of travel from the dwelling to the workplace and back to the cost of the cheapest means of transport. However, these travel costs may be reduced to a maximum of eur 7 000 and only to the extent that they exceed eur 600 ( Ownership share ). (19/122008/946)

If the cheapest means of transport within the meaning of the first subparagraph is considered to be non-public transport, the calculation of the deduction shall take into account the reasonable cost increase resulting from the use of the vehicle to travel between the dwelling and the workplace. Each year the tax administration determines the basis for calculating the reduction. (11.06.2010/504)

The provisions set out in paragraphs 1 and 2 shall apply in the calculation of the costs of the travel expenses referred to in Article 72 (4). (12/01/1515)

If, during the fiscal year, the taxable person has received unemployment benefit under the unemployment insurance law, labour market support or daily subsistence allowance, he shall be reduced by eur 70 for each full period of compensation. However, it is at least EUR 140. The full replacement month shall be deemed to be equal to 21.5 days of compensation. (12/122014/1086)

L to 10/06/2014 Paragraph 4 shall enter into force on 1 January 2015. The previous wording reads:

If, during the fiscal year, the taxable person has received unemployment benefit under the unemployment insurance law, labour market support or daily subsistence allowance, he shall be reduced by eur 55 per full month of compensation. However, it shall be at least EUR 110. The full replacement month shall be deemed to be equal to 21.5 days of compensation. (22.12.2009/1208)

ARTICLE 94
Chainsaw and lumpsum allowance

The taxable person who has used the chainsaw or grubbing-up of wood, for the production of wood, for the grubbing-up or other work comparable to the grubbing-up work, for the purpose of obtaining or maintaining a salary for such work. Account shall be taken of 30 % or 40 % of the amount of wages referred to above as a result of the use of the saha. In the case of the use of the same sawing by a working group of two persons, 20 % of the amount of the salary received for each of the work in question shall be kept and, in the case of three persons, 15 % of each of the corresponding earnings. On the basis of a report submitted by the taxable person, expenditure on the acquisition or retention of paid income is considered to be the higher expenditure incurred as a result of the use of the mill.

A taxable person who has used a horse and driving equipment or a tractor in a forest or other time of driving, for the purpose of obtaining or maintaining a salary, shall be considered as a cost in the form of a horse and a driving or a tractor as a cost Per cent of the forest run and 50 % of the earnings resulting from the rest of the driving. On the basis of a report submitted by the taxable person, expenditure on the acquisition or retention of paid income is considered to be the higher expenditure incurred by the horse and the driving or the tractor.

A taxable person whose income, as referred to in paragraph 1, is equal to or greater than one third of his income, shall also be considered as expenditure incurred as a result of the acquisition or retention of this salary by 5 % of the amount of that income, however: Up to eur 240 ( Lumpsum allowance ). (26.10.2001)

ARTICLE 95
Reduction in revenue

The taxable person shall deduct from his salary:

(1) in the form of a reduction in revenue of EUR 620, but not more than the amount of income earned; (15.12.2003/1065)

2) contributions to labour market organisations and unemployment cash contributions;

(3) travel costs from the apartment to the workplace and back to the extent that they are deductible under Article 93;

(4) expenditure other than those referred to in paragraphs 2 and 3 other than those referred to in paragraphs 2 and 3, other than those referred to in paragraphs 2 and 3, exceeding the amount of the reduction in income.

The taxable person shall not deduct the expenditure resulting from the acquisition or retention of maritime labour, with the exception of the reduction in revenue.

Article 95a (7.12.2007/1141)
Working accommodation allowance

Where the taxable person has rented an apartment ( Work accommodation ) And the taxable person also has a second residence in which he or her spouse or a minor's child lives ( Permanent residence ), deducted from the taxable person's income in the form of revenue of eur 250 for each full calendar month in which he had two residences ( Working housing allowance ). However, the amount corresponding to the amount of the rent paid by the taxable person is granted in the form of a deduction. The granting of a deduction requires that the permanent residence is located within a distance of more than 100 km from the place of work and from the actual place of work, where the place of work has been acquired.

Subject to the conditions laid down in paragraph 1, the taxable person shall also be granted a working housing allowance where, in addition to the place of employment, the taxable person has a permanent residence on account of the location of the second job, even if the taxable person resides in the permanent In his apartment alone.

Where the taxable person has received an employment benefit from the employer in view of the location of his or her employment, the taxable person shall be granted a working housing allowance under the conditions laid down in paragraphs 1 and 2. In this case, the amount corresponding to the value of the dwelling in kind shall be reduced.

No deduction shall be granted if the taxable person has received a tax-free allowance or benefit in another place, and in so far as the taxable person has reduced the costs associated with the use of the dwelling by virtue of another provision Tax revenue in the tax year. However, the reduction in the household allowance is not an obstacle to the granting of a working housing allowance.

If the conditions for deduction are met for both spouses and both spouses have called for a reduction, the reduction shall be granted to the spouse whose pure income is greater.

Reductions in national and municipal tax deductions
ARTICLE 96 (20.8.2004)
Compulsory contributions (22.12.2005/1115)

The taxable person shall have the right to deduct from his clean income the statutory employee's pension contribution, the unemployment insurance premium and the sickness insurance cover charge, as well as his/her spouse's contributions to the compulsory pension insurance. (22.12.2005/1115)

In addition, the deductibility of contributions from the taxable person or his/her spouse shall be subject to the fact that the contributions of the same insurance policy have not been deducted from the result of the activity or the income of agriculture.

The contribution of the compulsory pension insurance shall be deducted from the earnings of the spouse, which has required a reduction. The requirement shall be presented before the end of the tax on the year of deduction. If the deduction cannot be made as requested by the spouses, it shall primarily be made of the income of the spouse whose income is higher than the amount of the pure income of the State.

The provisions of this Article for compulsory pension insurance shall apply mutatis mutandis to the entrepreneurs' pension scheme. (14/08/1969) And the farmers' pension scheme (467/1969) , the inclusion of which is not compulsory as a result of the low working income or the size of the culture. The same applies to the corresponding foreign pension insurance.

Farmer's pension scheme (1280/2006) in Article 1a , the beneficiary shall also have the right to deduct the compulsory group life insurance premium pursuant to that law, as well as the accident insurance scheme for farmers; (1026/1981) An accident insurance premium. (22/12/2010)

On the Law on the accident and pension of the athlete (276/2009) Shall be entitled to deduct the contributions of the insurance referred to in that Article. (14.12.2012/792)

Entrepreneurs' pension L 468/1969 Has been repealed by L for the entry into force of the entrepreneur's pension law 1273/2006 , see The entrepreneur's pension L 1272/2006 . Pension of farmers' L 467/1969 Has been repealed with effect from the entry into force of the Pensions Act by L 1281/2006 , see Farmer's pension L 1280/2006 .

Article 96a (20.8.2004)
Payments of collective supplementary pension cover

The taxable person shall have the right to deduct by 5 % of the contributions paid by the employer in the pension fund, in the pension fund or in the insurance company for a collective redundancy pension, to the taxable person of the employer who organised the pension provision. The amount paid in the tax year, up to a maximum of eur 5 000 per year. Payments shall not be deductible in so far as they exceed the amount paid by the employer for a supplementary pension. In addition, it is necessary for the pension to be paid as an old-age pension before the age of entitlement to a deferred old-age pension under the pension scheme of the insured person. (14.12.2012/792)

Collective supplementary pension provision refers to a voluntary supplementary pension scheme, organised by a group of employees of an employer, defined by groups according to the working or other comparable criterion, so that: It is in fact targeted to persons designated or otherwise specified. A collective supplementary pension scheme does not constitute an arrangement intended to cover only one person employed by the employer at a time.

The contributions of voluntary pension insurance taken from an insurance institution resident in a Member State other than the European Economic Area are not deductible. With the exception of a person who has moved from abroad to Finland, with the exception of a person who has been a taxable person in Finland for the five years preceding the change in Finland, the contributions of such a declaration shall be deductible in his tax For the year of removal and three of the following years, if the payments are based on a declaration taken at least one year before the person moved to Finland.

ARTICLE 97 (20.3.2015)
Maritime Labour Reduction

In accordance with the conditions laid down in Article 74, a reduction in the earnings of the maritime worker referred to in Article 74 shall be granted in respect of State and municipal taxes.

The amount of the reduction in the amount of duty paid in both the State tax and the municipal tax is 20 % of the total number of maritime labour costs, but not more than EUR 7 000. In excess of the total amount of duty-duty at sea, the reduction in the number of maritime labour costs shall be reduced by 5 % in the case of a total of eur 50 000 in excess of EUR 50 000.

Notwithstanding the provisions of paragraph 2, a reduction in the income of the sea in municipal tax shall be increased by eur 170 for each full calendar month during which the vessel does not visit the port of Finland or, otherwise, within the boundaries of Finland, and for which: The taxable person works on the ship. However, at the end of the period justifying the increase, the increase will also be granted from the partial calendar month.

L to 299/2015 Article 97 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 97
Maritime Labour Reduction

In accordance with the conditions laid down in Article 74, a reduction in the earnings of the maritime worker referred to in Article 74 shall be granted in respect of State and municipal taxes. (04.11.2005)

The reduction in the amount of maritime labour income in the case of State taxation amounts to 18 % of the total number of maritime labour, but not more than EUR 6 650. (26.10.2001)

The reduction in the amount of maritime labour income in municipal taxes amounts to 30 % of the total number of maritime labour, but not more than EUR 11 350. (26.10.2001)

Notwithstanding the provisions laid down in paragraph 3, a reduction in the reduction of labour income in municipal tax to EUR 170 per full calendar month during which the vessel does not visit the port of Finland or, otherwise, within the boundaries of Finland, The taxable person works on the ship. However, at the end of the period justifying the increase, the increase will also be granted from the partial calendar month. (26.10.2001)

ARTICLE 98 (26.10.2001)
Reduction of tax burden reduction

If the taxable person's ability to pay tax in respect of his/her family's and his family's disposable income and assets is, for specific reasons, such as maintenance obligations, unemployment or illness, is substantially reduced, A reasonable amount of income, but not more than eur 1 400. This reduction will be entirely guaranteed by the euro. (04.11.2005)

On the basis of the costs of the disease alone, the taxable person's ability to pay tax may be deemed to have been substantially reduced only if the sum of the total sickness costs of his/her family members in the tax year is at least eur 700 and At the same time not less than 10 % of the total amount of the taxable person's clean capital income and income. As a family member, the spouse and children of the taxable person shall be considered.

Reductions in national income tax deductions
ARTICLE 99 (17.12.1993/1235)

Article 99 has been repealed by L 17.12.1993/1235 .

ARTICLE 100
Pension reduction in State taxation

The taxable amount of taxable income is deducted from the pension income in the case of State taxation.

The amount of the full pension deduction shall be calculated in such a way that the amount of the total national pension of 3,80 is deducted from the amount of the progressive income tax, and the balance is rounded to the next full amount of EUR 10. (30.12.2010/1410)

However, a pension allowance cannot be higher than the amount of pension income. If the taxable person's clean income is greater than the amount of the full pension deduction, the reduction in the pension income shall be reduced by 44 % of the amount in which the pure earned income exceeds the total amount of the pension deduction. (30.12.2010/1410)

For the purposes of calculating the total amount of the full pension contribution to the State tax, the full amount of the national pension paid to a lone person shall be deemed to be a total national pension. (7.12.2007/1141)

Reductions in municipal tax deductions
ARTICLE 101 (20.12.1996/1126)
Pension reduction in municipal taxation

The pure gainful income of the taxable person receiving pension income shall be deducted from the pension contribution to the municipal tax.

The amount of the full pension deduction shall be calculated in such a way that the sum of the total national pension of 1,39 is reduced by eur 1 480 and rounded to the next full amount of EUR 10. However, a pension allowance cannot be higher than the amount of pension income. If the taxable person's clean income exceeds the full pension deduction, the reduction in the pension income shall be reduced by 54 % of the amount of the excess. (12/122014/1086)

L to 10/06/2014 (2) shall enter into force on 1 January 2015. The previous wording reads:

The amount of the full pension deduction shall be calculated in such a way that the sum of the total national pension of 1,37 is reduced by eur 1 480 and rounded to the next full amount of EUR 10. However, a pension allowance cannot be higher than the amount of pension income. If the taxable person's clean income exceeds the full pension deduction, the reduction in the pension income shall be reduced by 55 % of the amount of the excess. (30.12.2010/1410)

For the purposes of calculating the full amount of pension deductions in the form of a full pension, the full amount of the national pension paid to a single person shall be considered as a national pension. (7.12.2007/1141)

Paragraph 4 has been repealed by L 19 DECEMBER 2008/946 .

ARTICLES 102 TO 103

Articles 102 to 103 have been repealed by L 17.12.1993/1235 .

ARTICLE 104
Decrease in municipal taxation

In the case of a natural person, the taxable income of a natural person in municipal taxation shall be reduced by EUR 440 if he or she has a permanent disadvantage as a result of illness, defect or injury, with a negative rate of 100 % according to the report. If the percentage is lower but not less than 30 %, the percentage of the EUR 440 allocated shall be reduced by a percentage. However, the reduction shall be granted in the form of a non-retirement income not exceeding the pension income. (26.10.2001)

If a taxable person has received a disability pension based on a statutory minimum pension scheme in the tax year, it shall be considered to be at the rate of 100 % if the pension has been awarded in full, and 50 % if it has been granted As a partial pension, unless a report is considered to be greater on the basis of a report presented by the taxable person. The taxable person shall retain his entitlement to an invalidity pension under an invalidity pension even after the invalidity pension has become a retirement pension.

The Regulation lays down more detailed provisions on the criteria for determining the degree of disadvantage and the clarification presented in order to obtain a disability.

The amount of the validation shall be determined on the basis of the non-profit-making income of the State tax, less the deductions resulting from the acquisition of income.

Notwithstanding the provisions of paragraphs 1 and 2, a taxable person who has had a tax on taxable income in 1982 may deduct from the amount of invalidity in respect of which he has been entitled in 1982 In the case of municipal taxation, unless, according to the provisions in force, he has the right to a greater disability.

ARTICLE 105 (7.12.2007/1141)
Credit assessment for municipal taxation

If a taxable person has obtained a study grant within the meaning of the law, his pure income shall be deducted from the study allowance for municipal taxation. It has a full amount of eur 2 600, but not more than the amount of study money. The reduction shall be reduced by 50 % of the amount by which the taxable amount of taxable income exceeds the full amount of the tuition deduction.

