Income Tax Law

Original Language Title: Tuloverolaki

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1992/19921535

In accordance with the decision of the Parliament, provides for: (I) the PART of the GENERAL PROVISIONS Chapter 1 the scope of the law 1 § veronsaajat of the income tax and the tax on earned income to the State, and is carried out to the Church.
The tax on investment income to run the State. The right of return on capital income will be taken into account in the allocation of tax revenues as referred to in this law and tax accounting law (532/1998). (22.5.2015/654)

L:lla 654/2015 modified 2 shall enter into force on the 1.1.2016. The previous wording is: run the tax investment income to the State. The right of return on capital income will be taken into account in the allocation of tax revenues as referred to in this Act and the tax collection Act (611/86).
The result of the community and to the tax to the State and the yhteisetuuden is carried out. (22.5.2015/654)

L:lla 654/2015 modified (3) shall enter into force on the 1.1.2016. The previous wording is: run the tax to the State of the community and of the yhteisetuuden the result, and to the Church.

VeronkantoL 611/1978 VeronkantoL:lla 609/2005 is repealed.



section 2 of the Income tax regulations on business and the result of the calculation of the interest rate on the agricultural tax, taxation, a source of revenue for the procedure specifically provided for in the preliminary recovery and tax collecting.
To a limited extent by the taxable person, in addition to this law shall apply to the taxation of income received by the special rules. (noon/716) Chapter 2 General definitions for the purposes of this article, the community, the Community law 3:1) to the State and its establishments;
2) municipalities and municipal corporations;
3) the Church and other religious communities;
4) limited company, cooperative, savings banks, mutual funds, the mutual insurance company, University, lainajyvästöä, ideological or economic association, the Foundation and the institution; (December 29, 2009/1736) (5) repealed by L:lla and international administrators of 16.12.1994/1223 of 6);
7) referred to in points 1 to 6 communities comparable to any other legal person or a special dedicated assets.


for the purposes of this law, article 4 of the Group By: 1) to the laivanisännistöyhtiötä, an open company, limited partnership company and the kind of two or more persons for the purpose of economic activity established by the Association to be held, other than as a community that is intended to act on behalf of the shareholders of the joint (syndrome);
2) such associations of two or more persons, the purpose of which is the cultivation and management of real estate (taxation).
Yhtymänä is considered to be a taxable person engaged in the operation of two or more professional associations, with the aim of a predetermined construction work or other quasi-judicial work.


section 5 of the Yhteisetuus Yhteisetuutena will be held yhteismetsää, tiekuntaa, fishing, and sharing, as well as of other comparable federations.


section 6 of the real estate, the provisions of This law relating to immovable property shall similarly apply to any of the other in the land of the building, structure or other facility, the owner of the rights to the management of the country without consulting the hand over to a third person.


for the purposes of this Act, paragraph 7, of the spouses, the spouses of such persons, that the end of the year, before the tax are entered into a marriage.
Spouses who have been living in the whole of the tax year of the date when she ceased to to put an end to either separate from or changed during the tax year, or permanently separated from spouses, both of which are not taxable, not, however, apply the provisions of this law, spouses.
The provisions of this law also applies to the spouses of a marital relationship circumstances during the tax year of the marriage in the common household reach constantly in certain individuals who have previously been married or who is or has been a common child.


section 8 of the minor child, and the child, for the purposes of this law, a minor child, the beginning of the tax year in which the child has not met for 17 years.
The provisions of this law, a child of the taxpayer's spouse also apply to the child and the child of the taxpayer or his or her spouse and the child of otto.
Boosted the child for the purposes of this Act other than the child, reared at a price that someone other than their parents, the parents or one of the parents on the basis of which the spouse and elättämisen no one else does not have the right of a child to the reductions provided for in this Act. If a child has had two or more persons in the fiscal year concerned, raised as a child, not the parents, whose reductions it increased its maintenance by the time the fiscal year is the longest.
At the end of the tax year, if the child's parents are married, it is considered both parents elättäneen children in the fiscal year concerned. At the end of the tax year, if the child's parents are not married or have a date when she ceased to put an end to its isolation, it is considered a permanent resident of the parents in the care of the child, which has been ordered, the fiscal year elättäneen children. If child care is provided for both parents and child, the other parent is also a supply is deemed under the direct care of the child and its parents, which is the largest part of the tax year was elättäneen.


8 (a) of section (22 December 2005/841), the SE and the SCE on this Act, the company shall also apply to the European company statute (SE) laid down in Council Regulation (EC) No 1782/2003 n ° 2157/2001, as referred to in the SE.
The provisions of this law also apply to cooperatives on the Statute for a European cooperative society (SCE) laid down in Council Regulation (EC) No 1782/2003 1435/2003 if, meaning.
(II) the PART of the TAX LIABILITY of Chapter 1 of the territorial dimension of section 9 of the General tax liability and limited tax liability on the basis of the income liable to pay tax is the person who has been in the tax year 1) in Finland, the native community, the yhteisetuus and the estate here and elsewhere for print ();
2) a person who, during the tax year has not lived in Finland, as well as the foreign community here for print (limited tax liability).
To a limited extent the taxable person is not a taxable person here for interest income, which is paid to the bank account, the client accepts the compromise or the rest of the money to the plant resources of talletetuille, debentuurille, exempting Eurobonds should reflect, to the rest of the bond loan, or a loan taken from abroad to Finland, which is not to be considered as being an issue of the borrower's equity capital, rank.
In the case of a person who does not live in Finland, or a foreign entity or consortium is in Finland for the permanent establishment of the occupation, is such a person, Corporation or association under paragraph 1, without prejudice to paragraph 2, and (2) a duty to tax on the basis of all this may be the result of a fixed establishment. (c 248/1549)
A taxable person which only a proportion of the tax years has been living in Finland shall be taxable in that period 1 (1) and any other year, according to paragraph 2.
By way of derogation from paragraph 3, provides, exclusively for capital investment limited partnership to a limited extent, by a taxable person to a silent partnership's and the State of residence of the company between the man signed an agreement to avoid double taxation, the corresponding part of the limited partnership company from getting results is subject to tax only to the extent that the income would be limited as the taxable person was subject to tax directly. If the shareholder's taxable income exceeds the excess of the Group's share of the income of a shareholder, shall be counted as taxable income in the tax year in the next ten years, as the proportion of income-the build up. Any capital investment in a limited partnership, the company refers to the limited partnership company, which the company in accordance with the contract and the actual date for the sole purpose of private equity investment activities. (15 July 2005/564), section 10 of the income obtained from Finland in Finland is, inter alia, to: 1) here an owner-occupied property or the Finnish housing or the rest of the stock of the company's shares, or a housing cooperative or the rest of the membership of the Government of the cooperative apartment, the;
2) to be conducted concerning the movement, occupation here, the agriculture or forestry;
3) income, which is derived from the Finnish State depending on the community, or any other;
4) other than those referred to in paragraph 3 shall, if the income, job, task, or the conditions of employment of which are either exclusively or mainly performed in Finland, on behalf of the work or the sponsor's here;
4 (a)) premium, which is derived from the Finnish Government of a community or group or quasi-judicial, the governing body's role; (c 248/1549), 4 (b)), which is derived from an artist or an athlete in Finland or a Finnish ship from engaging in personal activities; (c 248/1549), 4 (c)), which is obtained from the foreign employer for the work carried out in Finland at the time, when a foreign employee in Finland for the landlord to be hired by the work of teettäjälle; (22 December 2006/12)

5) retirement income, which is derived from the Finnish State, depending on the community, or any other, or which, directly or indirectly, based on the previous work of a task or service referred to, or has been deposited in the pension insurance for transport or from Finland;
6) dividend, a share of the surplus and the rest of them be treated as received from the income that is received by the share company, the percentage of the proportion of staff or other community, as well as the Finnish group; (30.12.2014/1399)

L:lla 1399/2014 the entry into force of the amended paragraph 6 became 1.1.2015. The previous wording is: 6) dividend, the interest rate on the capital and the rest of them be treated as income, which is derived from Finnish stock from the company, the percentage of the proportion of the community, as well as from the or any other Finnish group; (noon/716) 7) interest income, if the debtor is a person resident in Finland or a Finnish community, group, yhteisetuus, or estate;
8) royalty, licence fee or other compensation to be treated as the basis for the credit note, if an asset or a right of use in the course of trade here, or if the payment of the allowance required to be a person resident in Finland or a Finnish community, group, yhteisetuus, or estate;
9 of the Finnish investment fund in the form of profit participation), as well as the proportion of the Fund, the Fund received from the Finnish staff-and the surplus;
10) here to be real estate or the Finnish housing or the rest of the share of the total assets of the company or cooperative, of which more than 50 percent of the property is made up of one or more here, with the profit on disposal of the shares or units; (December 29, 2009/1741) 11) pitkäaikaissäästämissopimukseen-based performance; (December 29, 2009/1741) 12) retirement income or any other performance, which has been taken from another State, on the basis of voluntary individual pension insurance, in so far as the taxation in Finland of the insurance payments have been reduced; (11.5/219) 13) stock exchange was born out a victory that would have been taxable income, if it would not have been subject to the income tax Act (360/1968) 52 (f) of article 2, paragraph 3, and in the circumstances referred to in paragraph 4. (11.5/219) in Finland, the living person is considered a resident in Finland, if he is here the actual apartment and home or if he continuously staying here for more than six months, the temporary absence does not prevent stay constant. However, as someone who lives in Finland, Finnish citizen, even though he is constantly oleskelekaan here for more than six months, until three years have passed since the end of the year, during which time he has left the country, unless he proves that he is not in a tax year had substantial ties to Finland. The absence of proof to the contrary, Finnish citizens living in Finland after the said period shall not be considered.
In Finland, the ECB assumes shall also be sent to the Finnish service hour 1) the staff of the Finnish national who is in the employment relationship with the Finnish State;
the tasks of the Finnish foreign trade r y 2), a Finnish citizen abroad, to the conclusion of the contract of employment immediately prior to this work, has lived in Finland.
If the United Nations, the erityisjärjestössä, the International Atomic Energy Agency or international development cooperation abroad serving Finnish citizen immediately before the conclusion of the agreement on conditions of employment, this service has been living in Finland, as it provides, the ECB assumes that during the service in Finland, unless he proves that he is not in a tax year had substantial ties to Finland. The conditions laid down in this subsection shall be deemed a citizen of Finland, in Finland, the ECB assumes that is other than the Finnish State referred to in paragraph 2, the pysyväisessä, the päätoimisessa the service abroad.


Article 12 of the diplomats and international organisations working in the tax liability in a foreign State in Finland's diplomatic or other similar representation or Consulate serving or sent to Finland to the United Nations, of its specialized agencies or of the International Atomic Energy Agency, or from any other international organization or agency, which the Treasury Department has ordered the Ministry of Foreign Affairs of the show as being an issue for organisations referred to above, in the service of the person, the members of his family or private servants are, if they are not Finnish citizens , liable to pay the tax on the property only: 1) here for the results;
2) their livelihood here for print;
3) the Finnish housing or the rest of the stock of the company's shares, or a housing cooperative or the rest of the membership of the Government of the cooperative apartment for rent;
4) on the basis of other than the action referred to in this paragraph here for the pay and pension.
To a limited extent by a taxable person who is not a citizen of Finland, is not liable to pay tax on his salary in Finland, or Finland, which have been held was delighted with intergovernmental meeting for the work they have done.


section 13 of the Finnish ship working for the tax liability in the Finnish water-or air-to-ship, the person in the position, which is not in accordance with the provisions of this Act be deemed to be resident in Finland, has a duty to tax only on the orders of the employer temporarily in other parts of the ship, aircraft or other work for pay, directly or indirectly, to the pension, based on the result of that work, as well as from here for the results. The Finnish vessel shall be treated on the basis of the Finnish employer by a leased by or otherwise foreign ship, accompanied by only a limited number of crew or that did not come with a no follow.
Chapter 2 General provisions relating to Certain tax obligation 13 (a) in the section (c 248/1549) Fixed the seat of the permanent establishment means the place where the permanent place of business, or for a special in which the specific arrangements have been undertaken, such as the place where the branch is located in the management, the, Office, industrial plant, plant, workshop, or shop, or other permanent purchase or sale. The seat is also available as fixed in the mining or other finding, stone quarry, cut-away peatland, gravel, or other place, or to be compared with palstoitettujen, or palstoitettaviksi in the sale of the real estate business in the real estate and construction urakoinnissa a place where the kind of contract work is a significant number of carried out, as well as the conduct of the movement in place of the liner shipping service, or any other special, traffic serving the permanent place of business.


section 14 of the spouses is taxed at the State erillisverotus spouses and on the basis of the income received from the different kunnallisverotuksessa.
If the spouses are engaged in one business or agriculture (business owner spouses), referred to in article 30 of the business income earned income-contribution shall be distributed between the parties in proportion to their työpanostensa. In this case, the work of the spouses shall be deemed to equal, if not more clarification.
Entrepreneur capital you want to share between the spouses income shall be divided between the spouses according to their units, the net assets of activities. The shares of the spouses shall be considered in this case, just as much, if not more clarification.
One of the spouses from taxation of income tax shall apply to the forestry group.


Article 15 of the Taxation and the taxation of the shareholder's taxation of the group does not have a separate taxpayer. However, the agricultural income tax group confirmed a loss of clean and pure or other activities of the pure income or losses similar to clean. (22 December 2009/1251)
The tax revenues of the group set out in the above clean or income is distributed among the shareholders of their shares in the loss-making clean, that they have the income or the income of the Group's clean to onerous clean.
The result of the Group's shareholder taxation in agriculture shall be calculated by subtracting from his share of agricultural pure income or loss-making on clean print of his group's interest expenditure on agriculture.


section 16 of the Business of the Group and its shareholder taxation Business Group is not a separate taxable person. However, the results of operations of the Group lays down the business, which will be distributed, after deduction of the losses of previous tax years to be taxable as income, according to the shares of the shareholders that they have is the Group's input. Business loss is deducted from the results of the activities of the Group's business over the next fiscal years.
If, in addition to the business Corporation has income from business activities in the agricultural income and other income, the result of the Group shall be fixed separately, in agriculture and other activities of the fiscal year, which will be distributed, after deduction of the losses of previous tax years to be taxable as income, according to the shares of the shareholders that they have is the Group's input. The agricultural loss is deducted from the results of the group for the next few years farming and other activities of the loss for the rest of the performance.

The entry in the trade trade group and the calculation of the dividend received by the group are included in the agriculture in full here. The shares shall be reduced by the Group's members as an income to be taxable part of the units contained in the distributed dividend income, as income from business activities in the field of taxation, the taxation of the shareholder (360/1968), section 6 (a) of the income tax Act, or the farm economy (543/1967), section 5, in accordance with the provisions of paragraph 14 is a non-taxable income. If the income is not enough to make the reduction shall be made by a taxable person in the same economic group, a reduction of the same source of income for the tax year, the income share of the next ten years, as the income accrues. (noon/716)
The calculation of the Group's other business income is not taken into account by the dividend of group. The dividend will be distributed according to their shares in the shareholders ' income to be taxable, that they have the income from the group. The dividend shall be counted as income to the shareholder as a shareholder in accordance with the provisions of the income tax act. (noon/716), section 16 (a) (16.12.1994/1223), a European economic interest grouping of the foreign corporation and the shareholders, the shareholders of a foreign corporation taxation in Finland, the proportion of the Group's business activities are confirmed residents of a result, the outcome of the agriculture and other activities. These are taxed as a shareholder as income, after deduction of a shareholder of the shares of the Corporation's business, agriculture, and other activities of the previous tax losses. The following shall be deducted from a shareholder of the shares of a shareholder of the shares of the loss of the tax years of economic performance, the outcome of the agriculture and other income, where applicable, as laid down in part V.
A European economic interest grouping to be taxable income shall be distributed separately to the Group's shareholders in accordance with this Act provides for the group. A European economic interest grouping the grouping's share of the loss shall be reduced by a shareholder as a shareholder in the tax year.


section 17 of the estate and of the taxation of the shareholder during the tax year of the deceased person's estate of the deceased, as well as the administrators of the taxed kuolinvuodelta. In this case, the estate shall be subject to the provisions of this Act, to which the deceased would have been applied.
Administrators will be taxed as a separate taxable person. However, the succession issue will be taxed as a separate economic activity as a taxable person, the sum payable for the next year and the three kuolinvuotta after yhtymänä.
The estate is the shareholder's taxable income is not considered his share of the estate.
The estate is for domestic use, if the totality of the time of death was to be regarded as someone who lives in Finland, according to this law. The estate of the person referred to in article 12, however, is not a native.


section 18 of the taxation of the shareholder of the Yhteisetuuden and The yhteisetuutta referred to in article 5 will be taxed as a separate taxable person.
Yhteisetuuden shareholder taxable as income is not considered her the share yhteisetuuden.
Tiekunta to carry out their tax referred to in subsection 3 of section 124 of the income tax rate. (22.5.2015/654)

L:lla 654/2015 modified (3) shall enter into force on the 1.1.2016. The previous wording is: Tiekunta to run their tax to the municipality and the Church referred to in subsection 3 of section 124 of the income tax rate.


section 19 of the bankruptcy, the bankrupt is not a separate tax status taxable person, the taxable person, the tax status of the bankruptcy change, and not otherwise. The part of the tax, which is due to the operation of the business of the bankrupt, are, however, to be borne by the estate.
Chapter 3, section 20, in whole or in part income tax free tax free communities communities on the basis of the Income from the tax are free: 1) to the Bank of Finland, the Finnish Broadcasting Company Ltd, the Nordic Investment Bank, the Nordic project Fund, the Nordic Development Fund, the Nordic Environment Finance Corporation, Finnvera Oyj, the Finnish Fund for industrial cooperation Ltd, Finnish National Fund for research and development, the financial stability of the Fund and the activities of the credit institution Act (610/2014) for the old deposit protection fund; (30.12.2014/1404)

L:lla 1404/2014 modified (1) 1.1.2015 came into force. The previous wording is: 1) to the Bank of Finland, the Finnish Broadcasting Company Ltd, the Nordic Investment Bank, the Nordic project Fund, the Nordic Development Fund, the Nordic Environment Finance Corporation, Finnvera Oyj, the Finnish Fund for industrial cooperation Ltd, the Finnish National Fund for research and national security fund; (December 29, 2009/1736) 2) Institute, a municipal institution, in case of illness and funeral assistance fund, a mutual fund, the Fund, the unemployment fund, erorahasto, nationwide unemployment Center cash, unemployment support cash, unemployment support Foundation and section 116 (a) training on the functioning of the Fund and the income it receives from the urheilijarahasto; (5 March 1999/229), the acquisition of the territory of housing 3), owned and rented out by the Corporation for the purposes of issuing, which satisfies the conditions laid down in subparagraph 2.
Under paragraph 1, as referred to in paragraph 3 above, the company is run on the basis of the income tax free if all of its shares have been since the founding of the company by the and no share or have shared a dividend. It is also a condition for exemption is that the company does not engage in more of the activities referred to in paragraph 3, paragraph 1, and to manage the qualifying residential housing stock and the company's shares, in addition to its own reserved exclusively for residential real estate, other than the point of view of its essential property. Housing rental company must comply with the selection criteria adopted by the population.