Article 105a (20.12.1996/1126)
Income reduction in municipal taxation

In the case of municipal taxation, the taxable income of the taxable person is deducted from the income reduction of the municipal tax. The deduction shall be calculated on the basis of the taxable income earned by the taxable person earned by the taxable income of the taxable person, paid in the form of a paid income, paid in the form of a paid income, payable in the form of a paid income, of the income of the taxable person, On the basis of the earnings-related income of the enterprise and the earnings-related income of the group's partner. (30.7.2004)

The reduction shall be 51 % for an amount exceeding eur 2 500 for the sum of eur 2 500, up to a limit of eur 7 230 and 28 % for excess. However, the maximum reduction shall be eur 3 570. In excess of the taxable income of the taxable person, eur 14 000 shall be reduced by 4,5 % for a clean paid income over eur 14 000. (7.12.2007/1141)

ARTICLE 106 (12/122014/1086)
Basic deduction of municipal tax

If the taxable person's clean income after the above reductions does not exceed EUR 2 970, the amount of this income shall be deducted from it. If the amount of the pure earned income after those deductions exceeds the full basic reduction, the reduction shall be reduced by 18 % of the amount of income above.

L to 10/06/2014 Article 106 enters into force on 1 January 2015. The previous wording reads:

ARTICLE 106 (12/04/1246)
Basic deduction of municipal tax

If the taxable person's clean income after the above reductions does not exceed EUR 2 930, the amount of this income shall be deducted from it. If the amount of the pure earned income after those deductions exceeds the total basic reduction, the reduction shall be reduced by 19 % of the amount of income above.

L to 1246/2013 Article 106 entered into force on 1 January 2014. The previous wording reads:

ARTICLE 106 (14.12.2012/785)
Basic deduction of municipal tax

If the taxable person's clean income after the abovementioned reductions does not exceed EUR 2 880, the amount of this income shall be deducted from it. If the amount of the pure earned income after those deductions exceeds the total basic reduction, the reduction shall be reduced by 20 % of the amount of income above.

CHAPTER 6

Specific provisions for deductions from the earnings performance

§ 107 (04.11.2005)

Article 107 has been repealed by L 4.11.2005/858 .

ARTICLE 108 (22/02/1218)
Widows on the widow's estate

The deceased is entitled to a widow's pension allowance, a disability allowance for municipal tax and a disability allowance if the widow is a shareholder of the estate and has not required them to be deducted primarily from her own income or Income tax.

ARTICLE 109 (17.12.1993/1235)

Article 109 has been repealed by L 17.12.1993/1235 .

PART IV

SECTIONS OF INCOME AND EXPENDITURE

ARTICLE 110
General provision on periodicity

The income shall be deemed to be the revenue of the tax year in which it was raised, entered in the account of the taxable person or otherwise obtained.

The yield shall be deemed to be the income of the tax year in which the trade or exchange has been made or the other transfer has taken place.

ARTICLE 111
Extraction of expenditure on the capital of forestry

The natural person, the estate of the estate and the tax grouping together with the common benefit may not include, for the purposes of the tax year, a part of the forestry income of a part of the farm in which the farm is held, for use in the forestry sector. To cover expenditure on the acquisition of capital income ( Expenditure on expenditure ). However, no expenditure shall be granted if the forest is a business activity. The ceiling shall be set at 15 % of the amount of income from the forestry levy, minus the amount of the reduction in forestry. (30.12.2008/1085)

The expenditure shall be interpreted in the county of Oulu and Lapland in the six and the rest of the country in the next four fiscal years. However, in the case of depreciation, only the annual depreciation amount may be covered. Where a taxable person has received insurance or damages on the basis of forest destruction, the amount of compensation may be excluded for the period referred to above for the purpose of the renewal of the destroyed forest.

ARTICLE 112
Sectionalisation of pension income

If, in the tax year, a pension income of at least eur 500 based on a statutory pension provision is payable for at least three months before the fiscal year, the income from the taxable person is differentiated from the taxable person's claim for the year, To which the pension relates. If, for more than one year than the fiscal year and two years prior to the fiscal year, the pension income referred to above shall be divided into three equal parts of the fiscal year and the two previous years. The tax paid to the entire pension income in this way shall be paid as the tax of the year in which the income has been obtained. (24.6.2004)

The requirement to hold a pension must be made within two months of the date of the completion of the tax on the payment of the pension. For the purposes of the tax submitted, the tax adjustment shall apply mutatis mutandis to the detriment of the taxable person. (18.12.1995-1565)

Article 112a (24.6.2004)
Adjustment of the preferential income for certain recovered

If, in the previous year, the taxable person pays back a pension, a study grant or any other statutory benefit under the subject, so late that the performance cannot be taken into account in the annual declaration of the benefit of the payer, The amount paid shall be deducted as a corrigendum to the tax on repayment in the same way as the deductions from a clean result in national and municipal taxes. The reduction shall be made after the other reductions prior to the basic reduction.

The manner referred to in paragraph 1 shall also be used if the payer of a pension, a study or other statutory benefit is to recover from the same or other benefit the payment of the same or other benefit, the benefit of which is earlier In the year the subject was paid to the taxable person.

If a pension, a study or other statutory benefit is paid out of a pension or any other form of payment of an earlier pension or of a taxable amount to the payer, the payment of a pension or a taxable amount has been paid to the taxable person in the past, The performance shall not be counted as taxable income in the year in which it is paid to the previous beneficiary. The payment previously paid is the taxable income of the year in which it was received.

ARTICLE 113
General provision on the period of expenditure

A deduction based on the expenditure effected by the taxable person shall be carried out, subject to a specific reason, in the tax year in which the payment is made.

ARTICLE 114
Securing acquisition period

The expenditure on the purchase of buildings, machinery and equipment used for the purposes of taxable income, as well as for other commodities such as patents, shall be reduced by means of annual depreciation, where applicable, in accordance with the Provisions. However, the provision of Article 33 (1) (2) of the Law on the reduction of procurement expenditure for small purchases does not apply to the reduction of the cost of purchasing machinery, equipment or other comparable goods. (26/06/98)

The cost of the purchase of the gravel and heifers, the rock quarry, the peat bog and any other property shall be removed from the cost of each tax year used for each tax year.

ARTICLE 115
Sections of expenditure on forestry

In the form of an annual maximum of 15 %, the following expenditure shall be deducted as depreciation on the basis of the non-recoverable expenditure:

(1) expenditure on the construction of permanent forests;

2) Expenditure on the drainage of the forest.

The cost of purchasing machinery, equipment and equipment, buildings and installations, as well as buildings and other assets, shall be deducted as annual expenditure on the basis of the provisions of Articles 8 to 10 of the Income Tax Act.

Expenditure or expenditure of up to EUR 200 may be removed at once. (26.10.2001)

ARTICLE 116
Sectoral breakdown of income and expenditure

The income derived from the activity of which the taxable person is responsible for accounting purposes is differentiated according to the law on the taxation of economic activity.

The expenditure relating to activities in respect of which the taxable person is responsible for accounting purposes is amorated according to the law on the taxation of business income.

Article 116a (5.3.1999/229)
Securinisation of sports

The income of a sportsman's tax year shall not be regarded as an immediate part of his/her income from sport ( Sports Lo ), which, under the conditions laid down in Articles 116b and 116 (c), has been paid to the national coaching fund or to the sports fund, which has been designated by the Ministry of Finance under the conditions laid down in Articles 116b and 116 (c), which each year shall be subject to taxation Necessary information for the tax administration. The tax administration amounts to more detailed information. (11.06.2010/504)

Athletic competition shall be regarded as revenue from sports competition and other revenue obtained from competing or gambling, as well as income from advertising contracts or other cooperation agreements relating to sport, if: The parties are the sportsmen, the association and the co-operative. The training and training fellowship referred to in Article 82 (1) (4) shall not be considered as a sport, or any form of training aid received from or equivalent to the Olympic Committee or the Olympic Committee. (22/02/1218)

Article 116b (26.10.2001)
Currency fund

The validation fund can be used to pay for other sports than pay. The sports log paid into the validation fund can be used to cover expenditure on the supporting documents arising from sports and training during the tax year. At the end of the tax year, the amount at the end of the tax year shall be regarded as taxable income tax year, in so far as it has not been transferred to the sports fund. Each year, however, a maximum of eur 20 000 may be left to the coaching fund for future training ( Coaching gear ).

If, for two consecutive years, the coaching fund has been paid less than EUR 800 per year, the remaining assets in the Fund shall be considered as taxable income for the following fiscal year, unless the sportsman is not Has already announced the end of the sports career to the coaching fund.

Article 116c (5.3.1999/229)
Sport Fund Fund

A sportsman whose tax year is a tax year for the acquisition or retention of a sports expenditure of at least eur 9 600 shall be entitled to transfer his or her sports tax to a sports fund up to a maximum of 50 % of the sport The gross amount and at the same time not more than eur 100 000 per year. (19/122008/946)

Appropriations carried over from the sportsman's career shall be interpreted by the end of a period of at least two to a maximum of 10 years by the end of the sportsman's career, with a corresponding proportion of the number of years of income in each tax year at the end of the sporting career; Of the amount involved. For specific reasons, such as the inability to work, the money can also be extracted more quickly than in the last two years. The revenue accumulated during the period of arrival in the Fund shall be deemed to be the result of the fiscal year following the final year of arrival. (19/122008/946)

The sports career shall be deemed to have ended if, in two consecutive years, a sports career remains below eur 9 600 and an athlete does not show to the sportsman or sportsman that he is pursuing his sporting career or, in the event of a disability or a declaration by the athlete's fund, The sports career is over. (22/02/1218)

If an athlete dies, the funds in the coaching fund and in the sports fund are considered to be the taxable income of the year of death.

The full amount of revenue from the Athletic Brave Fund is taxable income.

PART V

FIGHT AGAINST LOSS

ARTICLE 117
Defeat and reduction

The confirmed loss shall be deducted from the income of the following years as provided for in this Part.

The losses are reduced in the order in which they were born.

ARTICLE 118
Loss of income tax and capital income figures

The loss of a natural person's income shall be deducted during the 10 tax years following the tax year in the form of a tax year and the result of the tax year tax year as the result of that revenue.

The loss of income shall mean the amount in which the sum of the deductions resulting from the acquisition or retention of the taxable person's income exceeds the amount of the taxable income of the taxable person.

The loss of capital income referred to in Article 60 shall be deducted from the capital income of the next 10 tax years as capital income is incurred.

ARTICLE 119
Loss of business and agriculture

The loss of business and agricultural tax years will be reduced during the 10 fiscal years following the arrival of economic activity and agriculture.

The loss of business activity refers to loss-making income, calculated according to the Act on the taxation of business income and the loss-making income calculated on the basis of the income tax law of the farm economy.

In accordance with paragraph 1, the loss of the agricultural or economic activity of the natural person and of the estate and the loss of the agricultural income of the member of the tax group, in so far as the loss has not been required to be deducted from the taxable person Capital income under Article 59.

ARTICLE 120
Loss of other activities of the Community, of the business group and of the combined benefit

The loss of the Community, the business group and the non-economic activity and of the agricultural sector shall be reduced during the 10 fiscal years following the arrival of other activities.

The loss refers to the amount in the tax year of the acquisition or retention of revenue, other deductible items and deductible interest (in the case of losses) Exceed the sum of taxable income.

ARTICLE 121
Termination of business and agriculture

Where the loss of a natural or natural person's activity or of agricultural activity or the loss of agricultural activity of a member of a tax group cannot be deducted from the economic activity of the grouping, the agricultural income or contribution to the group's agricultural Income resulting from the cessation of activities, without reducing the losses, is deducted from the taxable income of the taxable person. Losses can be deducted from capital gains over the next 10 tax years.

If the spouses cease to pursue a common economic activity or agricultural activity, the loss of economic activity or of agricultural income shall be divided between the spouses within the meaning of Article 59 (2) Capital gains over the next 10 fiscal years. However, if either spouse or both spouses are immediately pursuing an economic activity or an agricultural activity, the provisions of Article 119 shall apply to the loss of a joint action.

In the cases referred to in paragraph 2, the losses shall be distributed among the spouses on the basis of the circumstances of the year of closure of the Joint Action.

ARTICLE 122 (14.12.1998-45)
Impact of the change of ownership on the reduction of losses

The loss of a Community and a business group shall not be deducted if, during or after a loss year, more than half of its shares or shares have been changed by the owner or more than half of its members in the event of a succession or wills. If at least 20 % of the shares or shares of an undertaking which has produced a loss in a holding entity or group have undergone a similar transfer of ownership, the shares or units owned by the latter entity or group shall be deemed to: He has changed hands.

Notwithstanding paragraph 1, the loss of a company included in the stock exchange list shall be reduced if more than half of the shares traded on a regulated market other than the regulated market have not changed ownership within the meaning of paragraph 1. The shares held by such a company shall not be deemed to have been exchanged by the owner for the purposes of the second sentence of paragraph 1. (14.12.2012/774)

Notwithstanding the provisions of paragraphs 1 and 2, the tax administration may, for specific reasons, when it is necessary for the continuation of the activities of the entity or of the group, the application for a reduction in the loss of entitlement. (11.06.2010/504)

However, the share company and the cooperative may deduct a loss under the authorisation referred to in paragraph 3 only to the extent that the revenue from the Community tax year before deduction of the loss exceeds the amount of the loss to which it received, in accordance with the Act on (825/1986) , the amount of the group subsidy. The tax administration may, on the basis of the criteria referred to in paragraph 3, grant a total loss reduction if the conditions laid down in Article 3 of the Tax Code for the award of the group grant have been fulfilled before the first paragraph And of the exchange of ownership. (11.06.2010/504)

The transfer of ownership within the meaning of Article 90 to 92 of the Savings Bank Act is not regarded as a transfer of ownership within the meaning of Article 90-92 of the Savings Banks Act, nor in accordance with Articles 31 and 32 of the Law on Cooperative Banks and Other Credit Institutions. The cooperative bank's transformation into a cooperative banking company. (28.12.2001/1515)

The decision referred to in paragraphs 3 and 4 shall be governed by Article 71e of the Law on Tax Procedure. (21.12.2015)

L cooperative banks and other cooperative credit institutions 1504/2001 Has been repealed by L in respect of cooperative banks and other cooperative credit institutions 423/2013 . See. Savings bank L 1502/2001 Articles 90 to 92 and Tax HP calculation of the Community interest rate 1090/2012 .

ARTICLE 123 (29.12.1995/17)
Impact of merger and division on loss reduction

Community losses shall be transferred to the receiving Community, in so far as it is clear that the losses have been incurred by the recipient entity. In other respects, the losses are transferred in the same proportion as the net assets referred to in Chapter 2 of the Law on the valuation of the distribution of Community funds transferred to the receiving communities. Where there are several sources of income in the Community's taxation, the resulting losses shall be passed on to the receiving companies with a corresponding source of income. (29.12.2006)

After the merger of the Communities or the distribution of the Community, the recipient entity shall have the right to deduct the loss of the Community's taxable income as provided for in Articles 119 and 120, provided that the receiving entity or its shareholders, or The members or the Community and its shareholders or members, since the beginning of the year, have owned more than half of the shares or shares of the merged entity or division. However, the receiving cooperative or the savings bank shall always have the right to deduct the losses incurred by the merged cooperative or the savings bank in the tax year in which the merger took place, or in the two preceding fiscal years.

Article 123a (29.12.2006)
The impact of business arrangements on the reduction of losses in the fixed establishment of the foreign community

The Community, established in the context of a business transfer within the meaning of Article 52d of the Law on the taxation of distribution or economic income, was set up in a fixed establishment in Finland, residing in another Member State of the European Union Shall be entitled to deduct from their income the loss as laid down in Article 119 and 122 of the fixed establishment.

Where, in the event of a merger, division or a business transfer, a fixed establishment located in another Member State of the European Union residing in another Member State of the European Union consists of: The fixed establishment of the second entity shall, in the form of taxation of this permanent establishment, have the right to deduct the loss, as laid down in paragraph 1, of the loss of the permanent establishment.

Article 123b (29.12.2006)
Impact of business arrangements on the treatment of losses in the Finnish Community's permanent establishment

Where the transfer of a business transfer, within the meaning of Article 52 (d) of the Tax Act or of the Statute for a European Cooperative Society referred to in Article 52 (g) of the Law on the taxing of the economy or the Statute for a European Cooperative Society Funds transferred to a Member State shall include a fixed establishment of the Community which is located in this second or third Member State of the European Union, which shall be added to the taxable income of the Community Losses deducted from Community taxation in Finland; and Which have not been covered by the profits of the subsequent tax years of that fixed establishment. The losses will be added to the arrival of the Community in Finland during the previous 10 tax years.

PART VI

VERO

CHAPTER 1

State tax and Community income tax

General provisions
ARTICLE 124
Version Absorption (10.07.1998)

The natural person and the estate must pay the State income tax on the basis of their taxable income on the basis of a progressive income tax scale and their taxable income according to the income tax rate. In addition to the State, a natural person shall be subject to an additional tax on pension income as provided for in paragraph 4. The other taxable person must pay income tax according to his income tax rate. (14.12.2012/785)

Capital income is subject to income tax 30 % ( Income tax rate of income income ). 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 % ( Capital income increased by income tax rate ). The Community income tax rate is 20 %. The rate of income tax is 28 %. The distribution of the tax between the Communities and the tax beneficiaries between the various tax beneficiaries is governed by the Law on tax (152/1998) . (12/122014/1086)

L to 10/06/2014 (2) shall enter into force on 1 January 2015. The previous wording reads:

Capital income is subject to income tax 30 % ( Income tax rate of income income ). In so far as the amount of capital income taxed by the taxable person exceeds eur 40 000, the capital income shall be subject to a rate of 32 % ( Capital income increased by income tax rate ). The Community income tax rate is 20 %. The rate of income tax is 28 %. The distribution of the tax between the Communities and the tax beneficiaries between the various tax beneficiaries is governed by the Law on tax (152/1998) . (30.12.2013/1237)

L to 1237/2013 (2) entered into force on 1 January 2014. The previous wording reads:

Capital income is subject to income tax 30 % ( Income tax rate of income income ). In so far as the amount of capital income taxed by the taxable person exceeds eur 50 000, the capital income shall be subject to a rate of 32 % ( Capital income increased by income tax rate ). The Community income tax rate is 24.5 %. The rate of income tax is 28 %. The distribution of the tax between the Communities and the tax beneficiaries between the various tax beneficiaries is governed by the Law on tax (152/1998) . (12/01/1515)

The rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and of the income derived from the property of the Community of general interest, is 6.07. (22/05/2015)

L to 16/2015 (3) will enter into force on 1 January 2016. The previous wording reads:

The rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and of the income derived from the property of the Community of general interest, is 6,52. The distribution of these Communities' tax between the Municipality and the parish is governed by the Law on Taxes. The Community income tax rate referred to in Article 21 (2) shall be 6.07. (30.12.2014/1408)

L to 14/2015 (3) entered into force on 1 January 2015. The previous wording reads:

The rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and of the income derived from the property of the Community of general interest, is 6.06. The distribution of these Communities' tax between the Municipality and the parish is governed by the Law on Taxes. The Community income tax rate referred to in Article 21 (2) shall be 5.61. (30.12.2013/1254)

L to 1254/2013 (3) entered into force on 1 January 2014. The previous wording reads:

The rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and of the income derived from the property of the Community of general interest, is 6.04. The distribution of these Communities' tax between the Municipality and the parish is governed by the Law on Taxes. The Community income tax rate referred to in Article 21 (2) shall be 5.59. (28.12.2015)

A natural person shall pay a supplementary tax of 6 % of the pension income, in so far as the pension contribution minus the amount of the pension contribution exceeds eur 45 000. The supplementary tax on income shall be subject to the income tax payable to the State under this or other law. (14.12.2012/785)

The tax rates applicable to the income tax to be provided for each year shall be determined separately. (14.12.2012/785)

Article 122a (22/05/2015)
Taxes for tax years 2012-2016

By way of derogation from Article 124 (3):

(1) in 2012, the rate of income tax due in part under Article 21 (1) of the Community and of the Road Tax, and of the income derived from the property of the Community of general interest, as referred to in Article 21 (1), is 6,9433;

(2) in 2013, the rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and income derived from the property of the Community of general interest, is 7,80 % and 7.22 % of the Community income tax referred to in Article 21 (2);

(3) in 2014, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 7,67 % and 7.11 % of the Community income tax referred to in Article 21 (2);

(4) in 2015, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 7.37 % of the Community income tax referred to in Article 21 (2);

(5) In 2016, the rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and the income derived from the property of the Community of general interest, is 6.18.

L to 16/2015 Amended Article 122a shall enter into force on 1 January 2016. The previous wording reads:

Article 122a (30.12.2014/1408)
Taxes for tax years 2012-2016

By way of derogation from Article 124 (3):

(1) in 2012, the rate of income tax due in part under Article 21 (1) of the Community and of the Road Tax, and of the income derived from the property of the Community of general interest, as referred to in Article 21 (1), is 6,9433;

(2) in 2013, the rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and income derived from the property of the Community of general interest, is 7,80 % and 7.22 % of the Community income tax referred to in Article 21 (2);

(3) in 2014, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 7,67 % and 7.11 % of the Community income tax referred to in Article 21 (2);

(4) in 2015, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 7.37 % of the Community income tax referred to in Article 21 (2);

(5) In 2016, the rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and income derived from the property of the Community of general interest, is 6,64 and 21 % of the Community income tax referred to in Article 21 (2).

The division between the municipality and the municipality, as referred to in Article 21 (1) of the Treaty, and the revenue accruing from the property of the Community, as well as the property of the general interest, between the municipality and the church, shall be governed by the Law on Taxes.

L to 14/2015 Amended Article 122a entered into force on 1 January 2015. The previous wording reads:

Article 122a (30.12.2013/1254)
Taxes for tax years 2012-2015

By way of derogation from Article 124 (3):

(1) in 2012, the rate of income tax due in part under Article 21 (1) of the Community and of the Road Tax, and of the income derived from the property of the Community of general interest, as referred to in Article 21 (1), is 6,9433;

(2) in 2013, the rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and income derived from the property of the Community of general interest, is 7,80 % and 7.22 % of the Community income tax referred to in Article 21 (2);

(3) in 2014, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 7,67 % and 7.11 % of the Community income tax referred to in Article 21 (2);

(4) In 2015, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 6.84 % of the Community income tax referred to in Articles 7,38 and 21.

The division between the municipality and the municipality, as referred to in Article 21 (1) of the Treaty, and the revenue accruing from the property of the Community, as well as the property of the general interest, between the municipality and the church, shall be governed by the Law on Taxes.

L to 1254/2013 Amended Article 122a entered into force on 1 January 2014. The previous wording reads:

Article 122a (28.12.2015)
Taxes for tax years 2012-2015

By way of derogation from Article 124 (3):

(1) in 2012, the rate of income tax due in part under Article 21 (1) of the Community and of the Road Tax, and of the income derived from the property of the Community of general interest, as referred to in Article 21 (1), is 6,9433;

(2) in 2013, the rate of income tax for the part of the Community and of the road, as referred to in Article 21 (1), and income derived from the property of the Community of general interest, is 7,80 % and 7.22 % of the Community income tax referred to in Article 21 (2);

(3) in 2014, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and income derived from the property of the Community of general interest, is 7,65 % and 7.09 % of the Community income tax referred to in Article 21 (2);

(4) In 2015, the rate of income tax for the part of the Community and the public, as referred to in Article 21 (1), and the income tax revenue derived from the property of the Community of general interest, is 7,63 and 21 (2) respectively.

The division between the municipality and the municipality, as referred to in Article 21 (1) of the Treaty, and the revenue accruing from the property of the Community, as well as the property of the general interest, between the municipality and the church, shall be governed by the Law on Taxes.

L to 990/2012 Article 122a is provisionally in force from 1 January 2013 to 31 December 2015.

Article 121b (28.12.2015)

Article 121b has been repealed by L 28.12.2012 .

Tax deductions
ARTICLE 125 (19/122008/946)
Employment allowance

The income tax payable to the State is deducted from the income reduction. In so far as the deduction exceeds the amount of income tax payable to the State, it is subject to a municipal tax, sickness insurance for sickness insurance and a tax in respect of those taxes. The deduction shall be calculated on the basis of income from the taxable person's income in the form of paid income, other gainful income in the form of a paid income, of the income in the form of a paid income, of the income tax payable, of the income tax payable, of the taxable income to be paid, On the basis of the earnings-related income of the group and the earnings-related income of the group.

The reduction shall be 8,6 % for an excess of eur 2 500 for the revenue referred to in paragraph 1. However, the maximum reduction shall be eur 1 025. In excess of the taxable income of the taxable person, eur 33 000 shall be reduced by 1,2 % for a clean paid income over eur 33 000. The reduction shall be made before any other deduction of income tax. (12/122014/1086)

L to 10/06/2014 (2) shall enter into force on 1 January 2015. The previous wording reads:

The reduction shall be 7,4 % for an excess of eur 2 500 for the revenue referred to in paragraph 1. However, the maximum reduction shall be eur 1 010. In excess of the taxable income of the taxable person, the reduction of EUR 33 000 shall be reduced by 1,15 % in excess of EUR 33 000. The reduction shall be made before any other deduction of income tax. (12/04/1246)

L to 1246/2013 (2) entered into force on 1 January 2014. The previous wording reads:

The reduction shall be 7,3 % for an excess of eur 2 500 for the revenue referred to in paragraph 1. However, the maximum reduction shall be EUR 970. In excess of the taxable income of the taxable person, eur 33 000 shall be reduced by 1.1 % for a clean paid income over eur 33 000. The reduction shall be made before any other deduction of income tax. (14.12.2012/785)

ARTICLE 126
The eclipse of State taxation

The taxable income for the State income tax payable to the State shall be reduced by EUR 115 if he has a permanent disadvantage as a result of illness, defect or injury, with a negative rate of 100 % or, if the percentage is: Smaller, but not less than 30 %, of the percentage by percentage of 115 euro. (04.11.2005)

If, in the tax year, a taxable person has received an invalidity pension based on a compulsory retirement pension, it shall be considered to be at the rate of 100 % if the pension is complete and 50 % if it has been awarded as a partial pension, Unless the evidence presented by the taxable person is considered to be greater. The taxable person shall retain his entitlement to an invalidity pension under an invalidity pension even after the invalidity pension has become a retirement pension. The Regulation lays down more detailed provisions on the criteria for determining the degree of disadvantage and the clarification presented in order to obtain a disability.

Where a taxable person who is subject to provisions relating to the spouses of this law is not subject to income tax or if it is not sufficient to make the invalidity of a State tax, the deduction or reduction of the deduction shall be deducted from the taxable person A spouse's income tax.

Article 126a (12/122014/1086)
Child reduction

The taxable person who, at the end of the fiscal year, is dependent on a minor child shall be deducted from the tax deduction. The amount of the reduction shall be EUR 50 for each dependent child. If the taxable person is not subject to the provisions of this law and does not have a spouse abroad, the reduction shall be doubled for those children whose sole caretaker is. However, the reduction shall be calculated on the basis of a maximum of four children. In excess of the sum of the taxable income and the pure capital income of the taxable person, the reduction of EUR 36 000 shall be reduced by 1 % in the case of a total of 36 000 excess income and pure capital income.

The child allowance shall be deducted primarily from the income tax payable to the State. This reduction shall be made in respect of taxes on earned income and on income from capital. In the case of income from earnings, the deduction is made after deductions from the income tax and from the tax on income before the household allowance. In so far as the deduction exceeds the amount of the State income tax, it is subject to a municipal tax, sickness insurance for sickness insurance and a tax in respect of those taxes.

L to 10/06/2014 Article 126a is provisionally in force from 1 January 2015 to 31 December 2017.

ARTICLE 127 (26.10.2001)
Reduction in the maintenance obligation on State taxation

The taxable person who, in the tax year, carried out a maintenance claim under an agreement or judgment under the legislation relating to child maintenance, shall deduct from the income tax payable to the State the eighth part of his income tax On the amount of maintenance, but not more than EUR 80 per child.