Partly on the basis of article 21 of the free communities to carry out the tax referred to in subsection 3 of section 124 of the income tax rate: 1) the State and its institutions;
2) slot machine, as well as other than a arpajaisverolaissa Oy Veikkaus Ab (552/1992) and entertainment device (164/1995) and to the activities referred to in the marketing of music machines for print;
3), municipalities, the province, as well as those employed by the social insurance institution, set up for the pension fund or cash or other similar institution, Foundation, or desktop, which gets a grant from the society's funds.
(22.5.2015/654)

L:lla 654/15 modified the Act shall enter into force on the 1.1.2016. The previous wording: on the basis of the Income tax and are carried out by the Church referred to in subsection 3 of section 124 of the income tax rate: 1) the State and its institutions; (29.12.1994/1465) 2) slot machine, as well as other than a arpajaisverolaissa Oy Veikkaus Ab (552/92) and entertainment machines (426/76) and to the activities referred to in the marketing of music machines for print;
3), municipalities, the province, as well as those employed by the social insurance institution, set up for the pension fund or cash or other similar institution, Foundation, or desktop, which gets a grant from the society's funds.
Evangelical Lutheran Church, the Orthodox Church and other religious communities and their congregations, as well as for the social insurance institution, set up by the Pension Fund and the Pension Fund to carry out the tax referred to in subsection 3 of section 124 of the income tax rate. (22.5.2015/654)

L:lla 654/2015 modified 2 shall enter into force on the 1.1.2016. The previous wording: the Evangelical Lutheran Church, the Orthodox Church and other religious communities and their congregations, as well as for the social insurance institution, set up by the Pension Fund and the Pension Fund of the sequence to the habits of the tax provided for in article 124 of the share in the corporation tax referred to in paragraph equivalent to the income tax rate. (the start-up/1343)
The State and its institutions to carry out the tax only to their farms and other property for the production of comparable income, the income of any other property that is not used for general purposes, as well as expansion in the industry and other private companies of comparable income. The State, however, is not a taxable person, it may be mainly the institutions of that Member State in order to meet the needs of your business or production plant, ship, air or car traffic, railways, canals, ports, post, tv and radio. The Ministry of finance will determine how the State's tax tulonhankkimistoiminta is divided into units.
The province, the municipality and the Federation of municipalities, the Evangelical Lutheran Church and the Orthodox Church as well as the Church and other religious communities are taxable persons within the meaning of paragraph 1 and 2, only the business sector and the general public purpose other than the public or part of the property used for the performance of the underlying property or income. Is not taxable in its territory, in its business income and property income in its own territory.

5 article has been repealed L:lla 29.12.1994/1465.

The property is also considered as forestry capital of 150,000 markkas [FIM] input.

L entertainment machines 426/1976, repealed by ViihdelaiteL:lla 164/1995. See the tax exemptions for the åland Islands Åland itsehallintoL 1144/1991, section 66.



21 (a) of section (22.5.2015/654) universities in the tax liability


University law (558/2009) referred to in article 1, the University is a taxable person only for the business income. In addition, the University is a taxable person for purposes other than the performance of the underlying property or property used for the General purpose of section 124 of this Act to the income of the tax rate in the entry referred to in paragraph 3. The above also applies to the tax obligation to the University, the University of Helsinki, University of law, section 75 of the income generated by the funds referred to in paragraph 1.

L:lla 654/2015 modified article 21 (a) shall enter into force on the 1.1.2016. The previous wording is: 21 (a) section (December 29, 2009/1736) University of law of the universities of tax liability (558/2009) referred to in article 1, the University is a taxable person only for the business income. In addition, the University is a taxable person for purposes other than the performance of the underlying property or property used for the General purpose of the income to the municipality and to the Church in this Act referred to in subsection 3 of section 124 of the income tax rate. The above also applies to the tax obligation to the University, the University of Helsinki, University of law, section 75 of the income generated by the funds referred to in paragraph 1.


Article 21 (b) (12.12.2014/1090) Ammattikorkeakouluosakeyhtiöiden tax obligation to the polytechnics Act (932/2014) 5 ammattikorkeakouluosakeyhtiö is a taxable person as referred to in article just for the business income. In addition, ammattikorkeakouluosakeyhtiö is a taxable person for purposes other than the performance of the underlying property or property used for the General purpose of the income to the municipality and to the Church in this Act referred to in subsection 3 of section 124 of the income tax rate.

L:lla 1090/2014 added section 21 (b), shall enter into force on the 1.1.2015.



section 22 of the general interest of the community, the community is a nonprofit, if 1) it works exclusively and directly for the benefit of the overall material, spiritual, moral or social sense.
2) it is not just restricted to the circles of the person;
3) it does not produce an economic advantage, ensure osalliselle to pay a profit as a proportion of a larger salary or other compensation, or reasonable.
In the general interest, as a community, can be considered, inter alia, the Centre for agriculture, the agricultural and farming Trades Association, the labour market, the labour organisation will follow, youth or sports track, based on the voluntary work of these civil and article 2.3 of the hobby and leisure-time activities for the Association, Member of the party, and the party register, local, parallel, or apuyhdistystä, as the rest of the community, to which the Government issues influencing or social activities, or science, or the arts. In the general interest, as a community, can also be seen as a general election candidate in support of the reserved property. (24th/275) non-profit tax liability under section 22 for the nonprofit community is a taxable person for the business income. In addition, it is a taxable person other than a public or non-profit purposes, part of the property used for the performance of the underlying property or income to the municipality referred to in subsection 3 of section 124 of the income tax rate. (22.5.2015/654)

L:lla 654/15 modified the Act shall enter into force on the 1.1.2016. The previous wording, paragraph 22: the nonprofit community is a taxable person for the business income. In addition, it is a taxable person other than a public or non-profit purposes, part of the property used for the performance of the underlying property or income to the municipality and the Church referred to in subsection 3 of section 124 of the income tax rate.
The liberalisation of services of general interest of the communities engaged in socially significant activities specifically provided for in the income tax.
Non-profit business as an income is not considered in order to finance the organisation of community activities: 1) the lottery, your Bazaar, sports competitions, dance and other entertainment events, the collection of the goods and the rest of the activities and not in connection with the above events for unauthorised conducted concerning the service, sales and other activities aiming to the entry from the.
a member of the press and the other 2) Community action in the field of preferred publications obtained immediately;
3) adressien, signs, cards, banner, or other commodities derived from sales in the form of tests carried out on a varojenkeräyksestä;
4) hospitals, vajaamielislaitoksissa, punishment, or työlaitoksissa, old people's homes, service establishments, or other such care facilities and huoltoloissa care, crafts or educational purposes for purposes of the sale of products manufactured or services rendered from this;
5) bingo game from the marketing of inputs.
The property is also considered as forestry capital of 150,000 markkas [FIM] input.
Chapter 4, section 24, the changes to the Business arrangements of the group is not considered for tax purposes reverse and movement, the profession or the forestry operator to stop their activities as far as the transformation of action the past activity related to assets and liabilities are transferred to the same values, in the following cases: 1) to the movement, or of a self-employed person, or the land or forestry carrier to set up this activity to continue to open the company, where he will be a man or a limited partnership with a company, the company that he will be subject to the liability of the company man or joint-stock company , whose shares he represents;
2) by the business or estate in land or forestry to continue a partnership or limited partnership, where at least one of the estate become shareholders of the company as a man or as a limited partnership with a company called corporate responsibility, or a limited liability company, whose shares will mean one or more of the executors to the shareholder;
3) business or a country, or the activities of the Group engaged in forestry to continue a partnership or limited partnership, where at least one of the group to become shareholders of the company as a man or as a limited partnership with a company called corporate responsibility, or a limited liability company, whose shares will mean one or more of the Group's shareholder;
4) company or limited partnership, the liability of the company will continue to reverse the operation of private company or limited partnership, the company's open-agent, a profession or a business capacity in agriculture or forestry;
5) partners in a limited partnership is amended as follows: company or a public limited company or limited partnership or limited liability company open to an open company the company and limited partnership company (389/88); and 6) in other situations comparable to the cases mentioned above.
To move the operations for tax purposes, without deduction of costs from a change in the shape of action referred to above, after the same way as they would have been reduced without a change of action. The stock, the company will receive you in the tax year, the date on which the change is made, to reduce the cost of acquisition of fixed assets and transferred to the other expenditure in the form of pitkävaikutteisista to a maximum amounts corresponding to the fiscal year for tax purposes in the tax year, which even in the enimmäispoistoja less engaged with the volumes of acceptable depreciation. Read the booking for the shop or a professional activity or a group of tax income in the tax year under the action you change has occurred, as income from business activities Tax Act provides in article 46 (a). (20 December 1996/1126)
Under the ownership of the property when dealing with the work of the times will be calculated over the property before the change.
Under paragraph 1, 2 and 5, in the cases referred to in paragraph shall be deemed a taxable person received, nor the operational transformation corresponding to the new company's shares, or shares of a taxable person who has to get into when you purchased a share of the decedent's estate with the company before the deformation of the or. When you change the cooperative limited company or economic association cooperative within the meaning of paragraph 6 of the taxable person, nor are responsible for the company's shares or new shares of the new cooperative contributions shall be considered as the time when the taxable person has to get acquired its stake before the deformation with cooperative or economic association. (30 December 1998/1170)
If a natural person, of the estate, or the Group's business activities or agriculture or forestry moves to set up a stock company or a partnership or limited partnership is changed into a public limited company within the meaning of this article, a taxable person or a group company in the previous fiscal year shall be considered terminated the labelling of a private limited company in the commercial register. (20 December 1996/1126)
Paragraphs 1 to 3, shall also apply where the savings bank activities to continue setting up a Savings Bank Act (1502/2001) in accordance with section 90 to 92 of the savings bank limited liability company, or a proportion of the Bank's operations to continue to share in the banks and other credit institutions on the osuuskuntamuotoisista law (1504/2001) in accordance with article 31 and 32 of the stock of the company. (28.12.2001/1515)

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



section 25 of the income of the taxpayer from the transfer of property from another source of income from its source to the cost of acquisition of fixed assets shall be considered as displaced by the acquisition cost for tax purposes without removing the portion of the second income source, or the higher the supply price for the amount of the tax to be read.



Article 26 (20 December 1996/1126) investment group and the identity of the group that invest in property, or a shareholder of the yksityiskäyttöönotto rights group, it is considered a contributor to the price for the supply of the property or the right to taxation of inventories at the time of the investment. Group for tax purposes shall be considered as the cost of the property or the right to the same number.
The identity of the group as a shareholder takes the property, building, structure, the price of a security or law shall be deemed to transfer assets or judicial inventories. The rest of the grouping of the supply of the service or benefit of the property, the price shall be considered as the original acquisition cost or lower inventories. The cost of the Group's shareholder for tax purposes shall be considered as a group for tax purposes the amount of the transfer price for the read.


section 27 (20 December 1996/1126) Breakout to the disposal of a fixed asset to a Community tax reversal of the price shall be considered as the likely transfer price. The company's reversal of the open and limited partnership for tax purposes shall be considered as assets, the price of the underlying asset and the release of an amount of yksityiskäyttöönotossa 26, subsection 2, the amount of the disposal price of the reading material.


section 28 (on 22 December 2005/1136), and the breakdown of the merger of the communities and groups shall apply mutatis mutandis to the law on the taxation of income from business activities, what is 52, 52 (a), 52 (b) and article 52 (h), and 52 of the laws of the community, of that divide, 52 (c) and article 52 (h).
PART III of the INCOME TAX and the RESULT of the General provisions of section 29 of Chapter 1 of the Income concept and income types of taxable income are hereinafter referred to as underlying it, subject to the limits laid down in the taxable income in cash or rahanarvoisena. The taxable person shall be entitled to reduce the income of their acquisition or retention due to expenditure (natural reductions).
Natural person and estate income shall be divided into two types of income, capital income and earned income. Yhteisetuuden the rest of the community and the business sector of the agricultural income as income shall apply mutatis mutandis the provisions relating to the calculation of capital income.


section 30 of the calculation of the Taxable income of a natural person and the tulolajeittain estate, taxable income is calculated separately. The result of the business and agriculture are calculated separately and will be taken into account, after deduction of the losses set out in previous years, to share in the business as an income in the calculation of the taxable income and capital income as provided for below.
Pure income from capital is calculated by subtracting the result of natural capital. Capital income tax year shall be calculated by subtracting the interest and investment income from pure, paragraph 59 source of income loss. The taxable income is calculated by subtracting the tax years of investment income from previous years confirmed the type of capital losses.
Clean the earned income is calculated by subtracting the earned income natural reductions. State tax year earned income shall be calculated by subtracting from the result in the taxation of earned income from pure state the income tax year and kunnallisverotuksen by reducing the earned income from pure kunnallisverotuksessa. State tax taxable earned income and taxable income is calculated by deducting the tax kunnallisverotuksen tax kunnallisverotuksen tax year income and earnings from previous years confirmed the type of earned income losses.
Community and yhteisetuuden business taxable income taxable income, agricultural and other activities of the taxable income is calculated separately by reducing the fiscal year results from previous fiscal years set out in the samanlajiset. The rest of the community as part of the general interest of the Community duty free or taxable income total taxable income above.


Article 31 of the special provisions relating to the acquisition of income the natural reduction in the start-up costs are, inter alia, the procurement of the taxable income of the people who worked on it: 1) persons paid salary and other benefits;
2), yhteisetuuden, and osakkaalleen to be paid by the estate, the income to be considered as a reasonable wage by negotiated tender persuading someone who has worked;
people who have worked in the taxable income of the wage earners in the procurement of 3) huoltoapu pursuant to article 5 of the law of maintenance, as well as their pensions and their families;
4, as well as research tools and professional literature) of the scientific literature and the scientific work and the art of the pursuit of otherwise due to costs, if they have not been carried out under section 82, as referred to in paragraph 1 of the scholarship or grant;
the management of State Trust 5) reasonable costs and communal trust immediately measures the confidence of a person pay the fees paid to meeting inherited; (on 22 December 2005/1088) 6) dues and unemployment labour market organisations;
7) farmers ' social insurance institution paid compulsory contributions, accident insurance and group life insurance payments to the extent that they relate to the forestry capital income or reindeer husbandry.
The procurement of the taxable income of the wage paid to the deductibility of persuading someone who has worked the family member is subject to the condition that the work does not exceed the amount of compensation to be paid, which would have been payable to the person in the second line of guests. In the fiscal year concerned does not exceed the taxpayer's spouse and children over the age of 14, the taxpayer paid salary is not at all deductible.
The taxable person shall be entitled to reduce the property tax in so far as it relates to income generation.
Clean entry into the calculation of the deductible expenses are not tax exempt income, expenditure and the expenditure of the taxable person's livelihood caused by the acquisition, which will be held, inter alia, an apartment to rent, as well as a children's and home care. About how to obtain the entry costs, however, are caused by a dividend deductible notwithstanding, the dividend income is 33 (a) – (d) in accordance with article 33 of the non-taxable income. (noon/716)
Dividend corresponding to the total amount of compensation paid by the taxable person carried out the dividend on the securities-lending, loan agreement, instead of shares or of any other contract or agreement between two or more related on the basis of the agreement, in which the taxable person has the right to dividend or for the time being moved (sijaisosinko), is not deductible to the extent that the cost of the dividend, which is a taxable person, the taxable person carried out sijaisosingon, non-taxable income. Sijaisosinko shall be considered to have been made, even though its not specifically responsible for carrying out the agreement. (noon/716)
The taxable person shall be entitled to reduce the secondary work referred to in article 71 of the travel mission expenses, incurred and reasonable price and the cost of obtaining the sum still due to the expenditure of income to the extent that the employer does not have them replaced. If the trip is made other than by using public transport, the reduction shall be calculated as provided for in article 93 (2). Travel between home and the workplace relating to the cost of the deductibility limits apply to these journeys only in so far as it is necessary to separate the issue of the location of the hotel is therefore a secondary job on travel between the workplace and the secondary. (30 December 1998/1170)
The taxable person shall be entitled to deduct under section 72 for the purposes of (a) a situation over a period of two years, travel expenses incurred by the tulonhankkimismenoina only when the result of a taxable person who has stayed at the työntekemispaikan location of a business trip carrying out their activities, particularly the temporary accommodation. Travel expenses incurred by the taxable person is daily trips, however, entitled to deduct as provided for in article 93. (brought on 29 December 2005/12)
Yleisradioverosta (484/2012) for the person's yleisradiovero is not certified. (31 August 2012/489) Chapter 2 section of the capital income tax 32 (noon/716) Capital income capital income is subject to tax, as below in more detail, the profit made by selling the assets, the transfer of the property and any other kind of income, that wealth can be attributed to the kerryttäneen. Capital income is interest income, dividend income, inter alia, as 33 (a) – (d) of section 33 of the Act provides for rental income, profit-sharing, life insurance proceeds, income from capital, forestry land-revenue and profit for the materials. Capital income is also the business income, the income of a shareholder of the group, as well as the reindeer economy capital income.


The revenue accruing from interest on the interest rate and the interest rate tax article 33 the rest of it be treated as a refund on your investment is subject to tax on capital income. Interest rate rinnastettavana credit is also considered as a guarantor, or any other security for money and the interest rate of the original debtor by a corresponding setter in compensation, which the guarantor or any other beneficiary of the allowance is reduced for tax purposes. Deposit and bond paid to use the executable withholding tax on the interest income on the specifically provided for in the law (1341/1990). (30 December 1998/1170) was repealed on 23 December 1999 L:lla/1218.

A natural person's taxable income is not a maintenance of interest rates, which have been confirmed to run in the child maintenance Act (704/1975). (21.8.1998/677)


Dividend income (reference/716), section 33 (a) (noon/716), publicly-traded company received dividend


Publicly-traded company dividend 85 percent has been received is 15% of the capital and non-taxable income. (30.12.2013/12)

L:lla 12/2013 amended the Act entered into force 1.1.2014. The previous wording of the dividend has been received Publicly-traded companies include: 70% at 30 percent of the capital and non-taxable income.
Publicly-traded company, for the purposes of a dividend from the company by osingolla, whose shares are traded on the distribution of dividends in determining: 1 the Act on trading in financial instruments) (748/2012) the meaning of a regulated market;
2) on another regulated market and the market authority outside of the European economic area; or 3) in the case referred to in the Act on trading in financial instruments to the multilateral trading system, provided that the shares are admitted to trading on the company's application or with the consent of the.
(14.12.2012/774)
Publicly-traded of the company from the stock of the companies Act (624/2006), chapter 13, section 1 of the assets referred to in paragraph 1, the capital of the Fund shall be considered as a dividend, and shall be subject to the provisions of this article. (30.12.2013/12)

L:lla 12/13 added (3) entered into force 1.1.2014.



section 33 (b) (noon/716), publicly-traded company other than other than a publicly traded company, obtained a dividend a dividend of 25% of the received is subject to taxation on capital income and 75% of the non-taxable income up to the amount of the valuation of the assets, which corresponds to the Tax Act (11/2005) calculated the value of the share referred to in the tax year of the math on its eight percent annual return. Such dividends received by the taxable person, in so far as the amount exceeds EUR 150 000, 85% of the dividends is 15 percent of the capital and non-taxable income. (30.12.2013/12)

L:lla 12/2013 amended the Act entered into force 1.1.2014. The previous wording of publicly-traded companies include: other than that derived from the dividend is non-taxable income up to the amount of the valuation for tax purposes, which corresponds to the resources (11/2005) calculated the value of the share referred to in the tax year of the math on its 9% annual return. Such dividends received by the taxable person, in so far as the amount exceeds EUR 60 000, 70% of the capital and dividends, 30% of non-taxable income. (29.12.2011/1515)
The annual return referred to in subparagraph (1) above, the excess in respect of the dividend of 75% is earned income, and 25% of the non-taxable income. (30.12.2013/12)

L:lla 12/2013 amended 2 entered into force 1.1.2014. The previous wording: the annual return referred to in paragraph 1 above, on the excess in respect of the dividend of 70% is earned income and 30% of the non-taxable income.
Notwithstanding, what the rest of the Act provides a dividend tax, dividend is earned income, if the dividend based on the statutes, the decision of the general meeting, the shareholder agreement or any other agreement is in accordance with the interest of a person covered by a special scheme or in this work. The dividend is the entry of the person, whose work is all about. (26 June 2009/469)
If the partner that is not employee pensions Act (395/1961) according to article 1 (d) considered that the company employed, is home to the company's tax year used in its own right or family housing, the value of the asset shall be reduced by the value of his shares the apartment 1 when calculating the annual return referred to in subsection.
A shareholder of the private limited company engaged in business activity and the members of his family, the company's assets by reducing the value of their shares of the money a loan referred to in subparagraph (1) of his annual return calculation, if the shareholder alone or together with members of his family holds at least 10% of the shares in the company or they have found in the company's share of the total number of voting rights. To give priority to reducing the value of their own shares of the borrower of the loan and the value of the excess in respect of the share ownership of the shares of the members of the family.
Other than the publicly-traded company, derived from section 1 of the Finnish companies Act, chapter 13 of the assets referred to in paragraph 1, the capital of the Fund shall be considered as a dividend, and shall apply, subject to article 45 (a), the provisions of this article. (30.12.2013/12)

L:lla 12/13 added 6 1.1.2014 came into force.