Article 127a (24.11.2000)
Household allowance

The taxable person may deduct from the amount of the work paid in the apartment or in an apartment in which part of the tax is used ( Household allowance ). This reduction justifies the normal household, nursing or nursing work and the maintenance or renovation of an apartment or recreation accommodation. The reduction shall not exceed EUR 2 400 per year and shall be granted only to the extent that the part of the cost referred to in Article 127 (b) exceeds EUR 100. (12/04/1246)

L to 1246/2013 (1) entered into force on 1 January 2014. The previous wording reads:

The taxable person may deduct from the amount of the work paid in the apartment or in an apartment in which part of the tax is used ( Household allowance ). This reduction justifies the normal household, nursing or nursing work and the maintenance or renovation of an apartment or recreation accommodation. The reduction shall not exceed eur 2 000 per year and shall be granted only to the extent that the part of the cost referred to in Article 127 (b) exceeds EUR 100. (12/01/1515)

Health and medical care services, the sale of which is provided for in the VAT Code, shall not be regarded as normal care and treatment. (1501/1993) § 34-36 Tax exemption. The maintenance work of the home machinery and equipment shall not be considered as maintenance work. However, the installation, maintenance and training of information and communication technology equipment, software, information security and communication links shall apply to the maintenance and renovation work of the dwelling provided for in paragraph 1. (19/122008/946)

The household allowance shall not be granted if, immediately, the same service has received support for the same work, the social and health service voucher granted by the municipality, support provided for in the Law on Aid for the Care of Children and private care, or A wage subsidy under the public employment and business service law. Nor shall the deduction be granted on the basis of the maintenance or renovation work of the dwelling if the repair of the dwelling has been granted by the State or any other public entity. However, the granting of a reduction does not take account of the law on housing repair, energy and health benefits (184/2005) In accordance with the provisions of the Treaty on European Union. (28.12.2010)

The household allowance shall not be granted for the work of the taxable person himself or for the work carried out by a person resident in the same household with the taxable person claiming the deduction. (22/02/1218)

The provisions of paragraph 1 shall also apply to work carried out on a taxable person, his or her spouse or deceased spouse, foster parents, foster parents or relatives of relatives in the ascending line, or those mentioned above. In the apartment or in the dwelling used by the spouses. (30.12.2004)

Article 127b (14.12.2012/785)
Criterion of the household allowance

The taxable person shall deduct:

(1) the social security contribution of the employer who pays the household allowance, the compulsory occupational pension contribution, the accident insurance contribution, the unemployment insurance contribution and the group life insurance premium, plus 15 % of the salary paid;

2) for the work to be carried out on the basis of the domestic allowance (1118/1996) in Article 25 45 % of the amount of the income tax paid to the income tax payable on the income tax paid to the income tax activity referred to in that register; the corresponding reduction may also be made from work paid in another country within the European Economic Area; On the employment allowance if the taxable person shows that the beneficiary does not have any negligence within the meaning of Article 26 of the Law on the ex ante;

(3) 45 % of the employment allowance paid to the public interest entity referred to in Article 22 of this Act for normal household, care and care work.

Article 127c (24.11.2000)
Making household allowance

The reduction in household allowance is primarily deducted from the State income tax. This reduction shall be made in respect of taxes on earned income and on income from capital. In the case of income from earnings, the deduction is made after deduction of other deductions before the deficit credit. In so far as the deduction exceeds the amount of the State income tax, it is subject to a municipal tax, sickness insurance for sickness insurance and a tax in respect of those taxes. (22.12.2005/1115)

In the case of the spouses, the reduction shall be granted as a result of the reduction before the tax year of the tax year. If the deduction cannot be made according to the conditions required by the spouses, the reduction shall be granted primarily to the spouse whose income and income tax in respect of income from the capital is higher than the tax deductions. In so far as the household allowance, or part of it, cannot be deducted from the deduction of the allowance, the amount of the allowance shall be deducted from the taxes of his spouse in the same way as it would have been deducted if he had been required to deduct.

Article 127d (10.06.2005/409)
Student loan reduction

Act amending the Law on learning aid (123/2013) Came into force at the time of entry into force Article 16c (65/1994) , the taxable person who completed his examination within the time limit of the examiner who has accepted the place of study before 1 August 2014, and which is subject to the provisions of the latter law on the reduction of student loans, shall: Reduce the amount of the repayment of the student loan it has paid ( Student loan deduction ). (12/04/1246)

L to 1246/2013 (1) entered into force on 1 August 2014. The previous wording reads:

The taxable person who paid the deduction within the meaning of Article 16 (c) of the Student Aid Act may deduct the amount corresponding to the reduction in the amount of the student loan he paid ( Student loan deduction ).

The overall ceiling of the reductions to be granted per year shall be 30 % of the amount exceeding the amount of eur 2 500 for the deduction to be granted by the taxable person. Student loans to be deductible shall mean the end of the first day of academic studies referred to in Article 16 (c) of the Student Law Act referred to in Article 16 (c) and the date of completion of the degree of entitlement to the deduction. Student loans in the course of the beginning of the next semester without having to borrow the principal committee's interest rates during that period ( Student loan reduction ceiling ). (12/04/1246)

L to 1246/2013 (2) entered into force on 1 August 2014. The previous wording reads:

The overall ceiling of the reductions to be granted per year shall be 30 % of the amount exceeding the amount of eur 2 500 for the deduction to be granted by the taxable person. Student loan entitled 'Retail' means the beginning of the first day of the academic year preceding the first day of the academic studies referred to in Article 16 (c) of the School Pension Act and the beginning of the academic year following the start of the first semester Of a student loan in the course of the period from which the student loan was acquired during the period in question, in the course of that period, and I quote: Student loan reduction ceiling ).

The maximum amount of the student loan reduction shall be calculated on the basis of the amount of the loan corresponding to the (165/1997) Or the professional (2004) , where the amount of student loans corresponding to the ceiling of the State guarantee is taken into account for one academic year at nine months. In so far as the extent of the examination does not exceed the maximum number of years, the calculation of the ceiling will take account of student loans for five months per semester. The maximum amount of the loan conforming to the scope of the examination shall be calculated in accordance with the provisions on the ceiling for the State guarantee in force at the time of completion of the examination.

The Social Insurance Institution shall determine whether a taxable person is entitled to a student loan deduction and a maximum amount of student loans. The deduction is granted annually by the tax administration on the basis of the reductions in student loans which have been paid by the taxable person entitled to a loan deduction for the following ten years following the year of his investigation.

If, on the basis of the guarantee, the student loan debtor shortens the student loans paid out of State resources, he shall be entitled to a student loan allowance under the same conditions as if he were abbreviated Student loans in the field of study grants.

The provisions of this Article shall apply, under the same conditions, to a taxable person in another Member State of the European Economic Area or of the Province of Åland in which the tax year has been reduced by a student loan in the form of student loans. Similar student loans.

University L 645/1997 Has been repealed by L for the entry into force of the University Act 559/2009 , see University L 558/2009 . Professional higher education 351/2003 Has been repealed by the Professional Higher Education 932/2014 .

Article 123e (10.06.2005/409)
Student loan reduction

The student loan deduction is primarily subject to State income tax. This reduction shall be made in respect of taxes on earned income and on income from capital. In so far as the deduction exceeds the amount of the State income tax, it is subject to a municipal tax, the sickness insurance scheme for the insured person and the tax in respect of those taxes. The reduction shall be made after other deductions from income tax and the deficit credits referred to in Articles 131 and 131a. (22.12.2005/1115)

If the amount of the student loan deduction is higher than the amount of taxes imposed for the taxable person in the tax year, the difference shall be made to the taxable person Student loan reduction Tax deficit , which shall be deducted as provided for in paragraph 1 for the taxable person in subsequent years for a period not exceeding 10 fiscal years as the tax is imposed.

The tax deficits of the student loan reduction shall be deducted before the reduction in the student loan on the basis of the abbreviations of the fiscal year in the order in which they were incurred. The tax deficit of the student loan shall be reduced by a maximum of 15 years following the year of completion.

Income balance
ARTICLE 128
Conditions for interpretation

If a natural person or estate has received a gainful income of at least eur 2 500 in the tax year, which has accrued retrospect from two or more years, which is at least one quarter of his income in the tax year In the case of a lump sum equal to the amount of the tax paid before the taxable person before the expiry of the tax. (26.10.2001)

The accumulated income from two or more years may be considered, inter alia:

(1) the salary received from previous years or from the tax year and the previous year's pension;

(2) the lump sum paid by the taxable person when he resigned;

(3) the arrival of the movement;

(4) revenue from a copyright or a patent, unless it is a capital income within the meaning of Article 52.

The accumulated income from two or more years may also be regarded as the sum of one or more of the proceeds of one or more sales made by the artist during the calendar year.

If the lump sum referred to in paragraph 1 is included in the performance of the economy or agriculture, a lump sum equal to the amount of the income of the taxable person shall be considered as a lump sum equal to the amount of the income attributed to the taxable person. Of economic activity or agriculture.

ARTICLE 129
Transmission of income balance

For the purpose of income stabilisation, the lump sum income referred to in Article 128 shall be divided by the number of years for which income is deemed to have accrued, but not more than five.

The tax on the part of the collection shall be calculated in such a way that one of the components of the lump sum is added to the other taxable income tax year of the tax year and a tax deducted from the tax year on the other taxable income of the tax year. A tax on expenditure. The tax payable shall be obtained by multiplying the amount of the one-off tax by the number of years for which the income is deemed to have accrued. However, in the case of income tax, which is equal to or less than 15 % of the lump sum, the tax year is to be paid as tax year tax.

CHAPTER 2

Municipal tax

ARTICLE 130 (26.10.2001)
The basis for calculating the municipal tax

Natural persons and the estate must pay income tax to the municipality for the purposes of the municipal tax Article 66 of the ec Treaty ( According to the rate of income tax established.

Where the taxable person is less than eur 10, the municipal tax shall not be imposed.

KuntaL 365/1995 Has been repealed by L 42/2015 , see KuntaL 410/2015 ARTICLE 111 . See also lists of municipal income tax rates 96/04/2014 , 840/2013 , 745/2012 , 1203/2011 , 1122/2010 , 989/2009 , 926/2008 , 1503/2007 , 11/00/2006 And 1045/2005 .

CHAPTER 3

Deficit credit

ARTICLE 131
Amounting of the deficit compensation

The deficit credit shall be the share of the income tax rate of the capital income in the same tax year for the deficit of the income accounts referred to in Article 60, but not exceeding EUR 1,400. This ceiling shall be increased by EUR 400 if the taxable person or the spouses together have had a minor child to support, and eur 800 if there have been two or more such children. Where a taxable person is subject to the provisions relating to spouses, an increase in the maximum amount of the deficit in favour of the spouse of a State whose income tax is higher if the spouses have not claimed otherwise. (30.7.2004)

In the case of a taxable person subject to the provisions relating to spouses, the percentage of income in the same tax year, as referred to in Article 60, of the income tax resulting from the tax year, exceeds the deficit compensation referred to in paragraph 1 , the maximum amount of the taxable person's deficit credit shall be increased by the amount in which the deficit credit for the taxable person undergoes the maximum amount of the deficit reduction.

The percentage of the income tax deficit referred to in paragraph 1 shall be increased by two percentage points, in so far as the deficit has become the interest rate on the mortgage debt. (30.7.2004)

The housing debt may be considered to be taken for the acquisition of the first apartment if:

(1) the debt is taken for the acquisition of a building or an apartment for which, on the date of entry into force of this Act, or after the date of entry into force of this law, the taxable person has acquired at least half of its holdings;

(2) Whereas the taxable person did not possess at least half of the buildings or shares or shares eligible for the purchase of an apartment in the form of a dwelling in the form of a dwelling prior to the acquisition of the apartment referred to in paragraph 1.

The increase in the deficit compensation on the basis of the interest rate on the acquisition of the primary residence shall be granted for a maximum of the first-dwelling year and at nine for the subsequent tax year.

Article 6 has been repealed by L 22.12.2009/1251 .

§ 131a (12/01/1515)
Special deficit compensation

Where, pursuant to Article 60 (1) of the natural person, the total amount of deductible contributions under Article 60 (1) exceeds the total amount of the capital income of the taxable person, the share of the income tax in excess of the income tax rate Part of the income tax rate not exceeding the income tax rate of the income earned, however, is deducted from the income tax ( Special deficit credit ).

ARTICLE 132 (20.8.2004)
Reduction of deficit compensation from the taxable person's tax

The undercompensation shall be deducted from the income tax payable to the State by the taxable person after deduction of the tax on the invalidity of State taxation and the reduction in the maintenance obligations of a State tax. However, the amount of the State income tax to be deducted from the income tax alone shall not exceed three quarters of the amount of the deficit credits.

The special deficit credit shall be deducted primarily from the income tax payable to the State after deduction of other deductions from the tax, with the exception of the student loan allowance. A special deficit refund shall be deducted after the deficit correction. (10.06.2005/409)

ARTICLE 133 (22.12.2005/1115)
Reduction of the deficit compensation from a taxable person's various taxes

The part of the deficit compensation which, according to Article 132, is not deducted from the State tax, is deducted from the income tax, municipal tax, health insurance and church tax payable to the State. The amount of these taxes shall be deducted from the different taxes in proportion to the amount of these taxes, after deduction of the deduction made pursuant to Article 132.

In so far as the specific deficit credit exceeds the income tax payable, it shall be deducted from the municipal tax, the sickness insurance scheme and the church tax in relation to those taxes, after such taxes have been paid. Other reductions in them.

ARTICLE 134
Transfer of the deficit credit to the spouse

Where a taxable person subject to the provisions of this law is not subject to the taxable income tax payable to the State or other taxes referred to in Article 124, or if they are not sufficient for the deficit , the amount of the credit or other taxes referred to in Article 133 shall be deducted from the tax payable to the State by the taxable person before the end of the tax, and, at the same time, As if it were deducted from the taxes imposed on the taxable person.

Paragraph 1, which provides for a deficit refund, shall apply accordingly to a special deficit correction. However, a special deficit compensation will be deducted from a spouse's tax without any requirement. (20.8.2004)

CHAPTER 4

Specific provisions

ARTICLE 135
Tax agreements

The Government shall have the right to eliminate or mitigate international double taxation, on the condition of reciprocity with a foreign country, in respect of a particular income, for the distribution of the right of taxation between that State and Finland; or That the taxable person, in full or in part, is exempt from payment in Finland. The taxation of such contracts shall be deemed to have been carried out under this law.

Articles 2 to 4 have been repealed by L 18.12.1995/1549 .

ARTICLE 136
Tax ceiling rule

Paragraphs 1 to 2 have been repealed by L 22.12.2005/1143 .

The income tax payable under this law shall be reduced if a person resident in Finland:

(1) receives income from a foreign country which, according to an agreement to avoid double taxation, is taxed only in a foreign country;

(2) shall also receive other taxable income; and

(3) the total income tax payable to him on the income tax payable in Finland and the income tax payable abroad mentioned in paragraph 1 is higher than in the event that the entire income is income which is taxed only or can be taxed Tax in Finland.

(9.12.2005/968)

In the case referred to in paragraph 3, the income tax is to be determined in accordance with the tax paid, together with the tax paid abroad, to the amount of the income tax which the taxable person would have had to pay if the entire income had been such Income that is taxed only or can be taxed in Finland. (9.12.2005/968)

ARTICLE 137
Specifications and provisions

More detailed provisions on the implementation of this law shall be adopted by the Regulation.

WINE PART

ENTRY AND TRANSITIONAL PROVISIONS

ARTICLE 138
Entry into force

This Act shall enter into force on 1 January 1993. It shall apply for the first time in the taxation provided for in 1993.

Income and property tax law of 29 December 1988 (1240/88) , Law Oy Alko Ab, of 23 December 1988 on tax liability for tax purposes in municipal taxation (207/88) And the Law of 24 June 1968 on loss income in income tax (242/68) Repeals.

ARTICLE 139 (30.12.1993/15)
Interest payable under the withholding tax on the withholding tax

The interest rate referred to in the law on withholding tax at source is not taxable income under this law.

ARTICLE 140
Transitional period for forestry and the end of the transitional period (22 DECEMBER 2005/1155)

The taxable income of a natural person, of the estate and of such a tax group shall be regarded as taxable income for the period 1993 to 2005, calculated on the basis of income tax, calculated on the basis of the income tax law of the farm economy, provided that the taxable person Put forward a request to this effect before the end of the tax to be delivered in 1993. In these years, the entry of a taxable person from the forestry sector shall not be subject to the provisions of this Act on the taxation of the capital income of forestry. If the ownership of the forest is divided into several taxable persons, the taxation of the clean income of forestry shall apply only to the requirement that they have submitted jointly.

If the ownership of the forest has been transferred during the course of 1993, the requirement referred to in paragraph 1 shall be made by the taxable person who owned the forest on 31 December 1993. The previous owner will be taxed in the forest like the new owner.

If, according to the income tax law of the farm economy, the forestry tax in the period 1994 to 2005 is to be released for consideration in a non-existing form, the new owner will be taxed on the capital income of forestry in accordance with the provisions of this Act. Included. If the forest has been inherited from or after 1 January 1994 in the form of a gift, a will, a will or any other consideration, the taxation of the natural person, the estate and the corporation tax group shall be borne by the farm economy According to the provisions of the Income Tax Act, where those provisions have been applied to the taxation of the previous owner. However, if a taxable person who owns a forest is entitled to an additional area, the taxation of the whole forest shall be subject to the same provisions which have been applied to the previously owned forest.

The forestry reduction is only granted on the basis of the income of the forestry sector, which was born after the entry into force of this Act in the form of a supply of forest.

The taxable person who is taxed on the capital income of forestry in accordance with this law may reduce the cost of the purchase of forest roads, which has been completed in 1991 or since then, and the cost of the purchase of the forest, in accordance with the provisions of Article 115.

The income of the forestry industry from the taxable person taxable in accordance with this law before the entry into force of this Act for machinery, equipment, buildings and other commodities used in forestry which could not be included in agriculture; or Shall be deemed to be fair value for the year of entry into force of this Act. As regards the transfer of capital income tax from the beginning of 2006, the purchase price of the above assets shall be considered as their fair value in 2006. (22 DECEMBER 2005/1155)

In the case of taxation in 1993, the income of the forestry industry is not before 1 April 1993, before the entry into force of this Act. The foregoing paragraph of this paragraph shall also apply to the common forest.

ARTICLE 141
Pre-1993 extradition treaties

Before the entry into force of this Act, the taxation of the proceeds of the proceeds of disposal and other donations shall be subject to the provisions governing the windfall profits and the transfer of assets which were in force before this law.

ARTICLE 142
Transitional period for reimbursement of travel expenses

By way of derogation from Article 73, for the calculation of the domestic daily allowance for the calculation of the State labour market, the amount of travel costs shall be reduced by 5 % of the amount of savings saved in 1993. In the case of taxation, 7,5 % in the taxable amount to be delivered in 1994, 10 % in the taxable amount for 1995 and 12,5 % in the taxable amount for 1996.

ARTICLE 143
Some transitional provisions

For the purposes of calculating the tax and the taxable amount of an insurance settlement based on an insurance transaction before 1989 or before 1989, the amount of the taxable amount and the amount of the taxable amount shall apply before the entry into force of this Act in respect of the income and wealth tax law in force 163. And Article 163 a. The taxable income derived from such insurance after the entry into force of this law is capital income or income in accordance with this law.

Notwithstanding the provisions of Article 163 (1) of the Income Tax Code, the return on life insurance for at least 5 years has, in the case of income accrued after 1988, become the total amount of taxable income.

The provisions of Articles 164 and 166 of the Income and Property Tax Code in force before this law shall apply to the revenue referred to in those paragraphs, even if they have been obtained after the entry into force of this Act.

The taxable person shall have the right to invalidity based on a less than 30 % degree of disability, as provided for in Article 167 of the Income and Property Tax Act, which was in force before this law.

Paragraph 5 has been repealed by L 20.8.2004/772 .

By way of derogation from Article 58, the taxable person shall have the right to deduct, for the years 1993 and 1994, the right to deduct also the interest on a debt other than that of the mortgage, credit or income-generating debt, which shall be deducted before the other Interest. However, the proportion of the deficit credit granted on the basis of these amounts is not more than 1 000 marks for 1993 and 500 marks for the 1994 tax purposes and are not taken into account in the formation of a loss of capital income. Moreover, the rates referred to in Article 58 (3) and (4), or on the basis of tax free income, are not deductible from the 1993 and 1994 taxes. (30.4.1993/391)

Paragraph 7 has been repealed by L 30.12.2002/1360 .

Article 8 has been repealed by L 20.12.1996/1126 .

In the decision of the Council of State on the criteria for granting vat (285/94) Are not taxable income of their beneficiaries. (28.6.1994/520)

ARTICLE 144 (23.12.1999/1220)

§ 144 has been repealed by L 23.12.1999/1220 .

§ 145
Income reduction in municipal taxation

In the case of municipal taxation in 1993, the taxable income of the taxable person shall be reduced before a basic deduction of 10 % of his earnings other than that of the pension income of 20 000 marks. However, the maximum reduction is 2 000 marks. In the case of a taxable income exceeding 60 000 marks, the deduction is reduced by 10 % from a portion exceeding 60 000 marks.

ARTICLE 146 (30.12.1993/15)
Transitional housing allowance

If, prior to 1993, a taxable person had been granted before the law in force, the (1240/88) The housing allowance referred to in Article 146a or Article 167a and, if the amount of the tax year calculated on the basis of the tax year, would be higher than the deficit compensation provided for in Article 131, the amount of the reduction in the housing allowance shall be granted.

The amount of the housing allowance from which the reduction in the tax year is calculated shall be 8,000 marks. Child increases shall be taken into account in the amount of the tax to be delivered in 1992.

ARTICLE 147
Transitional period for interest rates

The maximum amount of the deficit credit granted to the taxable person shall be increased in the amounts provided for in paragraph 2 for the period 1993 to 1997, provided that the taxable person has, for the purposes of the 1992 tax Owing to gainful activity as well as to economic activity or to the farm economy (debt owed) , of which interest was granted to him by virtue of Article 87 of the Income and Property Tax Code in force before this law, and where the amount of these interest rates has been higher than the amount of the pure capital income of his tax year.

The maximum amount of the deficit credit shall be increased by the following percentage of the amount by which the interest rate referred to in paragraph 1 exceeds the amount of pure capital income of the tax year:

The tax year Increase in the maximum rate of deficit compensation
1993 20 %
1994 16 %
1995 12 %
1996 8 %
1997 4 %

The maximum amount of the deficit compensation shall not be increased on the basis of interest on the period after the fiscal year. Irrespective of the amount of the reported interest, the interest rate on the debt of the taxable person shall not exceed 15 % of the amount of the debt owed by the taxable person at the end of 1992.

In the event of an increase in the deficit ceiling referred to in Article 131 (2), the increase in the deficit ceiling on the basis of the interest rate on the basis of the interest rate on the basis of the interest rate on the basis of that provision shall be made in accordance with that provision The maximum quantity.

ARTICLE 148
Transitional general deduction

The taxable person who, in the tax year 1992, has been and is still a company man in an open company or commandiite company, the result of which, according to Article 35 (2) of the Income Tax Code in force before the law in force, For tax purposes, half of the company's and half of the company's income is granted in the case of tax deductions from 1993 to 1998 on the income resulting from the company deduction.

The full amount of the company deduction shall be the following percentage of the total amount of income from the open companies and the Commandiite companies, as referred to in Article 1 (1) of the Company, up to the sum of eur 200 000:

The tax year Decreased percentage
1993 15 %
1994 15 %
1995 12 %
1996 9 %
1997 6 %
1998 3 %

The deduction of the company shall be reduced by the amount of the capital gains included in the tax year of the tax year in the tax year of the taxable person referred to in paragraph 2.

ARTICLE 149
Calculation of the capital income share of business income during the transitional period (29.12.1994/14)

By way of derogation from Articles 38 to 40, the share of the capital income shall be calculated as tax years from 1993 to 1995 at the end of the fiscal year for economic activity or for agriculture or for the business activities of the group, or On the basis of the net wealth of agriculture. (29.12.1994/14)

By way of derogation from Article 41, the calculation of the net assets from the fiscal years 1993 to 1997 leaves the business and the business group's business activities with long-term liabilities, as well as the share of the agricultural operator and the tax group On long-term agricultural liabilities at the request of a taxable person or an economic group, without reducing the amount corresponding to 50 % of the abovementioned long-term interest rates at the end of the financial year of the taxable person or the economic group. Liabilities, but not more than 500,000 marks.

The relevant requirement shall be submitted before the end of the tax on the tax year to which the claim relates. (30.12.1993/15)

For the purposes of paragraph 2, the term 'long-term debt' refers to the debt or part of the debt which is due to be due for one year or longer, but not for a credit agreement that has been agreed on the credit limit.

Article 149a (8.12.1994/1)
Adaptation reduction

If, at the end of 1993, a natural or agricultural person engaged in agricultural activity, estate or agriculture, has had an agricultural or agricultural tax group's share in the group's agriculture, Of a long-term debt, as referred to in Article 149 (4), at least 280 000 marks, the agricultural income referred to above shall be subject to an additional deduction from the taxable person's application for the period 1995 to 1999 ( Adjustment reduction ).

The maximum rate of adjustment shall be 50 % of the amount of debt in excess of DEM 280 000 for its grant years. However, if, in the case of taxation submitted in 1993, the sum of the non-agricultural and forestry assets of the taxable person or of the spouses exceeds the sum of eur 1 000 000, the excess amount shall be deducted from the adjustment reduction The maximum quantity. The amount of the reduction in the tax year shall not exceed 25 % of the maximum amount of the deduction, but not more than the amount of the enterprise income to be distributed. This reduction shall be made in the form of an income from the income of the agricultural business and from the proportion of the income earned over it.

The debt referred to in paragraph 1 shall also be deemed to be in debt before 1 May 1994 if the debt relates to the acquisition of a holding or part of the holding for which the contract of transfer or extradition was concluded in 1993.

If a farm is sold on a voluntary basis during the 1995-2000 period, the taxable person will lose the entitlement to a reduction in the adjustment allowance granted for the period 1995 to 1999. The Tax Office shall, in accordance with the tax arrangements provided for in these years, adjust, where applicable, the tax adjustment provided for by the tax procedure. A tax adjustment can be made even though its conditions are lacking. (18.12.1995-1565)

A debt for the purposes of this Article shall not be regarded as a liability in which the creditor is the father or mother of the taxable person, either alone or in combination with his spouse.

ARTICLE 150
Reduction of losses of tax years prior to 1993

In addition to Articles 117 to 123, the provisions of Articles 117 to 123 and Articles 151 to 153 of this Article and of Articles 151 to 153 shall apply to the reduction in the losses of the tax years prior to 1993 from the tax years preceding 1993. The losses are reduced in the order in which they were born and as the income accrues.

The losses set before 1993 shall not be deducted from a longer period than they could have been deducted before the law in force.

ARTICLE 151
Losses of natural person and estate in the tax years preceding 1993

The losses in the tax year of the natural person and of the estate in respect of the tax years prior to 1993 shall be deducted from the income resulting from the tax year of the tax year and the capital income in excess of that tax year. However, the loss of the farm economy fixed in the State tax rate shall be reduced by a maximum of the amount corresponding to the revenue from the taxable income of the annual income and capital income of the tax year minus the tax years 1995 to 1999. Adjustment reduction, and the value of the income of forestry in the forestry sector following the deduction of revenue from expenditure on forestry, expenditure on the income and income of the forestry income or the income of the farm income in accordance with Article 11 of the Income Tax Act, and the value of the acquisition of a taxable person Common quantity. (8.12.1994/1)

Losses from the tax years prior to 1993 by a natural or natural person and the tax years prior to 1993 shall be deducted from the tax year of municipal taxation. However, the losses of the rest of the real estate shall not be reduced. The loss of a commercial income source and a professional income ratio shall be reduced by a maximum amount corresponding to the amount of the income earned by the business income included in the tax year of the tax year. The reduction in the farm economy is deducted from the income of the agricultural income included in the tax year of the tax year of the tax year of the tax year minus the adjustment reduction granted for the 1995-1999 tax year, and Article 11 of the Income Tax Act. The total value of the clean income of forestry and the value of the taxable acquisition. (8.12.1994/1)

For the purposes of calculating the distributive income, the profit and loss account shall not be deducted from the performance of the business and of the agricultural sector.

ARTICLE 152
Losses between the Community, the business group and the combined benefit tax years prior to 1993

Half of the tax year 1993 prior to the tax year 1993 prior to the tax year preceding the tax year of the tax year preceding the tax year of the Community, the business group and the collective benefit shall be subdivided into

(1) industry,

2) personal and

(3) the result of agricultural income sources as a result of the Community, economic and communal taxation

(1) the total loss of business and professional income sources,

(2) the total loss of personal income and other property income sources other than the farm economy; and

3) the total loss of revenue from the income sources of the farm economy is linked.

If the Community, the economic group and the collective benefit do not have an agricultural source of income in the tax year 1993, half of the total amount of losses in the tax year prior to the 1993 tax year in the tax year 1993 will be distributed. To be deducted from tax

(1) industry and

(2) the result of a personal income source in relation to the taxable income of the taxable person

(1) the total loss of business and professional income sources; and

2) there is a link between the loss of a personal income source and losses in real estate resources.