Employee eläkeL L:lla 395 395/1961/2006 is repealed. Employee eläkeL 395/2006 section 7. See the non-listed company on the valuation of assets for tax purposes net assets (L) 1142/2005 section 2.



section 33 (c) (30.12.2013/12) from a foreign power, the dividend from a foreign power, the dividend is taxable income in the way of this law 33 (a) and article 33 (b), if the community is in the different Member States in the case of parent companies and subsidiaries of the Council directive on the common system of taxation applicable to 2011/96/EC, as amended by Council Directive 2013/14/EU, within the meaning of article 2 of the company.
Other than those referred to in subparagraph (1) from a foreign power, the dividend is taxable as 33 (a) and article 33 (b), if the community is without the possibility of exemption from the obligation to carry out the selection and their bottom line, from which the dividend is distributed, at least 10%, and the seat of the community is: 1) in the European economic area, according to the law of the State in the territory of the first State and the seat of the community, an agreement to avoid double taxation, it is not in the European economic area foreign side of the State; or the Member State of residence in the community and Finland 2) is an agreement to avoid double taxation in force in the fiscal year concerned, which shall apply to the share dividend.
Other than those referred to in (1) and (2) of the foreign community derived from the dividend is fully taxable earned income.
33 (b) of the shares of the foreign section of the Community (1) shall apply to the valuation of the assets referred to in the calculation of the annual revenue for tax purposes, the provisions of the Act on the value of the share of the tax year, the calculation of the mathematical. In the absence of the necessary mathematical calculation of the value of the report on the annual return is calculated on the fair market value of the shares, as it was in the possession of the owner of the dividend at the end of the tax year of the preceding year. Current value shall mean the likelihood of a transfer of the property price.

L:lla 12/2013 amended section 33 (c) entered into force 1.1.2014. The previous wording is: 33 (c) section (noon/716) from a foreign power, the dividend from a foreign power, the dividend is taxable as 33 (a) and article 33 (b), if: 1) the community has in the different Member States in the case of parent companies and subsidiaries of the Council directive on the common system of taxation applicable to 2011/96/EC, as amended by Council Directive 2013/14/EU, of the types of company listed in article 2; or (9.8.2013/575) 2) the Member State of residence and Finland has an agreement to avoid double taxation in force in the fiscal year concerned, which shall apply to the share dividend.
(29.06.2012/383)
Other than those referred to in subparagraph (1) from a foreign power, the dividend is fully taxable earned income.
Section 33 (b) of the foreign company's shares: the annual return referred to in paragraph 1 shall be calculated on the fair value of the share, as it was in the possession of the owner of the dividend at the end of the tax year of the preceding year. Current value shall mean the likelihood of a transfer of the property price. (on 22 December 2005/11), section 33 (d) (noon/716) Other provisions relating to the taxation of dividend income proceedings Act (1558/1995) section 29 of the 75% of the dividend referred to in disguised forms of earned income, and 25% of the non-taxable income. It is, however, completely disguised dividends taxable earned income, if covert, the dividend is received this law 33 (c) referred to in paragraph 9(3) of the foreign community. (30.12.2013/12)

L:lla 12/2013 amended the Act entered into force 1.1.2014. The previous wording of the law on Tax procedure is: (1558/1995) referred to in article 29, on a dividend of 70% of the covert earned income and 30% of the non-taxable income.

2 this article is repealed by L:lla 30.12.2014/1399, which entered into force on 1.1.2015. The previous wording of the law is: what is this dividend, the share capital, shall apply by analogy to the investment share of the cooperative and the additional contribution to pay for the interest rate and domestic savings bank stock fund and supplementary fund investment to pay for the profit-share and interest, as well as a mutual insurance company and the insurance of the Association paid by the bond interest rate. These earnings are 70% of the natural person and the estates subject to tax capital income received by the taxable person, in so far as the amount of income referred to in this paragraph in the tax year exceed 1 500 euros. If the taxable person has received this kind of income is a tax on business and agricultural inputs, the personal income tax on the free part of it is considered, the agricultural income and business income, in that order.

Dividend shall be assimilated instead obtained from sijaisosinko.

The stock of the company, cooperative, mutual savings bank and the insurance company to pay a taxable dividend, and this according to the law, be considered free equity the Fund received from the distribution is taxable as income from business activities (a) and 6 of the law on the taxation of the 6 (c). The rest of the community according to this law the taxable dividend and dividend to be considered free equity the Fund received from the distribution is fully subject to tax. (30.12.2014/1399)

L:lla 1399/2014 amended 4 subsection came into force 1.1.2015. The previous wording is: the private limited company, cooperative, mutual savings bank and insurance company according to this law the taxable dividend is taxable as income from business activities Tax Act provides in article 6 (a). The rest of the community according to this law the taxable dividend is fully subject to tax.


The distribution of surplus and other cooperative obtained from (30.12.2014/1399) L:lla 1399/2014 added the title 1.1.2015 came into force.



33 (e) section (30.12.2014/1399) obtained from the cooperative, obtained in the phase refers to the share of the surplus Share interest on capital and more cooperative law (421/2013), Chapter 16, section 1 of the general distribution of the surplus referred to in paragraph 1.
Publicly-traded share of the surplus has been received from 85 per cent is subject to tax at the 15% of the capital and non-taxable income. The cooperative is a publicly listed, when its share of the allocation of the digital dividend, or when deciding on the share is traded on 33 (a) the meaning of the section.
Other than publicly-traded share of the surplus has been received from the 25 per cent is subject to tax on capital income and 75% of the non-taxable income up to € 5 000, subject to the provisions laid down in paragraph 4. Received by the taxable person, in so far as they exceed EUR 5 000, 85% of the surplus is to be subject to tax at the 15% of the capital and non-taxable income. If the resulting surplus of business or agricultural, the EUR 5 000 of the agricultural component shall be considered personal income and business income, in that order.
By way of derogation from paragraph 3, the share of the allocation of the surplus of the previous closure, which is at the end of the period, the share of the payment to less than 500 paying members, 75 per cent of the surplus has been received is taxable earned income and 25 percent of the non-taxable income to the extent that this contribution from the obtained surplus exceeds the amount that corresponds to 8% annual returns of the taxpayer of all of the shares of the cooperative or the termination of the previous and the allocation of the digital dividend at the end of the period the cooperative equity marked.
The stock of the company, cooperative, mutual savings bank and insurance company according to this law, taxable surplus is subject to tax as income tax Act section 6 (d). The rest of the community according to this law, taxable surplus is fully subject to tax.
In addition to the provisions of this law shall apply to the surplus domestic savings bank stock fund and supplementary fund investment to pay for the profit-share and interest, as well as a mutual insurance company and the insurance of the Association paid by the bond interest rate.
Any surplus shall apply with respect to the dividend income provided for in article 16 (3) and (4), article 22, paragraph 3, article 31 and article 32, paragraph 5, article 33 (b), section 33 (d) of paragraph 9(1) and (3), 34 (a) in the section as well as section 58 and 62.

L:lla 1399/2014 article entered into force 33 (e) 1.1.2015 added.



section 33 (f) (30.12.2014/1399) obtained from the distribution of free equity Share of the Fund's share from Chapter 16 of the laws of the cooperative of section 1 of the assets referred to in paragraph 1, the proportion of the capital of the Fund shall be considered are given for the quantities distilled with aid and it is subject to what this law provides in article 33 (e).
Other than publicly-traded share of the assets from the capital fund is considered the taxable supply of the conditions laid down in paragraph 45 (a) and profit shall be calculated in the manner laid down in article 46 (a).
By way of derogation from paragraphs 1 and 2 of the Act provides, in the context of the resignation of the general membership of the share of the payment for the return of assets obtained from the unrestricted equity fund instead of the is considered a taxable supply to the extent that performance corresponds to the proportion of the fee paid. In this case, the gain shall be calculated in the manner laid down in article 46 (a).
The stock of the company, cooperative, mutual savings bank and insurance company according to this law the taxable surplus be considered free equity the Fund received from the distribution is taxable as income from business activities Tax Act provides in article 6 (d). The rest of the taxable surplus of the community by that law to be considered free equity the Fund received from the distribution is fully subject to tax.

L:lla 1399/2014 article entered into force 33 f 1.1.2015 added.



Article 33 g (30.12.2014/1399) obtained from the surplus, the surplus of Foreign share What and 33 33 (e) and (f) Corp provides, shall apply to the corresponding foreign cooperative resulting performance, if the cooperative fill in section 33 (c) of the conditions referred to in articles 1 and 2. The rest of the foreign share of the surplus or the distribution obtained is entirely taxable income.

L:lla 1399/2014 article entered into force 33 (g) 1.1.2015 added.



Yksityisvakuutusetuudet section 34 (18 July 2008/530) based on Personal insurance, insurance-life insurance, as well as the compensation tax referred to in article 34 (a) of an individual, pursuant to a voluntary pension insurance been insurance is subject to tax on capital income and other personal insurance been insurance is taxable earned income, as provided for below.
Life insurance is considered as just the kind of insurance policy, which has been agreed upon and the beneficiary and which belongs to the insured from the insurance categories (526/2008) the spirit of one of the classes referred to in points 1 to 3. Life insurance is not, however, be deemed to be pension insurance. Life insurance payment is considered a reimbursement of the amount of savings in addition to the premiums or the amount obtained as well as the value of takaisinostolla, which has been read for the benefit of the policyholder, the amendment of insurance muunlaiseksi insurance (change in value).
Life insurance-based insurance is subject to tax only the insurance proceeds, if: 1 according to the contract of insurance shall be paid to the performance of) the savings sum or in a lump sum or on more than one item shorter than two years, the progress achieved määräiän of the insured person; and 2) according to the policy-holder of the insurance contract the insurance performance comes when the insured or the policyholder's spouse for themselves, the policy-holder to directly ascending or descending lines of the heir, otto the child, or the child or spouse's breast to the heir, were boosted by the child.
Life insurance revenue has equity income even when fulfilling the conditions referred to in paragraph 3 of the Declaration has taken the insured employer.
If the insurance contract includes a number of insurance policies, the insurance payment is allocated to the different taxation of insurance vakuutusmatemaattisin.


Article 34 (a) (December 29, 2009/1741) Voluntary individual pension insurance and the supply of taxable capital income pitkäaikaissäästämissopimukseen are based on a natural person to take a voluntary individual pension insurance-based pension and other insurance on the basis of the amount of the performance, as well as redemption, as well as in article 54 (d) of the Act referred to is bound to pitkäaikaissäästämisestä (1183/2009) referred to in the Treaty (pitkäaikaissäästämissopimus) based on performance.
The performance of the pension, or shall be counted as income for the 20% of the beneficiary's capital, plus, if: 1) was the beneficiary of the pension or payment other than the insured or a saver, or their spouse; or 2) was the beneficiary of the pension has other than section 34 (3) of the insured person does not have the case referred to in paragraph 2 in relation to the.
The increase referred to in paragraph 2 above, does not, however, establish, in so far as it is established that the fees have not been deducted from the Finnish tax.
Kertamaksullinen pension is taxable earned income, as provided for in article 81.
As a voluntary pension insurance shall be considered an old-age pension insurance and pension insurance as well as this kind of insurance-related disability pension insurance and unemployment insurance, where the pension is to be paid by periodic instalments referred to based on annually or at shorter intervals for the remaining lifetime of the insured or a beneficiary, or at least for a period of two years.
In accordance with Pitkäaikaissäästämissopimuksen of the accrued assets invested in dividend income, interest income, the sum of the transfer of profits and other income less the costs of disposal of assets, invested through losses and other losses shall be considered as revenue for the purposes of subparagraph (1) of the income tax year, the date on which the agreement is received.
After the death of the saver's funds or other assets of the estate is entitled to read the savings or legatee shall also in accordance with the value of the taxable capital income kuolinpäivän.


Article 34 (b) (December 29, 2009/1741) is based on the taxation of the pension insurance and specific provisions relating to the execution of the pitkäaikaissäästämissopimukseen


If the insurance-based pension, or pitkäaikaissäästämissopimukseen-based performance will be paid in a shorter period of time than in 10 years or less than 54 (d) of paragraph 1 or to the pension or the performance to be paid under section 54 (d), the amount paid shall be counted as income for the 50% of the capital. The increase does not, however, establish, in so far as the taxable person proves that the fees have not been deducted from the Finnish tax. (14.12.2012/792)
If the old-age pension of the employee in accordance with the law, the retirement age will rise after the right to a pension or other performance is beginning to pay, pension or performance may be the first subparagraph of article 54 (d) by way of derogation from paragraph 1, the retirement age is to be increased to pay for as.
If the right to a pension, or savings assets will be handed over or being mortgaged under section 54 (d) (2), the form of a loan, the cost of disposal of or otherwise the amount received shall be counted against the assets of the insured, the saver or the legitimate capital income by 50% plus. The right to a pension or a performance later retrieval of the taxable income amount shall be deducted the amount of previously unseen, however, is the proportion of the increase.
The taxable person shall be deemed to have received a pension or payment, too, if the savings funds in connection with or otherwise using his valid as of.
The right to a pension or a performance shall not be considered as received, if the policy-holder or saver terminates the agreement and will make the new 54 (d), the requirements laid down in article 54 (d) of the agreement to satisfy the section with the insurer or provider referred to in subsection. Is subject to the condition that the accumulated savings funds are transferred directly to the service provider referred to in the above, the new party to the agreement or the insurer.
Savings funds within the meaning of paragraph 5, shall be deemed transmitted directly into a new service provider or insurer even if, in connection with a transfer of funds is provided when saving the withholding tax, where the tax administration, since the taxable person is proof, that saving money is not going to, in accordance with paragraph 6, to read as taxable income, the number of new service provider or insurer to recover the withheld.
If a transfer of the assets of the savings, other than the persons referred to in paragraph 5, the insurer or the provider or the new agreement does not meet the conditions laid down in article 54 (d), the transfer of funds to the value of the moment is read from the policyholder or to the saver's capital income by 50% plus. The right to a pension or benefit later retrieval of the taxable income amount shall be deducted the amount of previously unseen, however, is the proportion of the increase.
What are the 7 provides, shall apply by analogy, if saving money is transferred to another Member State of the European economic area and to the insurance institution, and it is obvious, that the measure is being taken to the pension credit in order to avoid the tax. The same applies to the savings from the transfer of funds from another Member State with the third Member State of insurance from an insurance company.


35 section calculation of the return on life insurance-life insurance, the return shall be calculated in such a way that the sum of the premiums paid to the insurance transaction shall be reduced. The calculation of the amount of the insurance for the return are read-only at the same insurance contract contained in the savings-life insurance and the insurance payments on death. If the employer of the insured person, insurance has taken insurance payments shall be reduced by the amount of the insured as a reward.


36 section (December 29, 2009/1741) tax free insurance claims there is no taxable income: 1) the performance of the death of the insured person, to be paid as a lump sum to him under section 34 in the case referred to in paragraph 2, the insured person in relation to the estates, or unless the income tax;
2) object or any other damage to the insurance compensation received as a result of the assimilated injury, unless it is obtained from the taxable income.
Paragraph 34 (a) pension insurance referred to in article associated with the death of the beneficiary of the insurance is based on the insurance compensation, however, or, if the beneficiary is not subject to tax on capital income, estate, or pension plan up to the amount of the savings.


Some of the enjoyment of the rights to the enjoyment of the right to life annuity and the rest of the article 37 taxable income is not in the context of the transfer of the immovable property for a fixed period or for life arrested (life annuity), in so far as it is carried out in the housing benefit, natural products, or services. Cash completed life annuity is subject to tax on capital income.
Acquired by inheritance or as a gift received from a pension or other lifelong enjoyment of the right, for the remaining period of their life, or the amount of benefit for the future produced by any of the income is subject to tax in either capital gains or income in accordance with the provisions relating to these.


Business income capital income capital article 38 The income referred to in Paragraph 30 of the income shall be considered as income for the company to be split up to the amount of capital which corresponds to the business or to agriculture, at the end of the tax year of the preceding step in the tax year the net wealth of 20% of the calculated annual returns. The family of a taxable person or an entrepreneur before the end of the tax year to be delivered at the insistence of the business income tax from income from capital-10% annual return rate shall be deemed to be the corresponding number. If the taxpayer is in the tax year started a business or agricultural, income-share shall be calculated on the business at the end of the tax year of the agricultural basis of the net asset value. The family of a taxable person or an entrepreneur before the end of the tax year to be delivered at the insistence of the company to be split by the taxation of the income shall be deemed fully earned income, subject to article 2. (22 December 2009/1251)
The net assets of the company shall be considered as income to be distributed regardless of the capital up to the amount of income the taxpayer-owned agricultural assets, which corresponds to the securities, as well as the use of business assets in real estate and securities gains. Fixed assets disposal of real estate and securities at a profit means the assignment of the difference between the acquisition price and undeleted part in so far as it is not connected to the taxation of income from business activities referred to in article 43 of the law on jälleenhankintavarausta.


section 39 of the Income Tax the Group's shareholder capital income taxation of Natural persons and the Group's share of the estate, the agricultural pure income, after deduction of the interest charges on the Group's shareholder to agriculture and agricultural losses from previous fiscal years set out in the shareholder grouping, it is considered the capital up to the amount of income the shareholder wealth, which is equivalent to a 20% annual return calculated for the group. The end of the taxation year to be delivered prior to the shareholder's tax income from capital-contribution by the requirement shall be deemed to be within the 10% annual returns. The end of the taxation year to be delivered prior to the shareholder's tax share of tax at the insistence of the Group's total earnings, the interest generated by the print shall be deemed to be in agriculture. (22 December 2009/1251)
For the purposes of his share of the assets of the group as a shareholder of the confluence with the agricultural funds at the end of the previous fiscal year minus his time to agriculture since the end of the velallaan of the group.
The Group's share of taxation of the estate, the natural and the rest of the non-agricultural income shall be considered as capital income. (22 December 2009/1251) section 40 of the Group's share capital by a shareholder of economic income of the natural person and the results of operations of the Group's share of the estate, the business of business is considered a capital income up to the amount of the contribution, which is equivalent to a shareholder of the Corporation's business at the end of the tax year preceding the tax year, which were recognised as valid, the 20% annual return on net assets. (noon/716)
If the business sector the share of agriculture, a shareholder of the Corporation is the Corporation's income is considered the capital of the agricultural income in the amount of the contribution by a shareholder of the group, which is responsible for agriculture, at the end of the tax year preceding the tax year, which were recognised as valid, the 20% annual return on net assets. (noon/716)
The Group's business or farming referred to in subsection 3 of section 16 of the free part of the dividend tax is deducted from the contribution of the succession of natural and agricultural income prior to the capital on business or income participation is calculated. (noon/716)
The outcome of the shareholder's share of the business group's business activities shall be considered as income to net assets, regardless of the amount of capital which corresponds to his share in the business of real estate and securities in the fixed assets section 38 of the gains from the disposal referred to in paragraph 2.
The share of the estate, the natural and domestic business other than a business income of the Group and the results shall be considered as income for the capital.


the calculation of the net asset value calculation of section 38 of the 41-40 in accordance with § the proportion of the net worth capital income is calculated, as well as the valuation of the assets and liabilities to be valued assets for tax purposes in the manner provided for in the Act. (on 22 December 2005/11) L:lla 2-3 articles have been repealed on 22 December 2005/11.


If the assets of the business activities of the Group include housing, a partner in the tax year that is used as the value of the dwelling-house, apartment or family shall be deducted from the contribution of a shareholder referred to in subparagraph (1) of the group resources, the proportion of income-calculation. (20 December 1996/1126)
Open the company's and the limited partnership in the company's interest-bearing debt shall be deducted from the acquisition of company used his share of the business of the funds for the Group's business activities.
The calculation of the capital gains rate of 38 to 40 of the net assets, as referred to in paragraph 1 above shall be added to the end of the tax year of the 30 per cent during the 12 months prior to the business activity or the amount of wages subject to withholding tax in agriculture. (20 December 1996/1126) section 42 (noon/716), section 42 is repealed by the reference for L:lla/709.


Forestry and reindeer on the economy section of the income received from the 43 capital gains subject to tax on the capital of forestry income is taxable in the forest to increase the supply of the right to the transfer of the first frame of the tree felling (pystykauppa) obtained from the income and the purchase of the products manufactured by the body made of wood or timber, such as logs, pillars, fiber from wood or haloista, as well as the proportion of income-income of chips. The acquisition of income-income as a proportion of the trade is considered as the value of sales revenue minus purchasing of wood work. It is also the capital of forestry income other than the frame of wood obtained from the forestry income, such as income, stocks, the logging residue, forest energy wood, decorative havujen, road-side-sticks, Christmas trees, or similar. What is mentioned above in this subsection shall also apply to the income from the sale of wood, which is derived from the transfer of the detainee's head of real estate law. (on 22 December 2005/1155)
Forest capital gains is also considered a forest received the insurance compensation, or other remuneration, as well as the General organisation of the deployed or another input source of the transferred timber carrying cash value or fair value. Forest capital income also received subsidies and grants forestry. The land is considered to be a basic right of the release of the head without taxable personal use according to the value of the cash-in response to the collection. (on 22 December 2005/1155)
Other than as a residence or otherwise, for personal use in the construction or repair of buildings or installations, the value of the timber is not considered to be taxable as income. Taxable income is also not for heating or the rest of the value of the taxable person in consumer use of the timber.


Article 43 (b) (30 December 2008/1085) sales tax exempt income for fixed-term partial by way of derogation from article 43, under and sales income subject to article 43 (a), of the natural person, of the estate, the tax group and the yhteismetsän of the forest by tree sales income is subject to tax capital income of forestry, follow these steps: 1) the sales of the print, which is based on the 1 April 2008 and 31 December 2009 on trade during the period, subject to tax capital income is 50% of the purchase price , which can be obtained from 1 April 2008 to 31 December 2010;
2) sales of print, which is based on the 1 April 2008 and 31 December 2009 on trade during the period, subject to tax capital income is 75% of the purchase price, which can be obtained from 1 January 2011 to 31 December 2011; and 3) the sales of the print, which is based on the 1 January 2010 and 31 December 2010 on the trade, subject to tax capital income is 75% of the purchase price, which can be obtained from 1 January 2010 to 31 December 2011.
Tax deductible is 1 how to obtain sales income referred to in paragraph 1, the expenditure to comprise 50% of the expenditure referred to in the paragraphs 2 and 3 of 75%.
For the purposes of paragraph (2) of the expenditure is considered to: 1) from the time of harvesting timber in the start-up expenditure and; about how to obtain the entry and (2)) in the start-up of an apartment and the sales of wood in the forest between the travel costs of the item.


section 44 of the reindeer economy derived from the calculation of income and its income is subject to tax at the Reindeer economy capital inputs, with the exception of reindeer husbandry in favor of the value of the work performed.
Reindeer economy are given as an income shall be deemed to be the pure, the reindeer economy is expected, on average, during the previous year, giving the reindeer herding by paliskunnan read, a year older reindeer, reindeer herd in the locality, taking into account the costs incurred by the ordinary. This rate provides for tax purposes each year, on the basis of the criteria set out in the return.
If the reindeer economy derived from the income due to the injury of one of the reindeer herd has declined significantly more than in the community in General, is the amount of income to be taken into account when assessing this within a reasonable period.
The State Council shall, after consultation with the tax administration referred to in paragraph 2, the return on the grounds before the 10 December of each year. The reindeer owners ' Association is the task of the State before the October 31, submit to the Council a proposal on the criteria of the reindeer economy return. (11 June 2010/504)


Capital gains tax under section 45 transfer of profit the profit made by selling the Property is subject to tax on capital income, as provided for in this chapter.
The following shall not be regarded as a limited liability company Act (734/1978), Chapter 5, article 1 of the exchange the exchange the promissory note in the company's shares and the shares that the exercise of the right of option. Transfer of ownership of such shares is calculated Exchange bond or shares in the exercise of the right of their acquisition. (11.5/220)
The victory of the disposal of a fixed asset shall be treated as a forward contract, which are traded on trading in financial instruments on a regulated market, within the meaning of the Act on profit. Profit calculation does not, however, be deducted from that referred to in article 46 (1) of the price of the supply of the minimum amount to be deducted. (14.12.2012/774)
The following shall not be regarded as a joint stock company for tax purposes the transfer of own shares held by the. (30 December 2008/1078)
52 of the law on the taxation of income from business activities (f) in the case referred to in subparagraph (1) of section of the stock exchange which result from the profit shall not be considered taxable income and subject to the law, unless the loss of the cost of 52 (h) provided. In Exchange for the purchase of shares received for tax purposes the cost is the acquisition cost of the shares without removing the part. To the extent that the consideration is money, the stock exchange is considered the taxable supply. In addition, the section of that law, 52 (f) (3) and (4). (11.5/220)

OsakeyhtiöL 734/1978 L:lla 624/2006 is repealed. OsakeyhtiöL 624/2006, Chapter 9, section 1, and section 16 of Chapter 12. See the L income taxation of 360/1968, section 1 and 2 of 52 (f) mom. and article 52 (h).



Article 45 (a) (30.12.2013/12) the taxation of publicly-traded Varojenjaon a supply other than that for which the company received stock of the companies Act, chapter 13, section 1 of the assets referred to in paragraph 1, the capital fund is considered the taxable person, in so far as the taxable supply will be restored by the capital investment in this company, if: 1 the conclusion of the investment funds) is not older than 10 years; and 2) by a taxable person to submit a report on compliance with the conditions laid down in this article reliable.

L:lla 12/13 added section 45 (a) entered into force 1.1.2014.



calculation of capital gain Property to section 46 of the donation, the amount of the profit shall be calculated in such a way that the transfer price will be reduced by the acquisition cost of the property without obtaining the profit of the total expenditure. By a taxable person other than a company or a limited partnership with a company in the community or in the open from the price of the transfer, the amount to be deducted, however, is always at least 20 per cent and, if released to the property has been a supplier for at least a period of 10 years, at least 40% of the price of the supply. (noon/728)
If released to the property has been in the ownership of the time and cost of the osituksessa, shall be calculated in the case where a dispute arises over the tile. (30.12.1993/1502)
When the partnership or limited partnership to dispose of the property, which the company has invested in the company it in the establishment or at a later date, or in the company of a man, or a former partner to dispose of his property, which he has taken the company a participating interest within the meaning of subparagraph (1), the time is calculated from the date on which the property is located in the company or in the company, unless it is not in the format referred to in paragraph 24 of the change.
The transfer of the company's share of the limited partnership with the open company and the calculation of the amount of the profit transfer to victory will be added to the amount by which the Fund's total annual profit surpassed his yksityisotot-assessed contributions, and the total number of its investment in the company.
If the property of the taxpayer's management is faced with the injury, for which he has received compensation, the compensation will be added to the price of the transfer from the transfer and the edeltäneiltä of five years, to the extent that compensation has not been used for the rehabilitation of destroyed or damaged property, or for the renewal or added to the forestry capital input.
The transfer of the vehicle when calculating the amount of profit to be paid by the employer to travel costs are not taken into account.

If the taxable person to hand over the forest, which is a result of his ownership in due course applied to the taxation of income from forestry, clean out will be added to the price of the property separately for the disposal of harvested wood, and the value of the property right of a taxable person carrying the head retention of ownership for the period, up to a maximum donation for the year and the preceding five years, and only for the period during which his income it receives is applied to the taxation of income from the forestry a clean, less for the verotetulla forest clean.
The supply in the calculation of the amount of profit out of the forest to victory pursuant to article 55 shall be added the amount of the reduction of the forest, up to a maximum of an amount equal to 60% of the purchase price of the originators of the forest. (30 December 2008/1085)
If the shares have been obtained from 52 of the law on the taxation of income from business activities (f) in the case referred to in subparagraph (1) of the stock exchange, shares in the ownership of the share Exchange prior to the time of their acquisition. Under the circumstances referred to in paragraph 3 and 4 of this article the supply provided for in subparagraph (1) shall be taken into account in calculating the amount to be deducted from the price, at least also the length of time that the person is in the stock after the shares owned in Exchange for received and the moment when a person moves to the outside of the European economic area, the State, the ECB assumes or dispose of the European economic area, this State while living in the stock in Exchange for shares received. (11.5/219) 46 (a) section (30.12.2013/12) calculation of capital gain Varojenjaossa gain obtained for the calculation referred to in paragraph 45 (a) reduce the undepreciated acquisition cost shareholders Corp, up to concession to the varojenjaon to be held. If the share supply ahead of the undepreciated acquisition cost is lower than the acquisition cost of the assets, shall be reduced by the number of undeleted.
The calculation of the capital gain deduction amount will be deducted from the cost of acquisition of the share of the undepreciated residual value of the acquisition.

L:lla 12/13 added section 46 (a) entered into force 1.1.2014.



Article 47 calculation of the specific provisions relating to the cost of inventories is also a taxable person in the course of ownership of property perusparannusmenot. Free of charge, the cost of the property acquired is considered to the inheritance and gift tax the taxable value used. However, the cost of the acquisition shall be calculated on the purchase price of the donor, if the lahjansaaja to hand over the donation of property received before the expiration of one year. (noon/728) is repealed by L:lla 30 December 2008/1085.

The taxpayer previously owned shares or units on the basis of the cost of the acquisition is not taken into account these warrants, stock option is marked, the promissory note or the exercise of the right to the calculation of the cost of the acquisition. The proportion of the share owned by the taxpayer in the past or on the basis of the cost of the acquisition, as well as its share of the subscribed shares or acquisition cost will be distributed, as well as in the past, on the basis of the subscribed shares or dedicated to its share of the cost. If the Management Board has been carried out at the same time, and shall be divided in the past on the basis of the issue of the share devoted to the total cost of the shares received shares in the cost of all of these. (noon/728)
In the book-entry system include the contributions from the Fund to a specific property, shares and shares of a UCITS shall be deemed to handed over, unless the taxpayer proves otherwise, in the order in which they are received. The order of the disposal of a fixed asset in determining the property shall be deemed as received at the same time, with its holding in time capital gain for tax purposes is calculated. (7 December 2007/1141)
If the fair value of the asset is transferred at a lower price in such a way that the issue is the inheritance and gift tax law as referred to in article 18 of the lahjanluonteisesta store, the extradition shall be allocated on the basis of the ratio between the price paid and the fair value of the supplies made for consideration and without remuneration. The cost of the contribution for a consideration of donated, it is considered a part of the purchase price of the property. (noon/728), section 48 tax free capital gains the profit on the disposal of fixed assets is not subject to tax if the taxpayer to dispose of 1) for at least two years in the management of the apartment ownership of shares or, in the event of a justified or a building, or part of it, which he is holding, in due course, for a continuous period of at least two years prior to the release of used as permanent residence or family (your home);
2) in your own or family occupied in the ordinary household items to the extent that such assets are derived from gains in the fiscal year concerned, up to a total of EUR 5 000; (26 October 2001/896) 3) of their agricultural or forestry property, open the company or limited partnership in the company's share of the shares or units of a community, which justify the use of at least 10% equity ownership in the company and the recipient is either alone or together with his spouse, his children, or his heir or his sister, his brother, half-sister or half-brother and, if the property has had a total of more than 10 years in the ownership of the taxable person or of his and a person , from whom he has received it free of charge; (22 December 2009/1251) 4) real property to the State or to the institution of the State nature reserve of the business Act (1096/1996), the meaning of the conservation area. (22 December 2009/1251)
When calculating the capital gain for the building of an apartment shall be treated in the Oman also its construction site, to the extent that it has a surface area of not more than 10, 000 square meters, or in accordance with a formula kaavoitetulla territory for a period not exceeding the amount of the land or building on. If the apartment or the building used as a residence for less than half of the taxable person or of his family have been granted permanent residence, is considered the use of the corresponding part of the capital gains tax, this is the only free input. If more than one taxpayer has owned the shares or, in the event of, or in conjunction with the above referred to above, the building, to be applied to each to get the victory, or its share in, respectively, the above in this section.
Oman home profit provisions shall also apply to the right to housing (650/90) referred to the right of residence. Ownership at the time of this case, the right of residence shall be treated as the period of validity of the contract. Transfer of the property from the sale of your home osituksessa tax exemption in respect of property required for the period shall be calculated from the time of their acquisition and the fragment of a taxable person who has started using luovutettavaa as permanent dwellings housing units in its own right. (29.12.1994/1465)
The nature conservation Act (1096/1996) the supply of immovable property within the meaning of the profit made by selling the reserve is not taxable income to the extent that the property is exchanged for another property. In Exchange for the purchase of fixed assets acquired in-period shall be calculated from the time of acquisition of the transferred assets. (22 December 2006/12)
If the donation is applied to the provision of paragraph 3, and paragraph 1, if the assignee to dispose of the same property still before five years have passed since his company, shall be deducted from the calculation of the purchase price or the transfer of his victory under section 46 and 49 of the price of the supply, at least as laid down in article vähennettävästä of the amount it paid out the amount for profit, in accordance with the first subparagraph of paragraph 3, which is not considered to be taxable as income in her recovery of her husband. (30.12.2010/1410)
The natural person or the disposal of a fixed asset to a victory gained by the estate is not taxable income, if the prices of assets are up to $ 1,000. For the purposes of the supply of a property are not taken into account, which are in other parts of the law of the verovapaaksi, and not the usual household effects or other movables of the property. (on 22 December 2005/11)
What provides the transfer of immovable property belonging to the agricultural sector, in the context of the transfer of agricultural land shall apply by analogy to the same transferee of luovutettavaa agricultural land equivalent to CAP farm aid. (15 July 2005/558), section 48 (a) (30.12.2013/12) tax exempt Assets of the transferred property to the temporary transfer of the profit made is not taxable income, if a natural person or the estate to the property on 1 October 2013 or after not later than 31 December 2014.

L:lla 12/13 added section 48 (a) is temporarily valid 1.1.2014 – until 31 December 2014.



49 section Partly tax free capital gains by a taxable person other than a company or limited partnership in the community or in the open in the company's capital gain subject to tax in the calculation of the amount of the transfer price will be reduced by at least 80% of the if (30.12.1993/1502) 1) immovable property, the construction of another country or their permanent license, which the taxable person is not accompanied by apparently speculative, has been handed over to the immovable property and the law on the special rights of redemption (603/77) under the procedure or any other procedure in the dispensing;
2) the property is voluntarily handed over to the purpose for which the customer has the right to redeem the property or the like to get it a perpetual license to that procedure;

3) a taxable person is directly on the supplied on a voluntary basis for the impoundment or the rationing of the property or the right to use those measures which grant standing to benefit from the power of the owner of the establishment for a purpose, to which the State concerned has been given the right of redemption;
4) fixed assets will be handed over to the State, province, municipality or Corporation.
Referred to in subparagraph (1) above, the credit does not apply to the transfer of the property of the State institution for any purpose other than the purpose of nature conservation, the use of the armed forces, for the purpose of research or other similar social purpose. (noon/728) section 50 of the loss of the transfer of the assets of the profit loss is deducted from the transfer of assets was born during the tax year and five year as profit arises, not be taken into account when fixing the income deficit. (30.12.2010/1410)
Vähennyskelpoisena loss is not considered the supply of a loss of a home, which gained profit in accordance with article 48 should be tax free, and not a conventional household effects or other movables or the inconvenience caused the loss. Vähennyskelpoisena out as a loss is not considered either under section 48 of the supplies referred to in paragraph 6, the injury caused the loss of the assets to be taken into account that the total cost of up to EUR 1 000. (on 22 December 2005/11)
Disposal loss shall be treated as including: 1): expiry of the agreement or a derivative of it caused by the loss, which are traded on trading in financial instruments on a regulated market within the meaning of the Act;
2 the value of the value of the loss, the paper) that can be the cause of the bankruptcy or a comparable reason to keep the ultimate.
(14.12.2012/774)


Other income from capital, section 51 (30.12.2013/12) Family and inheritance rules subject to tax there is no marital law, naimaosana or etuosana undivided estate, inheritance, inheritance or by way of compensation, within the meaning of Chapter 8, acquired by inheritance or as a gift received from the performance.

L:lla 12/2013 amended section 51 came into force 1.1.2014. The previous wording: article 51 of the family and inheritance rules taxable income is not subject to section 86 of the marriage law, naimaosana or etuosana undivided estate, inheritance, inheritance or by way of compensation, within the meaning of Chapter 8, acquired by inheritance or as a gift received from the performance.


Article 52 a number of intangible rights are based on the compensation received by a taxable person for compensation for patent, copyright or any other right of the unauthorised is subject to tax on capital income, if the right has been acquired by inheritance; otherwise, a consideration of acquired and earned income.


53 section certain exempt income is not taxable income: 1) to the front, by the taxable person has received for their own or their family's need for the apartment, which he has a housing or other housing or property, as a member of the community partner or have access to the open market rent, the lower the consideration;
2) housing or real estate to the community the benefit of the shareholders ' or members ' apartments, which they have under the rules of the articles of association or cooperative management;
the owner of the right of residence to a House by 3), the right of residence, the right-of-occupancy Housing Act (650/90) for the establishment of the beneficiary of the right of residence to perform the right of residence;
4) the Nordic Investment Bank, the share received by the Member country from sharing of the surplus;
5) the Nordic Environment Finance Corporation the share of a Member State of the company's profits;
6) from the State, or any other interest rate the interest rate you receive on the open market from below; (29.12.1994/1465) 7) sustainable forest management financing Act (537/2007) obtained a benefit;

8) other than a natural person, or of the estates tulonhankkimistoimintaan total up to exchange rate gains of up to EUR 500 per year; (30.12.2014/1399)

L:lla 1399/2014 the entry into force of the amended paragraph 8 became 1.1.2015. The previous wording: 8) the natural person or the estates other than the total number does not exceed tulonhankkimistoimintaan of exchange rate gains of up to EUR 500 per year. (26 October 2001/896)) of the natural person on the basis of a reduction of the expenditure share of the benefit to the membership for their livelihood, which is formed by the lower price of the fair price of purchases is not lower than the share of the costs incurred for the provision of goods or services to the municipality; (30.12.2014/1399)

L:lla 1399/2014 added 9 point 1.1.2015 came into force.

the share of purchases of 10) of the natural person in relation to the partial recovery in so far as the surplus, the surplus is to be returned in any way related to the expenditure of living formed the return on purchases. (30.12.2014/1399)

L:lla 1399/2014 added 10 point 1.1.2015 came into force.



Article 53 (a) (26.6.1998/475), the shareholder loan of the natural person subject to tax capital income is the money has been received for the fiscal year concerned, the loan company at the end of the tax year to be paid, in the case of taxable persons, the members of his family, or they together own, directly or indirectly, at least 10 per cent of the company's shares, or an equivalent share of the company's voting rights attaching to shares in the capital of all.
Chapter 3 investment income the 54 § Tulonhankkimismenot taxable person shall be entitled to deduct the capital income of their acquisition or retention due to expenditure.
A taxable person may deduct the value of the securities, and the rest of the preservation of these persons treated as asset management and expenditure incurred in the fiscal year concerned, to the extent that they exceed the amount of EUR 50. In addition, it is considered a comprehensive asset management and also the retention of expenditure incurred to the extent that the property or the income is not subject to tax. (24 June 2004/561), section 54 (a) (30.12.1993/1502) the secondary market credit the taxable person shall be entitled to reduce the capital income also paid tulonhankkimismenona after market. The secondary market credit means in the context of the transfer of a bond, or from paid a bond for release prior to the date of the payment of the interest for the period between accrued interest corresponding to the supply of credit.


Article 54 (b) (24.2.1995/227) exchange rate loss in the taxable person shall be entitled to deduct tulonhankkimismenona capital income loss, which is caused by the tulonhankkimisvelasta of foreign currency for presentation purposes. The interest rate referred to in the Act on income tax on the income source of the debt resulting from the rate of loss is not deductible.


Article 54 (c) (26.6.1998/475) repayment of the shareholder loan, the taxable person shall be entitled to deduct tulonhankkimismenona capital pursuant to article 53 (a) of its income as income the amount of which they have paid the loan back to read, if the payment is made no later than on the fifth tax year after the year of filing of the loan.