(30.12.1993/15)

The losses of partly tax-exempt entities shall be deducted from the losses set by each tax year in such a way that the loss of the economic income from the income of the economic activity is deducted from the income of the economic activity, the loss of the income of the agricultural economy as a result of the income of the agricultural income. And the loss of real estate income from a source of personal income. If the agricultural income is not in the tax year 1993, the loss of the farm economy will be deducted from the result of a personal income. The losses of the real estate income resulting from the fiscal years preceding the fiscal year 1993 of the general interest groups shall be deducted from the result of a personal income source and the losses on the farm economy from the income of the agricultural income source. If the agricultural income is not in the tax year 1993, the loss of the farm economy will be deducted from the result of a personal income. Half of the total loss of revenue in the form of State taxation and municipal taxes is deducted from turnover. (30.12.1993/15)

ARTICLE 153
Losses of the tax corporation tax years prior to 1993

The losses in the tax years preceding the tax year 1993 of the tax group shall be deducted as referred to in paragraph 2, from the pure result of the group before the distribution of income to the shareholders.

Half of the total losses of the tax year 1993 prior to the 1993 tax year on State and municipal taxes will be subdivided into

1) personal and

(2) the result of agricultural income sources in proportion to the size of the

(1) the total loss of a personal income source and other sources of income for real estate other than the farm economy; and

2) the total loss of revenue from the income sources of the farm economy is linked.

If the tax group does not have a source of income for agriculture, half of the total loss amounts will be deducted from the result of a personal income.

ARTICLE 154
Only the application of provisions on state taxation or only municipal taxation

Where other legislation refers to a taxable income or to a taxable amount, tax deductible expenditure or deductions in the form of taxation, which applies only to the taxation of the State or only to municipal taxation: Shall be regarded as half of that amount within the meaning of the taxation of the Community, the business group, the collective benefit and the business income.

ARTICLE 155
Application of the references in the law

Where other legislation refers to the provisions of the laws repealed in this way, the reference shall be understood to refer either to this law or to the corresponding part of the asset tax law.

Entry into force and application of amending acts:

30.4.1993/391:

This Act shall enter into force on 6 May 1993.

The law applies for the first time in the taxable amount to be delivered in 1993. Article 33 (2) shall apply to the interest accruing from and after the date of entry into force of the law.

THEY 367/92 , VaVM 13/93

12.11.1993/935

This Act shall enter into force on 15 November 1993.

The law shall apply on the date of its entry into force and on the interest accruing thereafter.

THEY 160/93 , VaVM 42/93

17.12.1993/1235:

THEY 75/93 , StVM 46/93, SuVM 7/93

ON 30.12.1993/1502:

This Act shall enter into force on 1 January 1994.

The law shall apply for the first time in the taxation provided for in 1994. Article 42 (3), Article 46 (2), the introductory paragraphs of Article 49, Article 50 (1), Article 58 (3), Article 86 (2), Articles 123 and 139, Article 144 (5), Article 146 (1), Article 149 (1) and (3), Article 151 (1) and Article 152 (2) and Article 152 (2), However, the first subparagraph shall apply for the first time in the taxable amount to be provided for 1993 and Article 82 (4) for the purposes of the 1991 tax.

THEY 195/93 , LA 56/93, VaVM 74/93

28.6.1994/520:

This Act shall enter into force on 1 July 1994.

The law shall apply for the first time in the taxation provided for in 1994.

THEY 59/94 , VaVM 23/94

28.6.1994/624:

This Act shall enter into force on 1 September 1994.

The law shall apply to applications pending and subsequent to its entry into force.

THEY 68/94 , VaVM 24/94

8.12.1994/1109:

This Act shall enter into force at the time laid down by the Regulation.

The law shall apply for the first time in the taxation of 1995.

THEY 173/94 , VaVM 44/94

16.12.1994/1223:

This Act shall enter into force at the time laid down by the Regulation. The law shall apply for the first time in the taxation of 1995. (1 January 1995 L 1223/1994 entered into force on 1 January 1995.)

THEY 256/94 , VaVM 68/94

29.12.1994/1465:

This Act shall enter into force on 1 January 1995.

The law shall apply for the first time in the taxation of 1995. Article 48 of the Law applies for the first time in the taxation of 1994.

Article 66 (3) of the Law applies in its amended form to the 1994 tax on the employment options which were used on or after 16 September 1994. However, the law does not apply in the case of taxation to be delivered in 1994 if the period of use of the employee option or part of the period of validity of the contract for the purposes of calculating the loan in respect of which the loan is issued in 1994, as laid down in Chapter 5 of the Companies Act, In accordance with the terms and conditions of the original or before 16 September 1994. In the case of the Government of the European Communities, in accordance with the terms of the original loan terms, it is not considered either to authorise the transfer of an employment option or to bring forward the date of application of it by the Government of the Community on 16 September 1994. This mandate given in the original terms of reference.

The provisions on the remuneration of the law on prior authorisation shall apply to the employment options used on or after the date of entry into force of the law.

24.2.1995/227:

This Act shall enter into force on 1 March 1995.

The law shall apply for the first time in the taxation of 1995. However, Article 54b applies for the first time in the taxable amount to be provided for 1993.

THEY 354/94 , VaVM 94/94

17.3.1995/352:

This Act shall enter into force on 1 April 1995.

The law applies in the case of taxes to be delivered for the period 1995 to 1998.

THEY 367/94 , VaVM 101/94

1 DECEMBER 1995/1333:

This Act shall enter into force on 1 January 1996.

THEY 132/95 , VaVM 24/95, EV 93/95

8.12.1995/1389:

This Act shall enter into force on 1 January 1996.

The law applies for the first time in the taxable amount for 1996.

THEY 63/95 , VaVM 35/95, EV 119/95

18.12.1995/1549:

This Act shall enter into force on 1 January 1996.

Article 10 (4a) and (4b) of the Law shall apply to a performance which takes place on or after the date of entry into force of the law.

Articles 68 and 96 shall apply to payments made on or after the date of entry into force of the law. However, the contributions of the voluntary pension insurance scheme, which are based on the voluntary pension insurance provided before 1 September 1995 and which amount to a maximum of 15 000 marks in the tax year, shall, however, be applicable for the years 1996 and 1997 The law in force in 1995.

Article 76 (1) (4) shall apply to a pension payable on the basis of a pension decision taken on or after the date of entry into force of the law.

Article 77 (1) shall apply to a remuneration resulting from or after the date of entry into force of the law on the basis of an external activity which begins on or after the date of entry into force of the law. However, the law in force in 1995 applies in the case of taxes to be provided for 1996 and 1997, provided that:

(a) has started during or before 1995; or

(b) beginning in 1997 or before, and in accordance with the explicit provision of the double taxation agreement in force between Finland and the State of employment, the State of employment shall not tax the salary which is obtained from: Work related to construction, installation or assembly operations.

As far as the wind is concerned, the law applies for the first time in the taxation of 1996.

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

18.12.1995/1565:

This Act shall enter into force on 1 January 1996.

Article 122 (1) shall apply to transfers of ownership after 6 October 1995. Article 122 (2) shall apply to applications pending before the entry into force of the law.

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

18.12.1995/1585:

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

29.12.1995/1734:

This Act shall enter into force on 1 January 1996.

The law shall apply for the first time in the taxable amount for 1996 to the mergers, divisions and exchanges which took place on or after 1 January 1996. However, the law applies, where the taxable person so requests, for the purposes of taxation, which is already provided for in 1995, for mergers, divisions, business transfers within the meaning of Article 52 (2) of the Law on the taxation of business income. Share exchanges which took place on or after 1 January 1995.

Where the application for the implementation of the Merger Treaty has been submitted to a court or other authority by 3 November 1995, the application for a merger shall be subject to the application of Article 52a of the Merger Regulation By way of derogation from the provision, the provisions in force when the law came into force.

THEY 177/95 , VaVM 49/95, EV 172/95

4.4.1996/227:

This Act shall enter into force on 15 April 1996.

The law applies for the first time in the taxable amount for 1996.

THEY 215/95 , VaVM 3/96, EV 24/96

20.6.1996/431:

This Act shall enter into force on 1 July 1996.

The law shall apply for the first time in the taxation of 1995.

THEY 58/96 , VaVM 14/96, EV 64/96

29.11.1996/97:

This Act shall enter into force on 13 December 1996.

The law applies for the first time in the taxable amount for 1997.

THEY 83/1996 , VaVM 30/1996, EV 159/1996

5 DECEMBER 1996/97:

This Act shall enter into force on 1 January 1997.

The law applies for the first time in the taxable amount for 1997.

THEY 170/1996 , StVM 28/1996, EV 175/1996

20.12.1996/1126:

This Act shall enter into force on 1 January 1997.

The law applies for the first time in the taxable amount for 1997. However, Article 50 of the Law applies for the first time in the taxable amount to be provided for 1993.

Article 24 of the Act shall apply to changes in the mode of operation which took place on or after 1 January 1997. If, in 1996, the taxable person was subject to the provisions relating to the spouse, and if he was entitled to a pension deduction under Article 101 (2) and (3) of the Income Tax Act, the taxable person A reduction in the pension income in accordance with Article 101 (2) and (3) of this Act, as long as he is subject to the provisions of the law on the spouse of this law, even if he was not actually granted the income from 1996; A reduction in pension income. (12/01999/1221)

THEY 105/1996 , VaVM 37/1996, EV 179/1996

19 JUNE 1997/584:

This Act shall enter into force on 1 July 1997.

The law shall apply to donations or other donations made on or after 8 May 1997.

THEY 61/1997 , VaVM 8/1997, EV 69/1997

24.7.1997/707:

This Act shall enter into force on 1 August 1997.

The law applies for the first time in the taxable amount for 1997.

NO 63/1997 , VaVM 12/1997, EV 93/1997

21.11.1997/1024:

This Act shall enter into force on 1 January 1998.

Article 77 (1) shall apply to the remuneration received on or after 1 January 1998. However, for the years 1996 to 2005, the law in force during the period from 1996 to 2005 shall apply if the external service:

1) has started before 1996; or

2) begins or has started before 2006 and relates to construction, installation or assembly operations, and to the explicit provision of the double taxation agreement in force between Finland and the country of employment. The State of employment shall not tax the pay resulting from work related to the construction, installation or assembly operations. (15.12.2003/1066)

THEY 161/1997 , VaVM 24/1997, EV 152/1997

19.12.1997/1263:

This Act shall enter into force on 1 January 1998.

The law applies for the first time in the taxable amount for 1998. However, Article 63a and Article 92 (23) and (24) shall apply from the tax year 1997.

THEY 102/1997 , VaVM 38/1997, EV 207/1997

ON 30 DECEMBER 1997/1383

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

26.6.1998/99:

This Act shall enter into force on 1 July 1998. The law applies for the first time in the taxable amount for 1999.

THEY 26/1998 , VaVM 13/1998, EV 66/1998

26.6.1998/474:

This Act shall enter into force on 1 July 1998.

The law shall apply for the first time in the tax year 1999.

THEY 27/1998 , VaVM 14/1998, EV 67/1998

26.6.1998/4751:

This Act shall enter into force on 1 July 1998.

The law applies for the first time in the taxable amount for 1999. Articles 53a and 54c shall apply to shareholder loans taken on or after 3 April 1998.

However, Article 24 (4) and Article 92 (11) shall apply from the tax year 1997 and Article 53a, Article 58 (7) and Article 143 (7) from the tax year 1998.

THEY 28/1998 , VaVM 15/1998, EV 68/1998

10.7.1998/533:

This Act shall enter into force on 1 August 1998.

THEY 54/1998 , VaVM 18/1998, EV 75/1998

21.08.1998/677:

This Act shall enter into force on 1 January 1999.

The law applies for the first time in the taxable amount for 1999.

THEY 128/1997 , LaVM 4/1998, EV 83/1998

14 DECEMBER 1998/99:

This Act shall enter into force on 1 January 1999.

The law shall apply to transfers of ownership where the holding referred to in paragraph 1 is exceeded on or after the date of entry into force of the law.

However, Article 122 (3) shall apply to applications pending and subsequently entered into force.

THEY 201/1998 , VaVM 43/1998, EV 167/1998

14.12.1998/99:

This Act shall enter into force on 1 January 1999.

THEY 170/1998 , StVM 21/1998, EV 159/1998

18.12.1998/10:

This Act shall enter into force on 1 January 1999.

The interest benefit of the employment loan shall be calculated until 30 June 1999 at the base rate fixed by the Bank of Finland, which was applied before the entry into force of this Act.

THEY 252/1998 , VaVM 48/1998, EV 180/1998

18.12.1998-1072:

This Act shall enter into force on 1 April 1999.

LA 120 and 121/1998, EC 31/1998

ON 30 DECEMBER 1998,

This Act shall enter into force on 1 January 1999.

The law applies for the first time in the taxable amount for 1999.

However, Article 24 (4), Article 31 (6), Article 71 (1) and Article 143 (7) shall apply from the tax year 1998.

In the case of life insurance contracts concluded before 25 September 1998, the provisions of Article 34 shall apply in the form of taxation to be delivered in 1999 before this law in its form.

THEY 129/1998 , VaVM 61/1998, EV 243/1998

ON 30 DECEMBER 1998,

This Act shall enter into force on 1 January 1999.

THEY 129/1998 , VaVM 61/1998, EV 243/1998

5.3.1999 /227:

This Act shall enter into force on 15 March 1999.

The law applies for the first time in the taxable amount for 1999.

THEY 281/1998 , VaVM 69/1998, EV 279/1998

5.3.1999 TO 229:

This Act shall enter into force on 15 March 1999. It shall apply for the first time in the taxable amount for 1999.

Where a taxable person has a sports income invested before the entry into force of this Act, a training account, or any other comparable fund, and where the taxable person continues his sporting career, The funds in the funds may be transferred under the conditions laid down in this Act to the coaching fund or to the sports fund. The transferred funds shall not be taken into account for the calculation of the amount of the sport in the fiscal year. For the rest, the funds in the previously used funds shall be considered as revenue for the year 2000 or the year before that.

THEY 278/1998 , VaVM 68/1998, EV 268/1998

29.10.1999/980:

This Act shall enter into force on 1 November 1999.

The law applies for the first time in the taxable amount for 1999.

THEY 46/1999 , VaVM 7/1999, EV 35/1999

12.11.1999/1027:

This Act shall enter into force on 1 January 2000.

The law applies for the first time in the taxable amount for the year 2000.

THEY 101/1999 , VaVM 15/1999, EV 62/1999

12.11.1999 1028:

This Act shall enter into force on 15 November 1999 and shall be valid until 30 June 2000.

The law applies for the first time in the taxable amount for 1999.

THEY 101/1999 , VaVM 15/1999, EV 62/1999

12.11.1999/1029:

This Act shall enter into force on 1 January 2000.