Article 54 (d) (December 29, 2009/1741) a voluntary individual pension insurance and the taxable person shall be entitled to deduct pitkäaikaissäästämissopimuksen payments referred to in article 34 (a) of your pension assurance and pitkäaikaissäästämissopimuksensa fees total EUR 5 000 per year. However, the maximum amount of 2 500 euro deductible if paid by the employer for the specified purposes of the taxable person the taxpayer during the tax year of an individual is a voluntary pension insurance contributions. Fees can be used to reduce tax for the year at the earliest so far, during which the insured person or the assets eligible for reaches 18 years of age, and no later than the year in which the right to a pension or other payment has been paid. The right of deduction applies to the taxable person, or non-insurance, which has taken his wife and where the taxable person is an insured person, as well as pitkäaikaissäästämissopimusta, which is made by a taxable person or his or her spouse, and where the taxable person is bound to the resources referred to in the Act on a legitimate pitkäaikaissäästämisestä.
Deductibility is subject to the condition that, according to the contract: 1) to the old-age pension of the insured person or the performance of the funds that are based on a legitimate pitkäaikaissäästämissopimukseen the earliest her after reaching the employee pensions Act (395/2006) lykättyyn under the old-age entitlement to an old-age pension;
2) the amount of insurance shall not be takaisinostaa and the savings increase referred to in paragraph 1, the date the insured person or the other assets of the previously pitkäaikaissäästämissopimuksen on grounds related to the legitimate conditions like these for at least one year of unemployment or permanent disability or death of the spouse, or osatyökyvyttömyyden, on the basis of the divorce.
(14.12.2012/792)
Kertamaksullisen pension insurance contributions are not tax deductible.
Deductibility is subject, in addition, that according to the agreement:

1 out of the pension, or any other of the other), as in the circumstances referred to in paragraph 2 of article 2 of the periodic instalments on an annual basis or, more succinctly, in the amount of time the remainder of the assets during the life span of a legitimate or the beneficiary, or at least a 10-year period in such a way that each year is carried out up to that part of the remaining savings amount obtained by dividing the amount of the remaining amount of savings by the number of years remaining for payment; in the course of a calendar year may, however, the right to a pension or other performance of the remaining savings, irrespective of the amount of costs of up to EUR 2 000;
2 the right to not be released under contract) and hockey.

5 L:lla 14.12.2012/792 is repealed.

The payments referred to in paragraph 1 may also include the pension insurance for the death associated with making insurance payments to the extent that the compensation does not exceed the pension insurance, the death of a savings.
Deductibility is subject, in addition, that the institution of a deposit Bank, the management company or investment firm, the agreement referred to in paragraph 1 is committed to providing the tax administration of taxation imposed by the tax administration, the information necessary for the Tax in the manner prescribed by the administration.
What provides the employer from taking insurance, shall apply by analogy to that partnership has taken the company to her husband, her husband and the limited partnership joint stock company, subject to the responsibility of the company to a osakkaalleen, which is not the employee's pension or retirement fund, according to article 7 of the law for the purposes of an employment relationship as referred to in the law be considered.
Voluntary pension insurance contributions are deductible only if the insurance is taken from the story of a member of a State or of the European economic area, there's an economic activity through a fixed establishment of the insurance institution. Pitkäaikaissäästämissopimuksen payments are deductible only if the contract is concluded in Finland or a service provider, through a permanent establishment here. With the exception of the person who has been fully taxable in Finland to Finland during the five years prior to the date of the amendment, a person paid by insurance payments from abroad to Finland have changed, however, are deductible under paragraph 1 to 8 of his deductible moving for the year and three the next year, if the fees are based on insurance, which has been at least one year before a person in Finland.


Article 55 reduction of natural Forests, kuolinpesällä and yhteisetuudella, as well as the formation of a minority share of taxation is entitled to take a deduction for the property forming part of the forest maatilana forestry investment income before the conclusion of the reductions referred to in article 56.
In the forest the amount of the reduction shall be deducted from the taxable person concerning the forest up to 60% of the forest in the tax year the income tax received by the amount of capital of the forest economy. The taxpayer during the tax year and previous tax years, the total number of tax deductions made by the forest, which, under paragraph 8 of article 46 has been added to the supply of taxable profit under the forest must not exceed 60% of the forest owned by the taxpayer at the end of the tax year in respect of which VAT is deductible for the aggregate of the amount of acquisition costs of the forests. (30 December 2008/1085)
The contribution of the forest, the forest of its cost is the purchase price of the property. If the transfer of ownership of the property on vastikkeettomalla yield, the taxable person shall have the same right to do as the owner of the forest would have been the last deduction. If the yield to the ownership of the property of the donor goes to vastikkeettomalla, to enter the number of the right to deduct is responsible for the recovery of the forest which is the subject of the relative share of the cost of acquisition of the forest of the donor's total amount of acquisition costs of forest reduction. (30 December 2008/1085)
At the insistence of the taxable person, forest reduction shall be made and shall submit a report on the conditions of the call for it. During the tax year must be reduced by at least 1 500 forestry task. Article 56 (26 October 2001/896), the tasks of forestry investment income other income deductions for capital expenditure on the forestry are, inter alia: 1) to the persons who have worked in forestry in cash salaries, their pensions and their families and service grants, as well as workers and their dependents pensions, sickness compensation, disability compensation and other rights, such as the Organization of the resulting from insurance and other payments, the taxable person and the members of his family for the compulsory pension insurance payments, agricultural entrepreneurs, the accident insurance Act (1026/81) and on the basis of the fees paid to the farmers ' Social Insurance Act (459/69) group life insurance as well as the taxable person referred to in the family's salary and other subject to any limitations set forth in article 31 of the benefits;
the reform of the sectors in the preparation of the kulotuksesta, 2), forest farming, plantation treatment, fertilisation due to expenditure pystypuiden qualifier will and;
3) forest roads construction and kunnossapitomenot, forest drainage management, as well as the acquisition of machinery and equipment for forestry-related and operating costs, and a break of shelters and other buildings, as well as the cost of purchase of other goods;
4) forest management fees, insurance premiums, costs of associations of forest holders forest protection and forest fees for the boards of; as well as 5) forestry planning and advice, as well as on forestry, research and development costs.
The taxable person does not lead to a reduction in the costs to the extent that he has received the tax-exempt allowance or other compensation. If the deduction is for tax purposes as income assistance or compensation approved must be considered.

Farmers ' eläkeL 467/1969 repealed by the entry into force of the L:lla pension contribution 1281/2006, see Agricultural entrepreneur eläkeL 1280/2006.



Article 57 (11 June 2010/504) donation to the Council of State regulation in more detail by the community must not deduct manner to reduce the bottom line: 850 € and a maximum of 1) for at least EUR 250 000 for the monetary donation, which was a science, an art, or the preservation of the cultural heritage of the purpose of the Finnish, includes a member of the European economic area, to the State or to the European economic area to the University or the University receiving public funding in the context of the University or the Fund;
2) at least 850 euros and a cash donation of up to EUR 50 000, which was a science, an art, or the preservation of the cultural heritage of a Finnish tax administration, includes a purpose designated by the Association, to the Foundation of the European economic area or any of the above in the context of the Fund, with the aim of supporting the science or art, or the Finnish cultural heritage.
Under paragraph 1, the tax administration referred to in paragraph 2, the person designated by the tax administration of the information shall be provided without delay to the annual deductible donations, their donors, and the purpose for which the donation is used. The tax administration shall also submit to the last completed financial year, the annual report, balance sheet and profit and loss account. The date of issue of the tax administration to provide more detailed provisions on the information on the way in and the date.
The appeal of the tax administration referred to in paragraph 2 of the decision provides for the procedure for the designation of the law on the taxation under section 71 (e). Article 58 (21.12.2012 read/878), the interest expenditure of the taxable person shall be entitled to deduct the interest on a debt obligation of the capital income is taxable, if the acquisition of the entry, as is also considered as a dividend income notwithstanding, that the dividend income is 33 (a) – (d) in accordance with article 33 of the non-taxable income (tulonhankkimisvelka). (30.12.2013/12)

L:lla 12/2013 amended the Act shall enter into force on the 1.1.2015. The previous wording: the taxable person shall be entitled to deduct the interest on the debt obligation, if capital income: 1) is guaranteed by the provincial Government of åland the State or student debt or other financial aid of the State members of the European economic area, the system is guaranteed by a body governed by public law or by the student debt (student debt);
2) is taxable income, as is also considered as a dividend income notwithstanding, that the dividend income is 33 (a) – (d) in accordance with article 33 of the non-taxable income (tulonhankkimisvelka).
(29.12.2011/1515)
In addition to the States, the taxable person shall be entitled to deduct the interest payments from their income 50 percent of capital, liabilities, if the debt is a taxable person or his family for the purchase or renovation of permanent housing (mortgage debt). (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended 2 1.1.2015. The previous wording: in addition to the States, the taxable person shall be entitled to deduct the interest on the capital income of 70% of liabilities, if debt is a taxable person or his family for the purchase or renovation of permanent housing (mortgage debt). (30.12.2013/12)

L:lla 12/13 entry into force of the amended 2 1.1.2015. The previous wording: in addition to the States, the taxable person shall be entitled to deduct the interest on the capital income 75% of the liabilities, if the debt is a taxable person or his family for the purchase or renovation of permanent housing (mortgage debt). (29.12.2011/1515)
The interest rate, which is paid for before the time in which it is calculated, it is deductible only in so far as it is directed against the tax year and the next year.

The taxable person shall not have the right to reduce the interest rate, which is paid to 1) the resources of the State financial aid within the meaning of the law or the law of military assistance; (pursuant to solicitations issued/1333) 2) arava under section 7 of the law pursuant to paragraphs 1 to 4, or housing loan under section 6 of the 5 or 6 under on 1 January 1991 or after the loan.
The taxable person shall not deduct the interest rate which has not the right to: 1. the Act on the income withholding tax) interest rate the interest rate referred to in accordance with the law or to the bond market in the context of the transfer of the resulting compensation;
2 voluntary individual pension insurance or pitkäaikaissäästämissopimukseen).
Interest in reducing the first minus other than section 131 and the purchase of the debt referred to in paragraph 4 of the first-time buyer interest.
Open the company's and the limited partnership's interest shall be deducted from the debt used for the acquisition of the company in the share of his contribution to the economic development of the Group business income prior to the calculation of the share of capital income in the manner provided for in section 40 of the Act. (noon/716)
Under paragraph 1 shall be taxable as income within the meaning of paragraph 3 shall not be considered taxable as income under section 53 (a) read the shareholder loan. (26.6.1998/475) in section 58 (a) (30 December 1998/1170) debt interest deductibility of the guarantor or any other security for money and the asettajalla on the basis of his debt is entitled to deduct its commitment for the performance of their debt or interest rates, which have been generated from the time when the debtor is insolvent. These interest rates, however, are deductible only if the original debtor would have been entitled to a reduction in the business or in the form of interest to agriculture.
If the original debtor has a responsibility to the rest of the security to the drawer, on the basis of the compensation paid to the guarantor or, he or she is entitled to interest in accordance with the provisions relating to the interest rate on the debt to reduce the equivalent percentage.


58 (b) of section (12.12.2014/1086) the tax deductibility of interest on the Mortgage debt between 2015 and 2017, by way of derogation from article 58 of the Act provides, the taxable person shall be entitled to deduct the interest on the debt of 65% of the capital of their income for housing in fiscal year 2015, 60% of fiscal year 2016 and 55% for the fiscal year 2017.

L:lla 1086/2014 added 58 (b) of section is temporarily valid 1.1.2015 – 31.12.2017.



58 (b) of section (29.12.2011/1515) the tax deductibility of Mortgage interest on the debt for the years 2012 and 2013, by way of derogation from article 58 of the Act provides, the taxable person shall be entitled to deduct the interest on the debt of 85% of the housing in the capital income tax year 2012 and 80% of the fiscal year 2013.

L:lla 1515/2011 added 58 (b) of section was set up for the period of 01 January 2012 – temporarily in force.



section 59 of the revenues be deducted from the taxable income of the capital source of loss before the end of the fiscal year accompanies the request of business taxation and the taxation of agriculture fiscal year loss and the Group's identity can be a shareholder of the agricultural loss in whole or in part to reduce the natural capital of the person or the estate, the loss of the year. Losses are deducted from capital income before interest but after the acquisition or retention of income caused by the expenditure.
One of the spouses in the course of the business activity and agricultural loss is deducted from capital income only if so required by both spouses. In this case, the loss is deducted from the income of the spouses, article 14 of the capital's in accordance with the criteria referred to in paragraph 2.
The Group's share of taxation of the shareholder group in a more or less break-even pure income shall be reduced by her capital income.


Article 60 of the Deficit and the type of loss of income If the natural person or the estate of deductible interest payments and capital tulonhankkimismenojen, the income is deducted from the total amount of losses referred to in section 59 is greater than the sum of the taxable capital gains, the difference is the type of income deficit, on the basis of which the taxable person has the right to tax under section 131 to 134 of the intended alijäämähyvitys.
Alijäämähyvitystä the calculation of the tulonhankkimiskuluista, losses and interest rates become shares of the deficit will be taken into account in the order in which they are deducted from capital income under article 58 and 59, according to the article. To the extent that the deficit has not been taken into account as a deduction from the tax on the capital gains to the detriment of the species shall be fixed, which shall be deducted from the income of a taxable person to obtain capital in the following years, as provided for in article 118.
The payments referred to in article 54 (d) shall be deducted from the income after the deductions referred to in subparagraph (1) of the capital. If the total number of deductions is greater than the sum of the taxable capital gains tax, the taxable person shall be entitled to make 131 (a) and article 132 to 134 for a special alijäämähyvitys. On the basis of the charges is not the type of capital loss. (December 29, 2009/1741), Chapter 4, section 61 earned income tax earned income earned income other income other than capital gains referred to in Chapter 2.
Taxable earned income is the basis of, inter alia, to employment derived from salary and pension, as well as to be treated as income, such income instead of benefit or compensation received.

(3) was repealed on 22 December 2005 L:lla/1155.



Article 61 (a) (12.11.1999/1027) the increase of the Statutory pension, accident insurance in the finance law (608/1948), the patient injury Act (585/1986) or transport insurance (279/1959), or the statutory compensation under the sosiaalietuuden, the pension fund or insurance for the benefit of the establishment of a voluntary increase in the taxation of the same shall be deemed to be paid due to the delay in income as the income to which it relates. Due to delays in the execution of the above mentioned tax free to pay raise is tax free.

TapaturmavakuutusL 608/1948 was repealed as from 2015, 1.1.2016 L:lla 459/see An accident at work-and ammattitautiL 459/2015.



62 section (noon/716), Business income and dividend income income earned income is the result of revenue and profits the company share of the shareholder's portion of that article 38 to 41, there is no provision for capital income, as well as dividend and the dividend as a veiled 33-33 (b), (d).


the value of the work of the section 63 acquisition of taxable earned income is the value of the work, by the taxable person or of his spouse, a child of the taxpayer in the tax year, which is filled in 14 years, and the estate or tax of the group for the fiscal year, the shareholder, or the members of his family have done in preparing or transporting timber from the forest to the farm were at the time of sale or other comparable (in the requisition worksheet).
The requisition worksheet is expected in cash to the amount of work it would be to the person hired to run.
The value of the contract work shall be considered as taxable income, however, only to the extent that the persons referred to above, the total number of manufactured or transported either by the tree to exceed 125 cubic meters.
The work is a taxable supply, shall be distributed as income to the persons referred to in subparagraph (1) curriculum vitae of those born out of respect.


Article 63 (a) (19.12.1997/1263) children's private support for the management of children's home care and private care support Act (1128/1996) intended for the treatment of money, to be paid by the management of the child's treatment for more and more is the parent or other guardian's earned income, which income is paid. Revenue, however, is not the child's parent or guardian, but the treatment to the entry of the producer, if the treatment of money, to be paid by a premium is paid for the care and treatment of the producer.


Article 63 (b) (January 28/40) persons who have been unemployed for Certain Pension support in the long term the law on pension support (39/2005) the taxation of pension referred to in the provisions of a pension.


A number of employment related to section 64 or työtuloon equivalent earnings of a fringe benefit for the employer obtained a fringe benefit is a taxable earned income and will be assessed at its true value. The tax administration and the calculation of the fair value of the amount of the annual remuneration. (11 June 2010/504)
Up to 300 euro issued by the employer's employees holding worth a personal ticket for a trip between home and workplace is a non-taxable income. In addition, the ticket is non-taxable income in excess of € 750 to € 3 400. (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended 2 1.1.2015. The previous wording of the employer's employee by up to 300: the euro worth of transport of personal baggage ticket for a trip between home and workplace is a non-taxable income. In addition, the ticket is non-taxable income in excess of 600 euros up to EUR 3 400. (22 December 2009/1251) section 65 (4.4.1996/227), the Staff of the staff of the Fund the Fund surplus in the Fund has been received and 80% of taxable earned income. For the rest, the income is tax free.


issue of shares, based on the employment relationship article 66 earned income has the advantage of an employment relationship is based on the right to subscribe for shares or units in the community at a price lower than the open market price. The benefit is subject to tax in so far as the stock or share of the price obtained from the discount is more than 10% of the fair price of the stock or share. If the advantage is not available to the majority of the staff, the size of the discount is the amount of taxable income.

The fair price of a listed stock or share of a share issue decision on the average price of the preceding months. If the first quotation of the share, the average price of the calendar month following that in which the price referred to above, the lower the value of the tax, interest shall be calculated on the basis of the value of the child.
Taxable earned income also has the advantage of the right to receive, based on the employment relationship, or buy shares in the open market at a lower price in the community of convertible bonds, warrants, stock option or on the basis of an agreement or commitment to any other these assimilated (employee stock option). The value of the benefit shall be considered the fair value of the share or a share at the time when the employee option is used, the less the share or proportion of the taxable person and the employee the option of total by paying the price. The benefit shall be considered as income for the tax year of the date on which the employee option is used. Employee options shall be considered to be used when the taxable person shall be entitled to, or to the acquisition of the shares to which it relates. The exercise of the option shall be treated as the supply of employment. In this case, the value of the benefit shall be considered as employee stock option transfer price less the donor by paying the price. On the basis of the employee stock option benefit is considered the taxable income of the beneficiary's employment option of the original input, even if he is waived by donating to the employee the option to continue or otherwise disposed of by the employee the option of interest as possible in the process. These donations are not considered employee the option to act as counterparties. (19.6.1997/584) section 67 (22 December 2009/1251) Job loan taxable income as income on the basis of an employment relationship shall be considered a loan from the korkoetu to the extent that the loan annual interest rate is lower than the reference rate of interest, if the interest rate on the loan is tied to the use of the reference rate of the loan market. If the interest rate of the loan is not tied to the reference rate, taxable earned income shall be considered korkoetu to the extent that the loan annual interest rate is lower than the 12-month euribor rate on the first day of the year.


68 section (20.8.2004/772) paid by the employer insurance premiums paid by the employer to the employee, a voluntary individual pension savings, life insurance, and insurance payments are taxable earned income of the insured person.
The employer's contributions paid by the employee, the uptake of 54 (d), subsection 2, paragraph 1, subsection 1, paragraph 4, as well as the conditions laid down in articles 5 and 7 of the voluntary pension insurance payments shall be deemed to satisfy the individual insured taxable earned income, however, only to the extent that the total of the tax year exceeds 8 500 euros. (December 29, 2009/1741)
If the taxable person shall be those referred to in paragraph 2, by the various employers ' insurance, contributions to all employers that the ceiling will be read.
What's the purpose of this paragraph the employer from taking insurance, shall apply by analogy to that partnership has taken the company to her husband, her husband and the limited partnership joint stock company, subject to the responsibility of the company to a osakkaalleen, which is the law of employees according to section 1 (d) of the law for the purposes of an employment relationship as referred to be considered.
Notwithstanding the provisions of paragraph 2, the merit of the income shall be considered as paid by the employer as taxable payments if the insurance has been taken from sources other than the story of a member of a State or of the European economic area, there's an economic activity through a fixed establishment of the insurance institution. From abroad to Finland have changed a person, with the exception of the person who has been fully taxable in Finland to Finland during the five years prior to the change, taxable earned income are not muuttovuonna and three year paid by the employer for such insurance payments to the extent that the payments do not exceed the 8 500 euros, if the charges are based on the insurance policy, which has been at least one year before a person in Finland.