THEY 101/1999 , VaVM 15/1999, EV 62/1999

23.12.1999/1218:

This Act shall enter into force on 1 January 2000.

The law shall apply to the interest accruing from 1 June 2000 and beyond, if the interest rate is paid before 1 June 2000.

The 60-year age limit for the right to deduct pension contributions and the pension level of 60 % shall apply from the tax year 1999 onwards for insurance after 23 June 1999. As from 1 January 2000, other amendments to the reduction of pension contributions shall apply to all insurance covered by this Act. By the date of entry into force of this Act, the provisions on the age of 58 and 66 % of the maximum pension level applicable to the pension insurance covered by this Act shall apply from the date of entry into force of this Act before the law in force. Pension insurance shall not be deemed to be taken until the insurance contributions under the insurance contract have started to be paid.

THEY 32/1999 , VaVM 23/1999, EV 111/1999

23.12.1999/12:

This Act shall enter into force on 1 January 2000.

The law applies for the first time in the taxable amount for the year 2000.

THEY 39/1999 , VaVM 25/1999, EV 113/1999

23.12.1999/1221:

This Act shall enter into force on 1 January 2000.

The law will apply for the first time in the taxation of 1997.

THEY 39/1999 , VaVM 25/1999, EV 113/1999

23.12.1999/1222:

This Act shall enter into force on 1 January 2000.

The law applies for the first time in the taxable amount for the year 2000.

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

30.12.1999/1343:

This Act shall enter into force on 1 January 2000.

THEY 71/1999 , VaVM 26/1999, SuVM 1/1999, EV 115/1999

30.12.1999/1345:

This Act shall enter into force on 1 January 2000 and shall apply in the tax year 2000.

THEY 71/1999 , VaVM 26/1999, SuVM 1/1999, EV 115/1999

26.5.2000/468:

This Act shall enter into force on 1 June 2000.

The law applies for the first time in the taxable amount for the year 2000.

THEY 16/2000 , VaVM 7/2000, EV 58/2000

9.6.2000/530

This Act shall enter into force on 1 September 2000.

The law applies for the first time in the taxable amount for the year 2000. However, reimbursement of expenses paid before the entry into force of the law shall apply to the provisions in force at the time of entry into force of the law.

24.11.2000/995

This Act shall enter into force on 1 January 2001.

The law applies for the first time in the taxable amount for 2001. The law shall apply to work carried out on the date of entry into force of the law and thereafter.

However, the reduction referred to in Article 127a of the tax in 2001 shall not exceed 5 000 marks and shall be granted only to the extent that a part of the cost referred to in Article 127 (b) exceeds 500 marks.

THEY 140/2000 , VaVM 26/2000, EV 145/2000

15.12.2000/1086:

This Act shall enter into force on 31 December 2000.

Article 69 of this Law applies for the first time in the taxable amount for the year 2000 and Article 71 for the first time in the taxable amount for 2001.

THEY 83/2000 , VaVM 32/2000, EV 185/2000

21.12.2000/1165:

This Act shall enter into force on 1 January 2001.

The law applies for the first time in the taxable amount for 2001.

THEY 102/2000 , VaVM 38/2000 EV 203/2000

21.12.2000/116:

This Act shall enter into force on 1 January 2001.

THEY 102/2000 , VaVM 38/2000 EV 203/2000

2.3.2001/60:

This Act shall enter into force on 1 September 2001. The law applies for the first time in the taxable amount for 2001.

THEY 184/2000 StVM 38/2000, EV 177/2000

29.6.2001/57:

This Act shall enter into force on 1 July 2001. This law shall apply for the first time in the taxation of 2001.

THEY 47/2001 , VaVM 8/2001, EV 76/2001

26.10.2001/860:

This Act shall enter into force on 1 November 2001.

Article 105a (1) shall apply for the first time in the tax treatment provided for in 2001.

THEY 96/2001 , VaVM 15/2001 EV 116/2001

26.10.2001/896:

This Act shall enter into force on 1 January 2002.

The law shall apply for the first time in the taxable amount to be delivered in 2002.

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

13.12.2001/12:

This Act shall enter into force on 1 January 2002.

Article 105a (2) shall apply for the first time in the form of taxation to be transmitted for 2002.

THEY 117/2001 , VaVM 29/2001, EV 172/2001

13.12.2001/1242:

This Act shall enter into force on 1 January 2002.

THEY 117/2001 , VaVM 29/2001, EV 172/2001

21.12.2001/1459:

This Act shall enter into force on 1 January 2002.

THEY 130/2001 , VaVM 33/2001, EV 183/2001

28.12.2001/15:

This Act shall enter into force on 1 January 2002.

THEY 180/2001 , TaVM 20/2001, EV 203/2001

3.12.2002/1026:

This Act shall enter into force on 15 December 2002.

The law shall apply for the first time in the taxable amount to be delivered in 2002.

THEY 201/2002 , VaVM 22/2002, EV 168/2002

20.12.2002/1162:

This Act shall enter into force on 1 January 2003.

THEY 256/2002 , VaVM 37/2002, EV 226/2002

20.12.2002/1164:

This Act shall enter into force on 1 January 2003.

The law shall apply for the first time in the tax year of the tax year 2003.

THEY 123/2002 , No 36/2002, EV 223/2002

ON 30 DECEMBER 2002,

This Act shall enter into force on 1 January 2003.

THEY 219/2002 , N ° 210/2002,

30.12.2002/1360:

This Act shall enter into force on 1 January 2003.

Article 92 (4) shall apply for the first time in the tax treatment provided for in 2002.

THEY 122/2002 , THEY 255/2002 , VaVM 35/2002, EV 222/2002

30.12.2002/1361:

This Act shall enter into force on 1 January 2003.

THEY 122/2002 , THEY 255/2002 , VaVM 35/2002, EV 222/2002

27.6.2003/606:

This Act shall enter into force on 1 July 2003.

The law shall apply for the first time in the taxable amount for the year 2003.

THEY 10/2003 , VaVM 6/2003, EV 14/2003

5.12.2003/1004:

This Act shall enter into force on 1 January 2004.

The law shall apply for the first time in the taxation of the tax year 2004.

THEY 50/2003 , VaVM 19/2003, EV 54/2003

15.12.2003/1065:

This Act shall enter into force on 1 January 2004.

The law shall apply for the first time in the tax treatment provided for in 2004.

THEY 49/2003 , No 24/2003, LA 138/2003, EV 64/2003

15.12.2003/1066:

This Act shall enter into force on 1 January 2004.

THEY 49/2003 , No 24/2003, LA 138/2003, EV 64/2003

24.6.2004 TO 561:

This Act shall enter into force on 1 July 2004.

Article 47 (4), Article 69 (4) and Article 74 (1) (2) shall apply for the first time in the taxable amount to be provided for 2004.

Article 54 (2) and Article 112 of the Act shall apply for the first time in the taxable amount for the year 2005.

Article 112a of the Act shall apply to benefits paid or recovered after or after 1 January 2005.

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

30.07.2004/716:

This Act shall enter into force on 15 August 2004.

This law shall apply for the first time in the taxation provided for in 2005. However, there is a 57 % tax on dividends received by natural persons and hives and 43 % duty-free in the tax to be delivered in 2005.

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

30.07.2004/728:

This Act shall enter into force on 1 January 2005.

The law shall apply for the first time in the tax treatment provided for in 2005. Article 47 (3) applies to the transfer of shares and units as it entered into force at the date of entry into force of this Act, provided that the increase in the share capital is registered by 31 December 2004 at the latest.

THEY 96/2004 , VaVM 13/2004, EV 118/2004

20 AUGUST 2004 772:

This Act shall enter into force on 1 January 2005. The law applies to insurance premiums and pensions paid after the date of entry into force of the law, as well as to other services paid on the basis of pension insurance, with the exception of the following exceptions.

By virtue of the provisions in force at the time of entry into force of this Act, the contributions of the voluntary individual pension insurance, taken at the latest on 5 May 2004, shall be deducted in the tax year 2005. If the right to deduct is subject to the conditions referred to in Article 96 (2) or (3) of the Income Tax Act in force at the time of entry into force of this Act, the taxable person may deduct up to a maximum of the amount he could deduct In the year 2004. Insurance shall be deemed to have been taken when payments under the insurance contract have started to be paid.

The age limit of 62 years, which is subject to the eligibility of insurance premiums, shall apply from the tax year 2004 onwards of 6 May 2004 or thereafter. By the date of entry into force of this Act, the provisions of the provisions in force at the latest on 5 May 2004 shall apply as tax years 2005 to 2009. Insurance shall be deemed to have been taken when payments under the insurance contract have started to be paid.

For the tax year 2005, the taxable person may deduct a total of up to EUR 8,500 from the voluntary individual pension scheme referred to in paragraph 2 and subsequently taken on 6 May 2004 or thereafter. In this case, the first contribution shall be deducted from the first contribution.

By way of derogation from Article 34a of this Act, the pension and other insurance contributions payable under the voluntary individual pension insurance referred to in Article 34a of 5 May 2004 shall be taxable income from taxable persons In so far as the pension or other contributions are paid before the entry into force of the law or from the contributions paid in the tax year of the tax year in respect of the amount of insurance saved and the income accrued to it from the insurance period.

At the request of the tax authority, the insurance company shall, in respect of the individual voluntary pension insurance contract of 5 May 2004, present information on the amount of the insurance saving, the reduction of the savings and the amount of As well as other information necessary for taxation purposes.

Where a taxable person has taken individual voluntary pension insurance no later than 5 May 2004 and the contributions have been paid after 2005 and 5 articles cannot be applied as a consequence of the fact that the information referred to in paragraph 6 is not Have not been reliably obtained, the pension paid on the basis of the insurance is divided on the basis of the results of the survey, by estimating the amount of earnings and income.

The collective supplementary pension scheme shall be subject to the provisions in force at the time of the entry into force of this Act from the fiscal year 2005, provided that the taxable person has been in the collective supplementary pension scheme organised by the employer on 5 May 2004.

For the purposes of Article 68 (2) of this Law, the age limit referred to in Article 54d (2) shall apply to the insurance to be taken on or after 6 May 2004. The insurance policies of 5 May 2004 shall be subject to the age limit laid down in the provisions of this Act.

As regards the deductibility of supplementary pension insurance premiums written in the Pensions Act and the pension scheme paid by farmers in the Pensions Act, and on the basis of the taxation of the pension paid on the basis of that law, the provisions of this Law apply to compulsory pension insurance. Payments and the pension payable on that basis.

The contributions of the voluntary individual pension scheme taken before 1 January 2005 shall be deductible, notwithstanding the fact that, according to the insurance contract, the insurance may also be reimbursed on the basis of the unemployment of the insured spouse. The provisions of Article 34a (4) shall not apply. Insurance shall be deemed to have been taken when payments under the insurance contract have started to be paid. (21.12.2004)

THEY 80/2004 , VaVM 9/2004, EV 110/2004

21.12.2004:

This Act shall enter into force on 1 January 2005.

The law shall apply for the first time in the tax treatment provided for in 2005.

THEY 245/2004 , No 36/2004, EV 220/2004

ON 30 DECEMBER 2004,

This Act shall enter into force on 1 January 2005.

The law shall apply for the first time in the tax treatment provided for in 2005.

THEY 146/2004 , VaVM 38/2004, EV 240/2004

ON 30 DECEMBER 2004,

This Act shall enter into force on 1 January 2005.

The law shall apply for the first time in the tax treatment provided for in 2005.

THEY 257/2004 , VaVM 40/2004, EV 246/2004

ON 30 DECEMBER 2004,

This Act shall enter into force on 1 January 2005.

THEY 206/2004 , HaVM 26/2004, EV 245/2004

28.1.2005/40:

This Act shall enter into force on 1 May 2005 and shall apply for the first time in the taxation provided for in 2005.

THEY 183/2004 , StVM 27/2004, EV 161/2004

20 MAY 2005 334:

This Act shall enter into force on 1 June 2005.

The law shall apply for the first time in the tax treatment provided for in 2004.

THEY 23/2005 , EV 40/2005,

10.6.2005/409:

This Act shall enter into force on 1 August 2005.

The law shall apply for the first time in the tax treatment provided for in 2005.

In the calculation of the amount of student loans eligible for a student loan allowance referred to in Article 127 (d) (2), account shall be taken of the student loans raised during and after the completion of the university studies started on 1 August 2005.

THEY 11/2005 , SiVM 5/2005, EV 57/2005

15.7.2005/528:

This Act shall enter into force on 20 July 2005.

THEY 266/2004 , LA 58/2005, HaVM 10/2005 EV 83/2005

15.7.2005/558:

This Act shall enter into force on 1 August 2005.

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

THEY 17/2005 , MmVM 3/2005 EV 93/2005

15.7.2005/5641

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

23.09.2005:

This Act shall enter into force on 1 October 2006.

THEY 263/2004 , LaVM 10/2005, PLN 20/2005 EV 98/2005

4.11.2005/858

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

9.12.2005/968:

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 172/2005 , 30/2005, EV 158/2005

22.12.2005/1088:

This Act shall enter into force on 1 January 2006.

The law shall apply for the first time in the taxable amount for 2006 to the payments made after the entry into force of the law.

LA 164/2003, VaVM 26/2005, EK 25/2005

22.12.2005/1115:

This Act shall enter into force on 1 January 2006.

This law shall apply for the first time in the taxable amount to be delivered in 2006.

THEY 68/2005 , THEY 129/2005 , StVM 22/2005 EV 139/2005

22.12.2005/1128:

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 117/2005 , VaVM 34/2005 EV 174/2005

22.12.2005/1136:

This Act shall enter into force on 1 January 2006.

THEY 193/2005 , VaVM 41/2005, EV 192/2005, Council Directive 2005 /19/EC (32005L0019); OJ L 58, 4.3.2005, p. 19.

22.12.2005/114:

This Act shall enter into force on 1 January 2006.

The amendment of Article 123 (1) and Article 136 (1) shall apply for the first time in the tax year 2006. For the rest, the law will apply for the first time in the tax treatment provided for in 2007.

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

22.12.2005, P.

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 212/2005 , VaVM 43/2005 EV 215/2005

29.12.2005/1227

This Act shall enter into force on 1 January 2006.

This law shall apply for the first time in the taxation provided for in 2005. This law shall also apply to work which has begun before the entry into force of this Act. If working at a special place of employment has started before the entry into force of this Act, the taxable amount shall be subject to the provisions in force at the time of entry into force of this Act, if they lead to a taxable person A more favourable outcome than the application of this law.