Article 69 the usual henkilökuntaetu taxable income shall not be considered, unless provided for in the above, the entire staff of employment by the employer, that the employer or by the normal and of retired reasonable: 1) to the benefit of the employer by the medical establishment, with the exception of compensation by an employer to an employee, on health care or the cost of the disease;
2) staff-reduction of the employer's production and marketing of the goods or services;
3) anniversary gift or a little more for a gift, which has been treated in the same way as the payment in cash or in kind;
4) interest the employer from holding a recreational or hobby activities; (19 December 2008/946), 5), the employer and the place of yhteiskuljetuksesta organised by the housing benefit to journeys.
Taxable income is not considered to be either the normal and reasonable interest in the sector, which employed by the carrier or the service of retired the taxable person shall be entitled to the employer the trip requirement to free or discount ticket.
Taxable income does not arise from holding a sick child care an employer a temporary period during which the employee would be entitled to treatment free to fully pay benefits. As a result of the same illness as a temporary will be held up to four days treatment cycles. (15.12.2000/1086)
Taxable income does not arise either for the outcome of the work of the employee communications private use. (24 June 2004/561)
The period referred to in paragraph 4 of the advantage of the annual interest of up to 400 euro shall also be provided by the employer to the employee, there are sports or cultural activities. For the purposes of this subsection in the Museum, the cultural activities of the theatre, the Opera, a visit to a movie theater, concert, art exhibit, or in other similar areas of the various art-related event or Conference. Cultural activity is also considered as a visit to the Science Center and the sports event, as well as participation in the operational art. It is required that the benefit is only available to the worker. (19 December 2008/946), section 70 of the Congressman, the State members of the Council and the European Parliament's specific interests (8 December 2006/1097) of taxable income is not just compensation, which shall be paid to the members of the Special costs incurred for the operation and in order to cover the increase in the cost of living.
For the purposes of subparagraph (1) above, shall be considered to be a reasonable compensation for the salary Act (328/1947) President and the Vice-Presidents referred to the amount of cash compensation, as well as representative, the representative of the traffic charge. (with effect/530)
Taxable income does have an advantage from the position of a member of the Council on the action or State of the right to free travel on the task and not all benefits associated with the services of the Prime Minister's post. (8 December 2006/1097)
Taxable income is not reasonable compensation, to be paid to a member of the European Parliament of the Special costs incurred for the operation and in order to cover the increase in the cost of living. For the purposes of this subsection as reasonable compensation for the Member of the European Parliament, the flat-rate compensation for travel expenses to be paid to the overall amount of money, the amount of money to the amount of money the travel, seating, communications Secretary of the compensation and the amount of money or other equivalent compensation. (24.2.1995/227)


Travel costs travel costs under section 71 Exempt taxable income is not derived from a travel reimbursement from your employer, traveling more, daily allowance, meal allowance and accommodation allowance. Taxable income is also not reasonable price and reimbursement of travel costs and the distance travelled by the employee in the order of their performance other than 72 within the meaning of subparagraph (1) of section makes a secondary job, which will be held at the same employer or with a special interest in this part of the community covered by the permanent establishment, which is located in another locality, or in another country as a priority for the employee to be considered an actual job. (30 December 1998/1170)
Sectors of the economy, with a special työntekemispaikkaa to the short duration of the work of the sector ID often change, shall be considered as daily travel between the apartment and the special työntekemispaikan of verovapaaksi from the travel costs of mission costs of compensation received as income only if the taxable person does not have a real job. If, however, an opportunity to the employer to arrange a job for dining with a special työntekemispaikalla or in its immediate vicinity is not, it is considered the daily travel between the apartment and the special työntekemispaikan of verovapaaksi from the travel costs, but also a meal replacement. The amount of compensation for each year of the tax administration of the tax free amount of meal. (11 June 2010/504)
Your employer, any compensation for travel expenses, traveling more treated as referred to in article 22 of the yleishyödylliseltä power for the benefit of the general interest of the community for compensation of travel costs for the journey, even when on the mandate of the taxable person does not have an employment relationship with the general public in the community, or otherwise receives a salary for the work to which the travel applies. This kind of travel costs is, however, only non-taxable income: 1) every calendar year to a maximum of the daily subsistence allowance from twenty interested parties;
2) registration;

3 travel cost reimbursement, which may be) carried out by the taxable person from here for the trip without prejudice to paragraph 4, article 72; travel costs for non-public transport for the journey is a tax-exempt up to EUR 2 000 for the calendar year.
(30.12.2013/12)

L:lla 12/2013 amended (3) entered into force 1.1.2014. The previous wording is: your employer, any compensation for travel expenses, traveling more treated as referred to in article 22 of the yleishyödylliseltä power for the benefit of the general interest of the community for compensation of travel costs for the journey, even when on the mandate of the taxable person does not have an employment relationship with the general public in the community, or otherwise receives a salary for the work to which the travel applies. This kind of travel costs is, however, only non-taxable income: 1) every calendar year to a maximum of the daily subsistence allowance from twenty interested parties;
2) registration;
3 travel cost reimbursement, which may be) carried out by the taxable person from here for the trip without prejudice to the third paragraph of article 72; travel costs for non-public transport for the journey is a tax-exempt up to EUR 2 000 for the calendar year.
(26 October 2001/896), section 72 for commuting on a business trip means a journey by the taxable person in order to carry out the tasks of the special work of the temporarily makes työntekemispaikalle.
Työmatkana is considered a trip to työntekemispaikalle, even when: 1) työntekemispaikka is located in a country other than their own employer or that the interest of the community with the same at the Office of destination;
2) the work is temporary, as referred to in article 72 (a);
3) työntekemispaikka is located in more than 100 kilometres from a taxable person of the apartment; and 4) a taxable person is the työntekemispaikalle työntekemispaikan of the trip due to the location of the temporary accommodation, where it stayed at the result.
(19 December 2008/946)
Sectors of the economy, with a special työntekemispaikkaa to the short duration of the work to change the ID of the field often, is considered työmatkana the daily trip between the apartment and the special työntekemispaikan, if the taxable person does not have a real job.
Työmatkana is considered to be a taxable person of a holiday home and for the actual duration of the trip between the workplace and the posting of the weekend-and the distance between the apartment and the special työntekemispaikan.


72 (a) section (brought on 29 December 2005/12) Temporary work in a special työntekemispaikalla as a temporary within the meaning of Paragraph 72 of lecture notes in a special työntekemispaikalla is considered as the work of a maximum of two years in the same työntekemispaikassa.
Lecture notes in a special työntekemispaikalla is, however, a temporary period of up to three years to work in the same työntekemispaikassa, if it is a question of working with limited time in a tough job site, which is run by nature kind of temporary work, which työntekemispaikalla ends when the work will be completed. Over a period of two years, their travel costs are non-taxable income only if the taxable person has to commute due to carrying out their activities, particularly the temporary stayed at the työntekemispaikan of the accommodation and the work is done in työntekemispaikassa, which is more than 100 kilometres from a taxable person of the apartment and the actual jobs. (19 December 2008/946)
If no more than 1 or 2 for the duration of the working time period provided for in subsection continues longer, for reasons it has not been possible to reasonably be required for the anticipation of the work shall be considered as a temporary työntekemispaikalla, lecture notes in a special until 1 or 2 in subsection provided for temporary work period ends. (19 December 2008/946)
The time limits shall apply, if the special työntekemispaikka on the due date referred to in subparagraph 1 and 2 during the taxpayer's principal place of work. The calculation of the time limit, if the taxable person working in the same Let's start from the beginning, työntekemispaikassa has been interrupted for a continuous period of at least six months, and he has worked during the second työntekemispaikassa.


section 72 (b) (19 December 2008/946), the actual job itself, in the workplace, means the place where a taxable person, a permanent resident is employed.
If the taxable person due to the movement of the work is not a place where he habitually works, is considered in the industry to be the place where he is seeking work orders, maintain work time against accessories, tools, or työaineita, or other work of a similar place.
The industry is considered to be työntekemispaikkaa, to which the worker is referred to in subsection 2 of section 72 of the commute.


Article 73 (11 June 2010/504) the amount of the compensation criteria and the exemption from the tax administration to provide more detailed provisions concerning tax-free each year in advance of the criteria for compensation of travel costs and the amounts of the expenses to the Council after giving an opportunity to be heard in the case. Detailed rules of the negotiations shall be provided to the State by means of a Council regulation.
The tax administration to strengthen the employer tax free and traveling more received a meal allowance, calculated by the institution on the basis of the State of the labour market in the number of travel expenses. The total number of domestic daily allowance shall be reduced by the cost of living, for the assessment of this as a 15% savings. The resulting amount shall be deducted from the total number of travel expenses, including per diem amounts abroad. The tax administration to strengthen the taxpayer with owned or oppression in a vehicle traveling more by the tax received by the number of the free mileage on the basis of the actual amount of the establishment of the State of the labour market mileage limit. Tax free mileage requirement into account in determining the amount of the State social institution there shall be deducted the amount of yksityisajojen as a share of the 5%. (30.12.2013/12)

L:lla 12/2013 amended 2 entered into force 1.1.2014. The previous wording is: the tax administration to strengthen the employer tax free and traveling more received a meal allowance, calculated by the institution on the basis of the State of the labour market in the number of travel expenses. The total number of domestic daily allowance shall be reduced by the cost of living, for the assessment of this as a 15% savings. The resulting amount shall be deducted from the total number of travel expenses, including per diem amounts abroad. The tax administration to strengthen the taxpayer with owned or oppression in a vehicle traveling more by the tax received by the number of the free mileage on the basis of the actual amount of the establishment of the State of the labour market mileage limit. Tax free mileage requirement into account in determining the amount of the State social institution there shall be deducted the amount of yksityisajojen as a share of the 5%. To the extent that mileage in excess of 15 000 kilometres during the tax year, the tax administration to fix the amount of the 55 percent of the State's tax on the free labour market institution to calculate mileage. (14.12.2012/787)

L:lla 787/2012 modified 2 entered into force 1.1.2014. The previous wording is: the tax administration to strengthen the employer tax free and traveling more received a meal allowance, calculated by the institution on the basis of the State of the labour market in the number of travel expenses. The total number of domestic daily allowance shall be reduced by the cost of living, for the assessment of this as a 15% savings. The resulting amount shall be deducted from the total number of travel expenses, including per diem amounts abroad. The tax administration to strengthen the taxpayer with owned or oppression in a vehicle traveling more by the tax received by the number of the free mileage on the basis of the actual amount of the establishment of the State of the labour market mileage limit. Tax free mileage requirement into account in determining the amount of the State social institution there shall be deducted the amount of yksityisajojen as a share of the 5%. (14.12.2012/788) is L:lla 788/2012, 2013 to 31 December 2013, as modified, temporarily in force. The previous wording is: the tax administration to strengthen the employer tax free and traveling more received a meal allowance, calculated by the institution on the basis of the State of the labour market in the number of travel expenses. The total number of domestic daily allowance shall be reduced by the cost of living, for the assessment of this as a 15% savings. The resulting amount shall be deducted from the total number of travel expenses, including per diem amounts abroad. The tax administration to strengthen the taxpayer with owned or oppression in a vehicle traveling more by the tax free amount of mileage allowance received by the State concerned, that calculated by the institution on the labour market to reflect the maximum amount of mileage allowance.

(3) repealed by L:lla 30.12.2013/1246 1.1.2014, which came into force. The previous wording of is: If the taxpayer received a mileage allowance in respect of the tax administration of some of the less than the mileage to be determined by the amount of the taxable person, the tax free tax free allowance is calculated by mileage and on the basis of the quantities referred to in paragraph 2, the tax free. (14.12.2012/787)

L:lla 787/2012 added (3) entered into force 1.1.2014.




The explanatory note and the related transport allowances for the purposes of maritime labour input Labour income article 74 the company or by the tax administration, the rest of the ship under this part of the assimilated treating employer, 100 tons gross tonnage for the work relating to the operation of the vessel on board, cash income from the underlying securities or rahanarvoisena, provided that: (22 December 2009/1321) 1) used during the year, mainly in the foreign service or tax on near-coastal voyages.
2) ship is a Transport Agency, or on behalf of the ship or any other ship which is used for the tasks commissioned by the sea in the region of the authority; (22 December 2009/1321) 3) the ship is under the Government of the åland Islands the rest of the ship as a kind of ferry, who cares about the public road transport over the water.
Coastal traffic refers to domestic traffic in the archipelago in the Bay of the Gulf of Finland, outside the territory of the North and the Baltic Sea, 57. on the north side of the North latitude, is not, however, the Gulf of Santioon Viipurinlahdelta Estonia sisäväylää traffic along and override the Kaunissaaren, nor the Porkkalanniemen of Sipoo, or override, otherwise, the peninsula is used inside of the coast of the Islands.
International traffic refers to traffic in Finland to be in the city and in a foreign State to be in place between the traffic outside the territory of the near-coastal voyages.

4 article has been repealed L:lla 21.12.2000/1165.

The imposition of referred to in subparagraph (1) above, may apply for an employer, or by a taxable person.
Labour income is also: 1) maritime labour contract law (758/2011) or equivalent, in accordance with the provisions of subparagraph (1) of the foreign employer been referred to in other than as referred to in sub-section 1;
2) fishing vessels the size of the catch for the work carried out, dependent on the premium.
(17 June 2011/772)
Labour input is not considered income, which can be obtained: 1) the work done by a person on board the vessel involved will follow through on the port;
2) work that has to be considered only as a temporary inspection, maintenance, pilot or any other rinnastettavana made to them;
3) work, which is done for pleasure or on board an aircraft, with a staff of regulars, only members of the employer's family;
4 in the work carried out in the State), defense-or on board any aircraft used in the tasks of border guards.


the explanatory note to section 75 entry into the duty free allowances taxable income of the beneficiary is not the kind of compensation of the average cost of travel and living, by a reasonable increase, which the employer has completed the entry referred to above, which grant the taxable person to the explanatory note of the journey from here to the port of arrival and departure of the ship and back. Non-taxable income, however, is compensation only from those trips, resulting from the consideration of the annual and holiday travel, journeys, which are due to travel costs, the employer is under an obligation to compensate the labour contract law. (17 June 2011/772)
Each year, more detailed provisions in the tax administration also tax exempt by the taxable person receiving the compensation to the explanatory note to the entry criteria and travel. (11 June 2010/504)


Working abroad in the work of the section, some of the revenue from the duty free abroad 76 compensation taxable income no: 1) of the conditions of employment of the service of or any other service in relation to the Finnish State, overseas return on investment a person's paikalliskorotus or compensations paid by the State to the rest of the work carried out abroad or to cover the expenditure arising from specific local allowance referred to in erikoisolosuhteista;
2 y:een of the Finnish foreign trade r employment), paikalliskorotus of the person or of the Finnish foreign trade abroad, return on investment, r y to be paid by the rest of the work carried out abroad or to cover the expenditure arising from specific local erikoisolosuhteista for compensation to the extent that the compensation does not exceed the service corresponding to the service of the staff of the paikalliskorotusta or any other compensation referred to above;
3) salary or remuneration, to a specialized agency of the United Nations or any of its costs in the rest of Finland, the role of the expert; (29.12.1994/1465), 3 (a)), the European Union, an international organization, the State of Finland or the specific costs of crisis management, "the Chief Executive of the operation costs and to cover the cost of living increase in the participation of civilian personnel in crisis management (1287/2004) to the conditions of employment referred to in relation to the person; (30.12.2004/1288) 4) salary or fee, which the State of Finland paid service pharmacy person, who is not a citizen of Finland, and the Finnish State pension, which, on the basis of such a service to a limited extent to a taxable person who is not a citizen of Finland; (c 248/1549) (4) (a)), the Commission of the European communities to pay the contractor in the national expert to the task laid down or approved by the Commission, of the other, the process of enlargement of the European Union or of the European Union's current and future development of the border regions, the specific costs incurred by the expert mission and in order to cover the increase in the cost of living; such compensation shall be considered income to the amount of money, the amount of the flat-rate compensation for travel costs for more money as well as the cost of the mission, the cost of migration and a specific or other equivalent balance paid by the Commission for the compensation; (the intensification/1026), 4 (b)), the Committee of the regions of the European communities, or a member of the Committee, the economic and Social Committee to pay for the costs it incurred for the specific task, and in order to cover the increase in the cost of living; such compensation is considered a general expense compensation and compensation for travel costs to be paid by the Compensation Committee, or equivalent; (so far as concerns/431) from 1 to 5) other than the amount referred to in paragraph 3 of the working abroad are due, paid by the employer of the taxpayer and his family members, travel costs, as well as abroad during the work of the employer there kustantama a normal private service staff and children's education, as well as the part of the housing, that exceeds the interest generated by the fair value; The tax administration to provide more detailed provisions on the value of the housing benefit received from abroad. (11 June 2010/504)
The pension referred to in paragraph 4 shall be considered as an income tax, however, under the decision on the payment of the pension, if it is made before 1 January 1996 or the pensioner's home State may not tax the pension between Finland and this State, for the avoidance of double taxation agreement in force. (c 248/1549) under section 77 of the work done abroad, the salary received Ulkomaantyötulo (ulkomaantyötulo) is not taxable income, if the taxable person living abroad due to this work, and will last for a continuous period of at least six months (work abroad). Ulkomaantyötulona is not considered salary, which is working with the State of the force between Finland and this State in order to avoid double taxation, according to the Treaty must not be primarily for the tax, based on the employment relationship referred to in article 66 representative, or from the salary, which is obtained from the Finnish State, or any other public entity or ry:ltä or Finnish by Finpro, aircraft for the work they have done. (21.12.2000/1165)
For the purposes of subparagraph (1) above, the ulkomaantyötulona is, however, based on the employment relationship referred to in article 66 representative from income if: 1) of the State of employment, and Finland is in force the agreement on double taxation avoidance and the entry referred to in article 66 of the working state of the wage income is taxed; and 2) the taxable person submits satisfactory evidence, that the advantage may have been based on the employment relationship referred to above, the State of employment to the attention of the tax authorities.
(21.12.2000/1165)
The area of the bar, even if the taxable person is not considered to be affected since he started working, staying in Finland for an average of no more than six days a full months, with his ulkomaantyöskentelynsä can be assumed, or which it has endured. A prerequisite, however, is that he is not the capital of the number of days of stay in Finland for more than 60 days in advance and that he would stay in Finland after the return to work of this kind to the State to continue the same ulkomaantyöskentelyä. The area affected is not a taxable person shall not be considered to be incurred in Finland, if force logoff, the residence he and his employer, the independent, the unexpected reason and if the taxpayer of such a State to continue to stay in Finland after the return to working for the ulkomaantyöskentelyä.
Affected, which is no longer to be regarded as one continuous, shall be deemed to have expired on the date on which the taxable person has ceased its work would have been able to go out to the working state.
If you work abroad has ended in the event, the taxpayer and his employer, the independent, ulkomaantyötuloa, do not constitute unforeseen reason taxable income as a result of the work abroad is not expected for at least six months.


Some of the damages and the supply section of the insurance tax compensation 78


Damages or other compensation is not to be compared with taxable income unless it is obtained from the taxable income, instead of, or in Exchange for a reduction of dependency.


section 79 of the insurance payments received pursuant to the personal insurance taxable earned income is a person under the earned income tax instead of income or a reduction of dependency or otherwise, the compensation received.