THEY 211/2005 , VaVM 46/2005 EV 220/2005

8.12.2006/1097:

This Act shall enter into force on 1 January 2007.

THEY 93/2006 , PVM 8/2006 EV 113/2006

22.12.2006/12:

This Act shall enter into force on 1 January 2007.

THEY 266/2006 , VaVM 39/2006, EV 228/2006

22.12.2006/12:

This Act shall enter into force on 1 January 2007.

The law shall apply for the first time in the tax treatment provided for in 2007. However, Article 127a (3) applies for the first time in the taxable amount for 2006.

THEY 144/2006 , VaVM 37/2006, EV 209/2006

22.12.2006/1223:

This Act shall enter into force on 1 January 2007.

The law shall apply for the first time on or after 1 January 2007.

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

29.12.2006/1425:

This Act shall enter into force on 1 January 2007.

The law shall apply for the first time in the tax treatment provided for in 2007. The law shall apply to the distribution which has taken place on or after 1 January 2007. For the divisions in which the distribution plan is registered in the trade register before 1 January 2007, the provisions of Article 123 (1) of the Income Tax Act entered into force on the date of entry into force of this Act shall apply.

THEY 247/2006 , VaVM 42/2006, EV 250/2006 Council Directive 2005 /19/EC (32005L0019); OJ L 58, 4.3.2005, p. 19

9.2.2007/162:

This Act shall enter into force at the time of the Council Regulation.

The law applies for the first time in the tax year of the tax year in which the law enters into force.

THEY 271/2006 , VaVM 44/2006 EV 274/2006

30.3.2007/337:

This Act shall enter into force on 1 July 2007.

THEY 254/2006 , TyVM 15/2006, EV 286/2006

13.4.2007/4521

This Act shall enter into force on 1 September 2007.

THEY 267/2006 , TyVM 17/2006 EV 308/2006

11.5.2007/5:

The entry into force of this Act is laid down by a Council regulation.

This law has been repealed by the 15/07/2011 As from 1 January 2012.

THEY 177/2006 , MmVM 18/2006, EV 280/2006

2.11.2007/955:

This Act shall enter into force on 9 November 2007.

THEY 59/2007 , VaVM 9/2007, EV 40/2007

7.12.2007/1141:

This Act shall enter into force on 1 January 2008.

The law shall apply for the first time in the tax treatment provided for in 2008. The total amount of the tuition allowance provided for in Article 105 of this Act in 2008 shall be eur 2 300, but not more than the amount of study grant.

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

11.4.2008/2021:

This Act shall enter into force on 16 April 2008 and shall be valid until 31 March 2009.

The law shall apply for the first time in the tax treatment provided for in 2008.

THEY 8/2008 , VaVM 4/2008 EV 23/2008

18.7.2008/530:

This Act shall enter into force on 1 October 2008.

THEY 13/2008 , TaVM 7/2008, EV 51/2008

19.12.2008/946:

This Act shall enter into force on 1 January 2009. Article 98a is valid until 31 December 2012. (29.12.2015)

The law shall apply for the first time in the tax treatment provided for 2009. However, Article 98a of the Act applies only to the taxation provided for the years 2009 to 2012. (29.12.2015)

THEY 112/2008 , VaVM 22/2008, EV 157/2008

30.12.2008/1078:

This Act shall enter into force on 1 January 2009.

The law shall apply for the first time in the tax treatment provided for 2009.

THEY 176/2008 , VaVM 23/2008, EV 171/2008

30.12.2008/1085:

This Act shall enter into force on 1 January 2009.

Article 43a, provisionally added, is valid until 31 December 2009. Article 43b (1) and Article 43c, provisionally added to the Act, shall be valid until 31 December 2011 and Article 43b (2) and (3) until 31 December 2013.

Article 55 (2) and (3) of the Law shall apply for the first time in the tax treatment provided for in 2008. Forest deductions made before 1 January 2008 shall not be taken into account for the determination of the ceiling laid down in Article 55 (2) of the Law.

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

24.4.2009/27:

This Act shall enter into force on 1 May 2009.

THEY 13/2009 , PVM 2/2009, EV 30/2009

15 MAY 2009 TO 329

This Act shall enter into force on 22 May 2009.

The law shall apply for the first time in the tax treatment provided for in 2008.

For long-acting expenditure, as referred to in Article 24 of the Law on the taxing of the economy at the beginning of 2008, and in Chapter 3 of Part III of the Act on the taxation of commercial income, the cost of the acquisition shall be the amount and other The value of the assets in taxation shall be deemed to be the carrying amount of the assets in accordance with the financial statements for the financial year ending 31 December 2007.

THEY 220/2008 , VaVM 5/2009, EV 44/2009

29 MAY 2009/353

This Act shall enter into force on 4 June 2009 and shall expire on 31 December 2011.

The law applies in the tax years 2009 to 2011.

THEY 53/2009 , VaVM 6/2009, EV 56/2009

29 MAY 2009/366:

This Act shall enter into force on 1 January 2010.

This law shall apply for the first time in the taxation provided for in 2010.

THEY 233/2008 , LaVM 3/2009, EV 37/2009

26.6.2009/469:

This Act shall enter into force on 1 July 2009.

The law shall apply to a dividend which is to be lifted on or after 1 January 2010.

THEY 47/2009 , VaVM 8/2009, EV 81/2009

22.12.2009/1208:

This Act shall enter into force on 1 January 2010.

Unemployment insurance law granted before the entry into force of this Act (1290/2002) And of the Law on Public Employment Service (1295/2002) Shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 178/2009 , No 27/2009, StVL 20/2009, TyVM 11/2009, EV 224/2009

22.12.2009/12:

This Act shall enter into force at the time of the Council Regulation. Article 48 (8) is valid until 31 December 2010.

THEY 118/2009 , VaVM 34/2009, EV 188/2009

22.12.2009/10:

This Act shall enter into force on 1 January 2010.

The law applies for the first time in the taxable amount to be provided for the year 2010, while Article 67 and Article 96 (5) are already applicable in the tax treatment provided for in 2009.

THEY 133/2009 , VaVM 39/2009, EV 208/2009

22.12.2009/13:

This Act shall enter into force on 1 January 2010.

Before the law enters into force, action can be taken to enforce the law.

THEY 208/2009 , No 23/2009, EV 203/2009

22.12.2009/1365:

This Act shall enter into force on 1 January 2010.

Article 122a is valid until 31 December 2011.

THEY 245/2009 , VaVM 44/2009, EV 251/2009

29.12.2009/1736

This Act shall enter into force on 1 January 2010.

The law will apply for the first time in the tax treatment provided for 2010.

THEY 244/2009 , VaVM 43/2009, EV 252/2009

29.12.2009/1741

This Act shall enter into force on 1 January 2010.

The law shall apply as from the date of entry into force of and after the date of entry into force of the law, with the exception of those paid on the basis of contributions and pensions, as well as other contributions paid under pension insurance. The provisions on the death row shall apply to the insurance policies relating to the pension insurance taken on 18 September 2009 and thereafter. Insurance shall be deemed to have been taken when payments under the insurance contract have started to be paid.

As a condition for the deductibility of pension insurance contributions, the age limit laid down in Article 54d (2) (1) shall apply from 18 September 2009 and from the tax year 2009 onwards.

By way of derogation from Article 34a, a natural person's pension and other contributions on the basis of voluntary pension insurance, as well as the amount received on the basis of repurchase, as provided for in Article 34a The performance of the long-term savings contract is taxable income, in so far as they have accrued on the basis of the contributions deducted and the revenue accrued to them.

By virtue of the provisions in force at the time of entry into force of this Act on 17 September 2009, the age limit shall apply for the period 2010-2016. The provisions in force at the time of entry into force of this Act shall apply to the deductibility of payments.

By the date of entry into force of this Act, Article 34a (4), which entered into force on the date of entry into force of this Act, shall apply to a pension paid on the basis of the declaration of 17 September 2009 and to the other service.

Article 68 (2) of this Law applies to the insurance to be taken on 18 September 2009. No later than 17 September 2009, the employer's employee shall be subject to the provisions in force at the time of entry into force of this Act.

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

11.6.2010/504:

This Act shall enter into force on 1 September 2010.

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

30.12.2010/14:

This Act shall enter into force on 1 January 2011.

The law shall apply for the first time in the taxable amount for the year 2011. However, Article 50 (1) applies for the first time to losses incurred in the tax year 2010.

THEY 122/2010 , THEY 258/2010 , VaVM 47/2010, EV 240/2010

30.12.2010/1415:

This Act shall enter into force on 1 January 2011.

THEY 122/2010 , THEY 258/2010 , VaVM 47/2010, EV 240/2010

17.6.2011/772:

This Act shall enter into force on 1 August 2011.

THEY 174/2010 TyVM 15/2010, EV 303/2010

29.12.2011/15:

This Act shall enter into force on 1 January 2012.

The law shall apply for the first time in the taxation provided for in 2012.

Articles 124 (a) and 121c shall apply until 31 December 2012 and shall apply to the taxation provided for in 2012.

Articles 58b and 124 (b) shall be valid until 31 December 2013. Article 58b applies in tax years 2012 and 2013 and Article 121b of the Law applies in the tax year 2013.

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

29.12.2011/1517:

This Act shall enter into force on 1 January 2012.

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

29.12.2011/15:

This Act shall enter into force on 1 January 2012.

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

11.5.2012/2:

This Act shall enter into force on 15 May 2012.

The law shall apply for the first time in the taxation provided for in 2012.

THEY 148/2011 , VaVM 7/2012, EV 27/2012

29 JUNE 2012/383:

This Act shall enter into force on 29 June 2012.

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

31 AUGUST 2012/489:

This Act shall enter into force on 1 January 2013.

Article 124b shall apply until 31 December 2013 and shall apply to the tax to be delivered for the year 2013.

THEY 28/2012 , VaVM 14/2012, EV 66/2012

14.12.2012/7741

This Act shall enter into force on 1 January 2013.

THEY 32/2012 , TaVM 11/2012, EV 117/2012

14.12.2012/77:

This Act shall enter into force on 1 January 2013.

The law shall apply for the first time in the tax treatment provided for in 2013. However, Article 127 (b) applies to work carried out in or after 2007.

THEY 87/2012 , VaVM 23/2012, EV 111/2012

14.12.2012/87:

This Act shall enter into force on 1 January 2014.

THEY 88/2012 , VaVM 28/2012, EV 127/2012

14.12.2012/78:

This Act shall enter into force on 1 January 2013 and shall be valid until 31 December 2013.

THEY 88/2012 , VaVM 28/2012, EV 127/2012

14.12.2012:

This Act shall enter into force on 1 January 2013.

Prior to the entry into force of the law, the provisions in force at the time of entry into force of the law shall apply to voluntary individual pension insurance and before the entry into force of the law. Insurance shall be deemed to have been taken and the long-term savings agreement has been concluded when payments under the insurance or long-term savings agreement have started to be paid.

The collective supplementary pension scheme shall be subject to the provisions in force at the time of entry into force of this Act, provided that the taxable person has been under the collective supplementary pension scheme organised by the employer when the law enters into force.

THEY 90/2012 , VaVM 25/2012, EV 120/2012

21 DECEMBER 2012/878

This Act shall enter into force on 1 January 2013.

When applying for a change before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

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

28.12.2012:

This Act shall enter into force on 1 January 2013.

THEY 133/2012 , TaVL 41/2012, PLL 32/2012, TyVM 7/2012, EV 163/2012

28.12.2012:

This Act shall enter into force on 1 January 2013.

Article 122a is valid until 31 December 2015.

THEY 176/2012 , VaVM 36/2012, EV 169/2012

9.8.2013/5:

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

12:30 TO 12:30:

This Act shall enter into force on 1 January 2014.

THEY 152/2013 , TyVM 11/2013, HaVL 28/2013, EV 210/2013

ON 30 DECEMBER 2012,

This Act shall enter into force on 1 January 2014.

The law applies for the first time in the form of taxation for the year 2014. If the decision to amend the Community financial year was adopted on 21 March 2013 or thereafter so that the Community tax year will not end in 2013, or so that the tax year ending in 2014 has started in 2013 after 21 March, The Community income tax rate for the tax year 2014, however, is 24,5 %.

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 33b (6) and Articles 45a and 46a shall, for the first time, apply to the allocation of funds received on 1 January 2016.

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

30.12.2013/1246:

This Act shall enter into force on 1 January 2014. However, Article 92 (14) and Articles 127 d (1) and (2) shall enter into force on 1 August 2014 and Article 58 (1) and (2) shall apply from 1 January 2015.

Article 48a shall apply until 31 December 2014.

However, the law applies for the first time in the case of the tax to be delivered in 2014, with Article 92 (16) already applicable for the tax to be delivered for the year 2013 and Article 48a will apply in respect of the taxes provided for the years 2013 and 2014.

THEY 105/2013 , THEY 181/2013 , VaVM 22/2013, EV 148/2013

ON 30 DECEMBER 2012,

This Act shall enter into force on 1 January 2014.

THEY 194/2013 , VaVM 33/2013, EV 222/2013

12.12.2014/1086

This Act shall enter into force on 1 January 2015.

Articles 58b and 126a shall be valid until 31 December 2017.

However, for the first time in the tax on 2015, the law shall be applied in such a way as to apply Article 58 (2) for the first time in the taxable amount to be delivered in 2018. Article 58b applies in the case of taxes to be delivered for the years 2015 to 2017.

THEY 122/2014 , VaVM 25/2014, EV 179/2014

12.12.2014/1090:

This Act shall enter into force on 1 January 2015.

The law shall apply for the first time in the tax treatment provided for in 2015.

THEY 220/2014 , VaVM 31/2014, EV 193/2014

ON 30 DECEMBER 2013,

This Act shall enter into force on 1 January 2015.

The law shall apply for the first time in the tax treatment provided for in 2015.

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

30.12.2014/1404:

This Act shall enter into force on 1 January 2015.

The law shall apply for the first time in the tax treatment provided for in 2015.

Upon the entry into force of the Act, the transfer of funds in the State guarantee fund shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 176/2014 , VaVM 33/2014, EV 217/2014

ON 30 DECEMBER 2011,

This Act shall enter into force on 1 January 2015.

THEY 180/2014 , VaVM 36/2014, EV 221/2014

20.3.2015/299:

This Act shall enter into force on 1 January 2016. The law shall apply for the first time in the tax treatment provided for in 2016.

THEY 321/2014 , StVM 40/2014, EV 270/2014

22.5.2015/6541

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 302/2014 , VaVM 41/2014, EV 285/2014