2 this article is repealed L:lla 8.12.1995/1389.



section 80 of the Exempt insurance and indemnity compensation are not subject to: 1) sairaanhoitokustannusten and comparable expenditure, unless article 78;
the mandatory accident damage security 2) prior to 1 January 1982 on the basis of the per diem paid to insurance in the aftermath of the event, the service pension or annuity, and related supplements, even when they have been received from your employer for an advance on the money or not, however, to the extent that the annual amount of the pension, an annuity, or service exceeds EUR 3 400; (26 October 2001/896) 3) the compensation paid for the granting or employed by, or otherwise as a continuous war war action caused by bodily injury, illness or death of the State, or of general interest of the Community funds, either injured or sick days for himself or one of his relatives;
4. the performance of the comparison of the economic aid) by the State, a municipality or a body governed by public law or other regulation, more specifically to define the insurance to pay for the work or the conditions of employment of civil servants in relation to, or the death of the person in relation to those in comparable was the beneficiary referred to in article 35;
5) person under the health cost reimbursement or other obtained compared to the compensation, if it has not been taxable earned income, rather than as income or a reduction of dependency;
6 in the event of invalidity or of personal insurance standing) insurance as a result of illness or injury from specified in the contract, other than loss of earnings compensation lump; (8.12.1995/1389) 7) to the owner of the nature conservancy, under the protection of the region paid liquidated damages for the loss of economic benefits from the protection of the owner in accordance with the law, which entails; (as at 30 March 2007/337) 8) collaborating with companies Act (334/2007), section 62 and the employer and the staff of the cooperation between the municipalities Act (449/2007) section 21 of the Act, as well as collaborating with State agencies and institutions of the law (12/13), paragraph 43, that the employer is dismissed as a paid, lomautetulle yhteistoimintavelvoitteiden or aikaistetulle to the employee; (30.12.2013/1235)

L:lla 1235/2013, the entry into force of the amended paragraph 8 became 1.1.2014. The previous wording: 8) collaborating with companies Act (334/2007), section 62 and the employer and the staff of the cooperation between the municipalities Act (449/2007), paragraph 21 of the credit, which the employer is dismissed as a paid, lomautetulle yhteistoimintavelvoitteiden or aikaistetulle to the employee; (May 29, 2009/366), the delay in reimbursing the trial 9) Act (361/2009) for credit and expenses and of the international human rights treaty monitoring body to the State of Finland to pay the costs and expenses incurred by the credit allowance, unless the refund or compensation not become taxable income. (May 29, 2009/366) Kertamaksulliset pensions the pension Article 81, which is based on the taxpayer's time to pay for the insurance, or that he is otherwise received by purchasing, the Exchange or for a consideration other than the property, or any other, comparable to the yield of these vastikkeellisella, there is a taxable earned income of the part: If the pensioner's age is at the end of the tax year of less than 44 years 60% 55% 44-52 53-58 ' 50% 45% 64 59-63 "-68" 40% 35% 73 69 to 72 "-76" 30% of the 77 – 81 82 to 86 "" 25% 20% 15% 87 to 91 ' 92 years or more
10% of the taxable person himself offered the pension insurance by the kertamaksullisen, takaisinostoarvosta, or change the value of the insurance proceeds are subject to tax.


81 (a) of section (30.12.2013/12) the price paid for the insurance pension system at a time moved to a pension in full taxable earned income is a pension that is based on the price paid for the insurance cover for a time, which has been subject to the staff regulations of officials of the European communities and the conditions of employment of other servants, as well as the staff regulations of officials of the communities in the preparation of the specific measures applicable to the temporary Regulation (EEC, Euratom, ECSC) No 259/68. 259/68 in accordance with article 12 of annex VIII to the transfer of pension rights, which cannot be carried out on the transfer of pension rights for the Finnish employment pension scheme and the pension scheme of the European communities between the (165/1999).
What provides the pension referred to in subparagraph (1) shall also apply to the other insurance-based performance.
Pension and other insurance based on the performance in any way be read as taxable income 20% plus, if it is paid: 1) to the insured person before he has fulfilled his 63 years, other than the insured or the insured's lifetime; After the death of the insured person or the insured person other than 2) section 34 (3) in the case referred to in paragraph 2 in relation to the.

L:lla 12/13 added section 81 (a) entered into force 1.1.2014.



Scholarships, prizes and winnings (8.12.1995/1389), section 82 Scholarship, scholarship and award taxable income no: 1) of scholarship or other scholarship, which is obtained from the studies, or scientific research or artistic activities;
2 the scientific, artistic or public activity) in recognition of received the award;
the State referred to in paragraph 2 or 3) from the rest of the meritorious activities before 1 January 1984 by a pension or a pension, the survivor's pension; (17 March 1995/352) 4) Sports Act (1054/1998), pursuant to section 9 of the State resources to the body designated by the Ministry of education of the top athletes to pay for coaching and training grant. (30 December 1998/1170)
Other than the State, or any other public entity or the Nordic Council received scholarships, study grants, as well as money and other rewards, however, are taxable income to the extent that they, as well as public sector entities and the Nordic Council, other grants, grants received from the study about how to obtain the money and awards the sum of income and expenditure in a tax year exceeds the retention of which, after deduction of the annual State artist.
The Ministry of finance may on request decide that the scientific, artistic or public utility activities in recognition of the amount of the award received is the size of the tax free income.
For the purposes of subparagraph (1) above, the scholarships are also considered some of the writers and translators of grants and the grants referred to in article 1 of the law scholarships and grants. (30.12.1993/1502)

LiikuntaL 1054/1998 is repealed LiikuntaL:lla 390/2015.



83 section art competition Awards taxable income is not significant in the field of art, being held in the Ministry of finance, appointed by a national or international artistic competition, received the award.
The Ministry of Finance shall be appointed by the Ministry of education as referred to in subparagraph (1) of the presentation in advance of the start of the year of the competition, each year competitions.


84 § Koululaiskilpailupalkinto taxable income is not an elementary school, high school, high school, vocational school, or other comparable data for these students of the institution or the skill of the competition being held in the non-cash or material to be treated in the same transaction has received the award.


85 section (20 May 2005/334) Arpajaisvoitto Arpajaisverolain of the referred to in article 2 or in the State of the European economic area, in accordance with the provisions of the legislation of the audits of the lottery profits are not taxable income. Taxable income is, however, profit, which can be considered reasonable in consideration of the meaning of any provision of the Act or payment of remuneration.


86 section (8.12.1995/1389), section 86 is repealed L:lla 8.12.1995/1389.


Partially or totally exempt earnings under section 87 (treated as an objection/954), the President of the Republic and the exercise of the action of the President of the Republic to the premium received from the premium, pension, survivor's pension and the State, in addition to these, obtained from the housing or other advantage are not subject to tax.


88 section (15.12.2003/1065) to strike the grant taxable income is not an industrial action in response to the relevant labour market organisation or any other security deemed equivalent thereto, to a maximum of EUR 16 per day.


89 section natural product income and mother's milk of wild pine cones, berries and mushrooms, as well as of wild plants, or parts thereof, which are collected to be used for human consumption, for the manufacture of the substance as a medicine or drug, the disposal of these products on the income of a collector is not taxable income, subject to income not to be regarded as remuneration. Taxable income is not taxable compensation the mother's milk supply.


section 90 of the maintenance of the child


Taxable income is not in accordance with the law on child maintenance payments, the judgment or agreement established for the maintenance of the child's maintenance or otherwise obtained.


91 section Toistuvaisavustus subject to tax is not the kind of contribution in cash or in kind, in the piece, which is carried out on the basis of the voluntary undertaking or other obligation, the amount of time the former or broken due to the permanent separation of the living spouse.


Free article 92 social security benefits taxable income are: 1) the social insurance law (568/2007) the increase of the child; (19 December 2008/946) 2) in front of the military pension law (119/1977) on the front, the front for the front to be paid as well as an extra supplement Act (988/1988) on the front; (30.12.2002/1360) 3) funeral allowance;
4) maternity allowance in accordance with the law (477/1993) international adoption pursuant to the maternity grant and support costs; (30.12.2002/1360) 5) child allowance;
6) vammaisetuuksista Act (570/2007) under the disability allowance, care allowance for receiving the compensation and pension from the dietary; (19 December 2008/946) 7) keep security in accordance with the Act (671/1998), child support; (30.12.2002/1360) 8) and military law inductees who were about to (781/1993) military assistance; (19 December 2008/946) 9) special assistance for immigrants (1192/2002), the special support; (30.12.2002/1360) 10) Education Fund (1306/2002) professional degree scholarship; (19 December 2008/946) 11) public employment and business service (916/2012), Chapter 10, in accordance with article 1 and 2 of the unemployed person to be paid costs and Chapter 9, paragraph 1, of the expenses; (28.12.2012/929) 12) vocational training (630/1998), as referred to in article 39 apprentices to be State resources, to be received by the financial interests of the pupil; (19 December 2008/946) 13) of the natural person has received from the public in the labour and business service in accordance with the law on wage subsidy, if the aid is used other than in the course of trade, in agriculture or forestry; (28.12.2012/929) 14), student financial aid in accordance with the Act (65/1994), the interest rate subsidy, as well as the State of the funds paid to the student loan credit; (30.12.2013/12)

L:lla 12/2013 amended paragraph 14 entered into force on 1.8.2014. The previous wording: 14) student financial aid in accordance with the Act (65/1994), the interest rate subsidy from the resources of the State; (30.12.2002/1360) 15) housing benefit Act (412/1974) and the law on the pensioner's housing support (571/2007) housing allowance and student financial aid in accordance with the Act (65/1994) housing; (19 December 2008/946) 16) of the natural resources of the State and municipalities, as well as the repair of an apartment in the grant received by the Skolt Act (253/1995) for a further list of required under the housing or any other building or structure for the construction, extension or renovation of the bridge, the State received a grant and loan aid; (30.12.2013/12)

L:lla 12/2013 amended paragraph 16 entered into force 1.1.2014. The previous wording: 16) in a natural state and local funds for the repair of the dwelling by the grant;
on the basis of a physical disability, inmates and 17) the support measures (380/87);

18 paragraph repealed by the L:lla 19 December 2008/946.

19 of the benefits and of the social insurance institution rehabilitation) of the Rehabilitation Act on cash benefits (566/2005) referred to rehabilitation benefits, as well as article 31 of the law: the meaning of allowance; (19 December 2008/946) 20 paragraph repealed by L:lla on 15 July 2005/528.

21) by carrying out the prisoner or the prisoner's sentence to the investigative activity or the use of money; (23 September 2005/770) 22) income support Act (1412/1997) social assistance; (30.12.2002/1360) 23), social services or health care for people with disabilities in the rest of the body governed by public law or a public utility engaged in the community, the mental health of the patient, client, or any other customer of substance abuse organized by the social welfare activities of the work or the date paid, on average, per day to a maximum of EUR 12 an action or other assistance in support of the customer care, rehabilitation or social integration; (on 22 December 2005/1128) 24) secondary schools and vocational training institutions with a student on the way to or from school aid Act (48/1997) for the student himself paid on the way to or from school; (30.12.2004/1273) 25) police candidate per diem; (30.12.2013/12)

L:lla 12/2013 amended paragraph 25 came into force 1.1.2014. The previous wording is: 25) a police officer of the applicant. (30.12.2004/1273) 26) of the law on National Defense Academy (11/2008) the officer's post the required degree and sotilasammatillisia studies in the management of the student, as well as carrying out the law on the border guard (577/2005) an introductory course for border guards to run the student received a free subscription, diem, travel reimbursement, as well as any other similar opintososiaalinen benefit, and on the basis of the service conditions. (30.12.2013/12)

L:lla 12/13 added 26 came into force 1.1.2014.


(L) special assistance for immigrants, 1192/2002 is repealed the guarantee pension 703/L:lla 2010, ElatusturvaL 671/1998 is repealed ElatustukiL:lla 580/2008 and AsumistukiL 408/1975 has been revoked by the General L:lla accommodation assistance 938/2014.



Article 92 (a) (19.12.1997/1263) building a legacy for the treatment of contribution taxable income is not appointed by the Agency of the Ministry of the environment or a museum building for the treatment or the repair of the resources of the State contribution.


Article 92 (b) (15 July 2005/528) the burden of proof, the fees and the fees of the taxable income of the tip are not paid the costs of evidence 1) State funds Act (666/1972) compensation received under the State funds the costs of travel and subsistence, as well as financial loss; as well as 2), passed by the compensation paid or to the authority or the prevention of crime, crime detection, the premium of the offender caught in or concerning recovery that produced the information.


92 (c) of section (7 December 2007/1141) crediting työsuorituksella taxable income is not an economic benefit which the offender may be made available in the loss to the owner of the adventure työsuorituksella criminal cases and some of the disputes settlement Act (1015/2005) on the basis of the mediation referred to in.
Chapter 5, section 93 the Tulonhankkimismenot income Homeowners and about how to obtain the johtuneina the cost of travel between the salary expenses are also considered as travel expenses of the apartment to the workplace and back into the lowest, on the basis of the operating costs of the vehicle. These costs, however, can be reduced to a maximum of EUR 7 000 and only to the extent that they exceed the fiscal year 750 million (the "excess"). (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended Act 1.1.2015. The previous wording: how to obtain the johtuneina expenditure shall also be considered earned income and other travel expenses of the apartment to the workplace and back into the lowest, according to the operating costs of the vehicle. These costs, however, can be reduced to a maximum of EUR 7 000 and only to the extent that they exceed the 600 euros in the fiscal year concerned (the "excess"). (19 December 2008/946)
If the date referred to in subparagraph (1) the cheapest transport advice is considered more than a public transport, the reduction shall be calculated by taking into consideration the increase in the costs to be incurred, it just means the use of an apartment and a job in between. Further reduction of the tax administration of the annual calculation. (11 June 2010/504)
The provisions of paragraphs 1 and 2 shall apply to the calculation of a reduction under subsection 72 (4) of the section shall bear the costs of the trips. (29.12.2011/1515)
A taxable person who has received unemployment security tax during the year in accordance with the laws of the unemployment allowance, labour market support or money in order to ensure the livelihood, his omavastuuosuuttaan is reduced by EUR 70 for every full month of compensation. The "excess", however, is not less than 140 euros. Full compensation for the months shall be deemed to be part of the amount of compensation days in 21.5. (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended 4 subsection 1.1.2015. The previous wording: a taxable person who has received unemployment security tax during the year in accordance with the laws of the unemployment allowance, labour market support or money in order to ensure the livelihood, his omavastuuosuuttaan is reduced by EUR 55 for each full month of compensation. The "excess", however, is at least 110 euros. Full compensation for the months shall be deemed to be part of the amount of compensation days in 21.5. (22 December 2009/12) 94 section saw a reduction of the taxable person and the logger, which is used a chainsaw or brush cut wood in the manufacture of timber, forest-clearance kaadossa, at work or in any other comparable forest-clearing work at work, how to obtain wage income received by such work or the cost of use of the sum still due to the retention of johtuneeksi costs by 30%, it is considered a sawmill or a taxable person from the requirement to 40% the amount of income referred to above. During the Working Group's exercise of the same two people saw the work is 20% of the salary received by the number of the entry of the two and, if the Working Group has been part of three people, 15% of the salary of each of the print. On the basis of a report submitted by a taxable person for the acquisition or retention of johtuneiksi income expenditure above the higher actual expenditure incurred in a sawmill.

The taxpayer, who is running in the forest, or other used horses and ajovälineitä about how to obtain the income or a tractor, or the cost of preservation of johtuneeksi is considered as a car or tractor by the use of the horse and the costs to 60 percent of the forest in 2006 and 50% of the remuneration has been received from the rest of the run. On the basis of a report submitted by a taxable person for the acquisition or retention of johtuneiksi income expenditure above the higher of the horse and the actual expenditure incurred by the use of the car or tractor.
A taxable person as referred to in sub-section 1, the income is not less than one-third of his income, this income, in addition to the acquisition or retention of expenditure shall be considered as costs 5% of the amount of remuneration, up to a maximum of 240 euros (Logger). (26 October 2001/896) 95 § Tulonhankkimisvähennys taxable person shall be entitled to deduct the salary bottom line: 1) tulonhankkimisvähennyksenä 620 euros, up to a maximum of the amount of the remuneration; (15.12.2003/1065) 2) unions, membership fees and the unemployment fund;
3) the cost of travel of the apartment to a workplace and back in so far as they are according to article 93 of the deductible;
about how to obtain the entry or retention of pay 4) caused by other than the expenditure referred to in paragraphs 2 and 3, only to the extent that they exceed the amount of the tulonhankkimisvähennyksen.
The taxable person does not lead to a reduction in the retention of the start-up costs of maritime labour about how to obtain the entry or tulonhankkimisvähennystä.


95 (a) of section (7 December 2007/1141) Työasunto deduction if the taxable person is the actual job location, hired by the use of the dwelling (työasunto) and the taxable person shall be also another apartment, where he lives with his wife or minor children (apartment), shall be deducted from the taxable person tulonhankkimiskuluina € 250 for each full calendar month of the date on which he or she has been in two homes (työasunto). Deduction from the taxable person shall be granted up to a maximum of työasunnosta rent. The reduction shall be granted only on condition that permanent housing is located more than 100 km from työasunnosta and the actual job, which due to the location työasunto is acquired.
The taxable person shall be granted, under the conditions laid down in paragraph 1 of työasunto reduction even if the taxable person shall be in addition to the permanent housing of the second työasunnon of the actual job location, even if the taxable person were residing in the country of normal residence on their own.
If the taxable person is the actual job location received from your employer for a taxable person shall be granted a reduction of housing benefit, työasunto, under the conditions laid down in paragraph 1 and 2. In this case, the reduction shall be granted up to an apartment in luontoisetuarvoa.
The deduction is not granted, if the taxable person has received the second place with non-taxable compensation or benefit, and in so far as the taxable person the rest of the costs related to the use of the apartment, pursuant to the provision of reduced the fiscal year's deductible. Household does not, however, prevent grant of the työasunto reduction.
If the conditions are met for both spouses in respect of the reduction and both spouses have been calling for a reduction, the reduction shall be granted to the pure earned income is greater.


The pure income of the State-and § kunnallisverotuksessa the 96 (20.8.2004/772) Compulsory insurance contributions (on 22 December 2005/1115), the taxable person shall be entitled to deduct a pure merit their statutory employee pension payment, the payment of unemployment insurance and health insurance, as well as on its own per diem pay and mandatory pension insurance for his spouse. (on 22 December 2005/11)
The taxpayer or his or her spouse the pension insurance deductibility is subject to that same insurance fees have been deducted from the business income or farming.
Mandatory pension insurance payments shall be reduced by the spouse's income, which has been calling for a reduction. The claim must be submitted before the end of the tax deduction for the year to be delivered. Subject to the deduction can be made in the way the spouses are called for, to do it in the first place, the spouse's income, the amount of taxation by the State of pure earned income is greater.
What are the compulsory pension insurance, this article shall apply by analogy to the pension law (468/1969) and farmers ' Social Insurance Act (459/1969) under the pension insurance, which is the size of the burden of scarcity of available natural resources or culture is not mandatory. The same applies to the corresponding foreign pension insurance.
Pension (1280/2006), 1 (a), as referred to in article apurahansaajalla also have the right to reduce their merit in accordance with the law of the pure mandatory group life insurance payment, and the agricultural entrepreneurs, the accident insurance Act (1026/1981) accident insurance fee. (22 December 2009/1251)
The athlete's injury and retirement Security Act (272/2009) referred to in article 15, the athlete has the right to deduct the insurance referred to in the said article of pure merit of the bottom line. (14.12.2012/792)

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



96 (a) of section (20.8.2004/772) Collective supplementary pension security fees the taxable person shall be entitled to reduce their pension Foundation of pure merit, Treasury, or the insurance company collectively organised for pensions suorittamiansa fees of 5% of the taxable person, the tax year of the employer-paid pensions that held the salary amount, up to a maximum of 5 000 euros per year. Contributions are not tax deductible to the extent that they exceed the amount paid by the employer for pension security. Deductibility is subject, in addition to an old-age pension, the pension will be paid no earlier than the insured person in accordance with the laws of the lykättyyn reached the old-age pension of the employee entitlement to an old-age pension. (14.12.2012/792)
For the purposes of the employer's collective supplementary pension security of employees consisting of the voluntary supplementary pension security in the district, operated by staff, that person is defined as a group being involved or any other criterion to compare to it in such a way that it is, in fact, directed to designated or otherwise individually specified persons. As a supplementary pension scheme, which is not regarded as a safeguard is intended to apply to only one person employed by the employer at a time.
Other than the story of a member of a State or of the European economic area, there's an economic activity through a fixed establishment of the institution of voluntary pension insurance contributions are not tax deductible. From abroad to Finland have changed a person, with the exception of the person who has been fully taxable in Finland to Finland during the five years prior to the date of the amendment, the fees paid by this type of insurance are deductible for the year and three for his deductible moving it the next year, if the charges are based on the insurance policy, which has been at least one year before a person in Finland.


Article 97 (20.3.2015/299) maritime labour income deduction of a pure income of the State-and the conditions laid down in the explanatory note kunnallisverotuksessa is granted hereinafter referred to as the income deduction to the explanatory note provided for in article 74 of the income beneficiary.
The amount of the reduction, as well as the taxation of labour income kunnallisverotuksessa state that is 20% of the total number of maritime labour income, up to a maximum of EUR 7 000. The total amount of the taxable person to the explanatory note of the income exceeding EUR 50 000 the amount of the reduction of maritime labour income is reduced by 5% of the total labour income in excess of EUR 50 000.
Notwithstanding the provisions of paragraph 2, shall be increased by the reduction of maritime labour income kunnallisverotuksessa EUR for each full calendar month of 170, in which the vessel is not within the borders of Finland, the Finnish port or otherwise, and that the taxable person working on board an aircraft. The increase at the end of the period, however, an increase is granted also to incomplete calendar month-by-month.

L:lla 299/15 modified section 97 shall enter into force on the 1.1.2016. The previous wording: article 97 explanatory note income deduction of a pure income of the State-and the conditions laid down in the explanatory note kunnallisverotuksessa is granted hereinafter referred to as the income deduction to the explanatory note provided for in article 74 of the income beneficiary. (as of 4 November 2005/858)
The amount of the reduction granted to the maritime labour income is 18% of the total number of maritime labour income, up to a maximum of 6 650 euros. (26 October 2001/896)
Kunnallisverotuksessa the amount of the reduction granted to the maritime labour income is 30% of the total number of maritime labour income, up to a maximum of 11 350 euros. (26 October 2001/896)
Notwithstanding the provisions of paragraph 3, shall be increased by the reduction of income is provided for in the explanatory note kunnallisverotuksessa 170 to EUR for each full calendar month during which the vessel is not within the borders of Finland, the Finnish port or otherwise, and that the taxable person working on board an aircraft. The increase at the end of the period, however, an increase is granted also to incomplete calendar month-by-month. (26 October 2001/896)



Article 98 (26 October 2001/896) tax reduction If the taxpayer's ability to pay the tax, including inner ability to pay his and his family's income and assets are available, taking into account the specific reasons, such as illness, unemployment or the maintenance obligation substantially impaired, shall be reduced by the amount of his pure merit, not their bottom line in just more than 1 400 euros. The reduction will be granted euroin fully sadoin. (as of 4 November 2005/858)
Solely on the basis of the cost of illness caused by the taxable person, the tax significantly reduced ability to pay can be considered only if his and his family members, of the aggregate of the amount of the tax year of at least 700 health costs of the euro and, at the same time, at least 10% of the taxpayer's total income and earned income of clean capital. As members of the family of the spouse and minor children is considered the taxable person.


Pure taxation of the income of State 99 section (17.12.1993/1235), section 99 is repealed L:lla 17.12.1993/1235.


the taxation of pension income deduction under section 100 of the State taxpayer's taxation of pension income shall be reduced by the State of pure merit of the income deduction.
The amount of the reduction shall be calculated on the full pension income in a way that's the same amount of the national pension 3.80 full of the most progressive income tax for the lowest amount of taxable income and the amount of the residual shall be rounded to the next full ten euro. (30.12.2010/1410)
The pension income deduction may not, however, be the amount of the pension income. If the taxable person clean earned income is greater than the amount of the reduction of the full pension income will be reduced by 44%, a reduction of the amount of pension income, which clean earned income exceeds the amount of the full pension income deduction. (30.12.2010/1410)
State tax deduction for the full amount of the full pension income of the people in the form of the person in the fiscal year concerned shall be considered paid in full national pension for a single traveller. (7 December 2007/1141)


Kunnallisverotuksessa the pure income 101 section (20 December 1996/1126) Kunnallisverotuksen pension income deduction of pension income shall be deducted from the taxable income of the beneficiary of the pure kunnallisverotuksessa of the pension income deduction.
The amount of the reduction shall be calculated on the full pension income in a way that's the same amount of the national pension 1.39 full EUR 1 480 and the residue shall be rounded to the next full ten. The pension income deduction may not, however, be the amount of the pension income. If the taxable person clean earned income exceeds the full amount of the retirement income deduction for retirement income the amount of the deduction is reduced to 54% of the excess of the. (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended 2 1.1.2015. The previous wording is: the amount of the reduction shall be calculated on the full pension income in a way that's the same amount of the national pension 1.37 full EUR 1 480 and the residue shall be rounded to the next full ten. The pension income deduction may not, however, be the amount of the pension income. If the taxable person clean earned income exceeds the full amount of the retirement income deduction for retirement income the amount of the deduction will be reduced by 55%, comprising the excess. (30.12.2010/1410)
The calculation of the amount of the full pension deduction of income Kunnallisverotuksen total public pension is considered a fiscal year the amount of the pension for the lonely person in the full paid people. (7 December 2007/1141) 4 is repealed on 19 December 2008 the L:lla/946.



102 – 103 section has been repealed by section 102 and 103 L:lla 17.12.1993/1235.



104 reduction of the taxable person, a natural person under section Kunnallisverotuksen of invalid carriages out of a pure income kunnallisverotuksessa shall be reduced by EUR 440, if he or she has an illness, defect or injury caused permanent harm, according to a survey presented by the side-rate is 100%. If the percentage amount is less, but in any event not less than 30%, a reduction of the percentage of the contribution shall be granted by the 440 euro. The reduction shall be granted up to the rest of the clean earned income other than a retirement income. (26 October 2001/896)
If the taxpayer is in the tax year received a disability pension on the basis of a statutory system of vähimmäiseläketurvaan, shall be considered as his side-rate, without an explanation, if 100% of the full pension is granted, and to 50% if it is granted, unless the taxable person osaeläkkeenä side-on the basis of a report presented to the degree of perceived to be greater. The taxable person shall retain his entitlement to invalidity pension under the invalidity of which VAT is deductible, even after the disability pension is changed into an old-age eläkkeeksi.
The regulation provides more precise provisions on the criteria according to which side-order is defined, as well as on a survey in order to obtain the reduction. invalid carriages
The amount of the deduction provided for State taxes, the invalid earned income as a pension on the basis of income, after deduction of the reductions resulting from the acquisition of income.
The above notwithstanding the provisions of paragraph 1 and 2 of the taxable person, which has been subject to tax pension income in 1982, not kunnallisverotuksessa to reduce the amount of invalid deduction, which he has had the right dating back to 1982 's kunnallisverotuksessa, according to the rules in force, unless he does not have the right to this greater invalid deduction.


105 section (7 December 2007/1141), Kunnallisverotuksen study of the reduction if the taxable person has received the student aid study referred to in the law of money, their earnings shall be deducted from his pure kunnallisverotuksen study of reduction. The full amount is EUR 2 600, up to a maximum of the amount of money the student. The deduction is reduced by 50% of the amount by which the taxable person exceeds the amount of the study grant of the pure income the full amount of the deductible proportion.


section 105 (a) (20 December 1996/1126) Kunnallisverotuksen Kunnallisverotuksessa a taxable earned income shall be reduced by the deduction of the pure income kunnallisverotuksen income income deduction. The reduction shall be calculated by a taxable person, the taxable wage income earned by the rest of the other on the role of employment and work, in the light, or earned income, earned income, income of the operating expenses of a surplus or as a taxable dividend, the company, as well as the Group's share of the income earned income-shareholder of the business or on the basis of the proportion of earned income-agriculture. (noon/716)
The deduction is 51% of the revenue as referred to in sub-section 1, the excess in respect of the income of EUR 2 500 to EUR 7 230 up to and in excess of 28%. However, the maximum amount of the deduction is 3 570 euros. The taxable income of more than EUR 14 000 clean reduction of 4.5% of the reduction of the volume of pure earned income in excess of 14 000 euros. (7 December 2007/1141), section 106 (12.12.2014/1086) Kunnallisverotuksen abatement if the taxpayer's earned income above a natural clean after reductions in the amount of 2 970 euro, not is it to reduce the amount of this income. If the amount of the said reduction clean after the earned income exceeds the amount of the reduction shall be reduced by the full perusvähennyksen by 18% over the amount of the entry.

L:lla 1086/2014, the entry into force of the amended section 106 1.1.2015. The previous wording: article 106 (30.12.2013/12) Kunnallisverotuksen abatement if the taxpayer's earned income above a natural clean after reductions in the amount of EUR 2 930 does not, it is about to be reduced to this entry. If the amount of the said reduction clean after the earned income exceeds the amount of the reduction shall be reduced by the full perusvähennyksen 19% more than the number of the entry of travellers going to a.

L:lla 12/2013 amended section 106 1.1.2014 came into force. The previous wording: article 106 (14.12.2012/785) Kunnallisverotuksen abatement if the taxpayer's earned income above a natural clean after reductions in the amount of EUR 2 880, not is it to reduce the amount of this income. If the amount of the said reduction clean after the earned income exceeds the amount of the reduction shall be reduced by the full perusvähennyksen 20% more than the number of the entry of travellers going to a.
Chapter 6 special provisions relating to income reductions under section 107 (as of 4 November 2005/858) section 107 is repealed as of 4 November 2005 L:lla/858.


section 108 (22 December 2006/1218) Estates to be granted to the widow's pension shall be granted to survivors ' insurance premium reduction the reduction to Estates, kunnallisverotuksen invalid deduction and the deduction for State taxes, the estate if the widow is a handicapped shareholder and he has not called for its own bottom line, or the deductible income primarily verostaan.


109 section (17.12.1993/1235), section 109 is repealed L:lla 17.12.1993/1235.
(IV) a PART of the INCOME and the EXPENDITURE patterns of the general provision of income ACCRUING under section 110 of the income shall be considered as income for the tax year, the date on which it is brought, the making of a taxable account, or otherwise been marked.
It is considered as income for the tax year of the transfer of profit, the date on which the trade or Exchange is made or the rest of the transfer has occurred.


section 111 of the forestry investment income allocated expenditure booking


A natural person, the estate tax, as well as those formed by the confluence of the yhteisetuus and will receive a portion of the tax year, the income left to read kiinteistöltään for the maatilana forming part of the forest of the taxable investment income to be used to obtain the entry for the forestry capital to cover the expenditure incurred (booking). Cost allocation does not, however, be granted, if the forest belongs to the business. The maximum number of the booking of expenditure shall be 15% of the amount of taxable capital income of forestry, which is deducted from the amount of the reduction of the forest. (30 December 2008/1085)
The expenditure in the province of Oulu and Lapland reservation is enter on the six and the rest of the country for the next four fiscal years. The expenditure will be in the form of vähennettävistä, however, only covers the annual depreciation. If the taxable person on the basis of the insurance of the forest destruction or damages, compensation may be filed without reading the accounts of the above mentioned for the amount that is needed to reform the destroyed forest.


112 § retirement income in the tax year received statutory pension security cycle If at least EUR 500, based on the retirement income is at least three months before the tax year, at the insistence of the taxpayer for the year the pension income is accrued income as income, on which the pension is to apply to. If the time received from the retirement income is more than the tax year and the tax by two years to the year before, it is amortised over a period of three equal instalment of tax for the year and two the previous year. In this way, the whole pension for the year in which the tax calculated for the maksuunpannaan in verona, the date on which the income is received. (24 June 2004/561)
The requirement for retirement income to be staggered payment of the pension must be made within two months of the fiscal year following the completion of the deliverable. With regard to the delivered verotusten shall apply mutatis mutandis the procedure provided for in the taxation Act on what the tax adjustment to the detriment of the taxable person. (c 248/1565), 112 (a) section (24 June 2004/561), an adjustment of certain preferential payments clawed back if he pays back the previous year received a pension, and a recent study of money or else be subject to tax at the statutory benefit so late that the performance could not be taken into account by the payer of the benefit year, the back to the paid amount will be deducted from the tax in the same way as the pure takaisinmaksuvuoden as an adjustment to the income State-and kunnallisverotuksessa tasks. A standard abatement of the other reductions after the deduction to be made.
Within the meaning of subparagraph (1) above shall apply, if the pension, student money or other benefit of the taxable person, the tax payer will inherit the same statutory or other benefit back to the run, which is a benefit paid to a taxable person in the preceding years for nothing.
If the pension benefit credit money or any other statutory provision of the payer to pay the pension or any other benefit to the payer of the tax of the previous pension or payment, for which he is paid in the past for the same period the performance of the taxable person, are not included as taxable income in that year, the date on which it will be paid for an earlier benefit payer. The past performance of the year, the tax paid to the subject, the date on which it is received.


the expenditure patterns of the general provision of section 113 of the taxable person to carry out the cost-based, the reduction shall be made, unless, for a special reason, you in the tax year in which the fee has been paid.


the taxable income under section 114 for the procurement of amortisation used for buildings, machinery and equipment, the acquisition of patents and other costs from peaks throughout the year, in the form of taxation on income from business activities in accordance with, mutatis mutandis, to the provisions of the Act. 33 of the laws mentioned in the first subparagraph of paragraph 2 the provision on the reduction of the acquisition costs of small procurement does not, however, apply to the procurement of the entry of used machinery, equipment or other comparable items. (26.6.1998/474)
The gravel and sand of site, stone quarry, peat bog and the rest of the purchase price of a property will be removed for each fiscal year an amount equal to the portion of the ingredients used.


in section of forestry were 115 peaks throughout the year, to a maximum of 15% shall be released on the basis of the acquisition cost, without deleting the määrättävinä in the form of reduced expenditure on the following: expenditure on the construction of permanent forest roads);
2) expenditure incurred in relation to forest drainage.
Related to forestry machines, equipment and accessories, as well as the acquisition of buildings and installations and other costs from annual spending the rest of the economy in the form of the farm return, the tasks of the 8 to 10 of the income tax Act, in accordance with the provisions of section.
Up to 200 euro equal to the amount of the cost or declining-balance can be deleted at once. section 116 (26 October 2001/896), the revenue and expenditure ratios by the reporting entity, which is obtained from the operation, which he has conducted, according to the law on the taxation of business income is accrued.
The expenditure, which is associated with the activities, for which the taxable person is to keep accounts, to be amortized according to the law on the taxation of business income.


116 (a) of section (5 March 1999/229) as an income to the tax year the income accruing in the athlete's Sport is considered to be that part of their income from his immediate urheilemisesta (sports), which is 116 116 (b) and (c) the conditions laid down in article in the context of the national reserve of the Foundation appointed by the Ministry of Finance paid coaching Fund or urheilijarahastoon, which is the tax each year provide the information necessary for an athlete to the tax administration. The amount of the tax administration further information. (11 June 2010/504)
Sports revenue is considered a sports competition to compete for cash prizes and obtained from other or gambling information received and analogous income, as well as on cooperation agreements, agreements or other sports activities including revenues from advertising, if the Contracting Parties are the athlete (WADA), the type of Union and together. Sports as an income is not considered under section 82 above, within the meaning of paragraph 4, coaching and training grant from the Olympic Committee and association or endorsement, or with any of these coaching support. (22 December 2006/1218) 116 (b) of section (26 October 2001/896), Coaching and other sports may be paid to the Fund of Fund Coaching income as salary. Coaching Fund paid for the entry can be used to urheilemisesta and schooling contrary to the sport during a tax year in order to cover expenditure arising from the supporting documents. The Fund at the end of the tax year, the amount shall be deemed to be the tax year taxable income as income to the extent that it has not been moved to urheilijarahastoon. The Fund may, however, be an annual leave allowance of training future preparation for a maximum of 20 000 euros (coaching).
If the coaching is paid for two consecutive years the sports income of less than 800 euros a year, the remaining financial resources available in the Fund shall be considered as a whole these years in the next fiscal year as taxable income as income unless the athlete has previously announced the end of a sports career coaching to the Fund.


116 (c) of section (5 March 1999/229) Urheilijarahasto the athlete, that the taxation year of acquisition of income or sports on the retention of income prior to the reduction in the expenditure of at least EUR 9 600, has the right to transfer their tax free sports sports Fund up to 50% of the gross amount of the income, calculated on the sport and, at the same time, to a maximum of EUR 100 000 per year. (19 December 2008/946)
Urheilijarahastoon, the assets transferred are recognised in the urheilijauran following the end of the period of at least two and not more than ten years, in such a way that for each fiscal year an amount equal to the proportion of the Fund will tuloutumisvuosien the number of sports at the end of the career of amount. For a special reason, such as because of the incapacity for work, the funds can be recognized even faster than a two-year period. The last tuloutumisvuotta tuloutumisaikana accrued revenue in the Fund shall be considered as income for the next fiscal year. (19 December 2008/946)
Sports-career income shall be deemed terminated if, during two consecutive years, the sport is less than 9 600 euro and not urheilijarahastolle to continue his career as an athlete or a sports-click if the disability or the athlete's Fund due to the communication made by the sports career is finished. (22 December 2006/12)
If an athlete dies, the funds in the Fund and urheilijarahastossa is considered training a whole kuolinvuoden taxable earned income.
Urheilijarahastosta are recognised in assets are fully taxable earned income.
(V) the PART of the LOSS COMPENSATION section 117 loss and a reduction in the next few years, the loss is deducted from the Fixed income, as provided for in this section.
The losses will be reduced in the order in which they are incurred.


section 118 of the species and the type of income earned income loss of the natural type of loss is deducted from the State taxation of earned income for the next 10 fiscal year fiscal year fiscal year earned income and kunnallisverotuksen income as the income arises.
Earned income for the purposes of the species at a loss is the quantity by which the taxpayer's earned income during the tax year which, in the total number of reductions in the acquisition or retention of the amount of the earned income exceeds his.
The meaning of article 60 of the capital gains tax for the next 10 years, the type of loss is deducted from the investment income as capital income is generated.


119 section





Business and the loss of economic activity and the fiscal year loss is deducted from the result of the business and the agricultural sector in the next 10 fiscal year as the income arises.
Business at a loss means the income from business activities according to the law on the taxation of a calculated loss-making and farming at a loss, according to the income tax Act, the farm economy, the calculated loss.
Natural person and estate taxation of agriculture or business loss, as well as the identity of the agricultural loss in the Group's shareholder shall be reduced by 1, to the extent that the loss is not required by the taxable income is to be reduced for tappiovuonna pursuant to article 59 of the capital.


the business of the Group and the community, article 120 yhteisetuuden the rest of the group, as well as the community, business activities, loss of yhteisetuuden, as business and agricultural loss is deducted from the other activities of the print for the next 10 fiscal year as the income arises.
At a loss as to how to obtain the entry "means the amount by which the retention caused by the expenditure, deductible or other items, as well as the sum of deductible interest payments during the tax year exceeds the tax revenue (tappiovuonna).


121 stop section on business and agriculture If the natural person or the estate tax on business and agricultural loss, or loss of the Group's shareholder's identity cannot be reduced for agricultural business activities, the outcome of the share of the agricultural income in the agricultural or in the event of cessation of the activities of the Group's clean, without deduction of losses shall be deducted from the taxable income are capital. Losses can be used to reduce the tax on capital income loss in the year in the next 10 years.
If the spouses to stop the common practice of business or agricultural, business, or the outcome of agriculture without detracting from the remaining loss shall be allocated between the parties within the meaning of article 59 (2) of the ways to cut the income of the spouses of the capital loss for the year of the following 10 tax years. If one of the spouses or both spouses separately, however, immediately to continue the pursuit of business or agricultural, his share of the loss of the joint action shall apply to the provisions of section 119.
In the cases referred to in paragraph 2 above, the losses will be divided between the spouses on the basis of the joint action for the subsequent year.


section 122 (treated as an objection/949) transfers to reduce the impact of losses in the Group's loss for the Community and the business sector is not reduced, if the loss during or after the end of the year, more than half of its stock or shares of both of them is because of the legacy of the rest of the yield or testament changed hands, or more than half of its members are changed. If the loss of the fruits of the company's shares or shares of at least 20% of the omistavassa in the community, or to join in the ownership of a company has been responsible for, the latter owned by the community or corporation shall be deemed the owner of the vaihtaneen of the shares or units.
The stock exchange listing of the company's loss notwithstanding the provisions of paragraph 1, if a company other than the regulated market of the shares trading, more than half have not changed hands within the meaning of subparagraph (1). Such a company shall be deemed the owner of the shares is owned by the vaihtaneen in this case, the second sentence of paragraph 1, for the purposes of. (14.12.2012/774)
Notwithstanding the provisions of paragraphs 1 and 2, the tax administration may, under special circumstances, when the continuation of the activities of the community or group, it is necessary to reduce the loss on the grant. (11 June 2010/504)
A limited liability company and the cooperative may, however, reduce the loss by virtue of the authorisation referred to in paragraph 3, only to the extent that a reduction in the tax year, the income of the community before the loss exceeds the amount of the grant to the group for tax purposes Act (825/1986) and the amount of the subsidy provided for in the group. The tax on the grounds referred to in paragraph 3, the Management Board may issue a permit to the defeat of the reduction in full, if the consolidated contribution for tax purposes on the conditions laid down in article 3 of the group for the grant have been met by the owner referred to in paragraph 1 before the sales. (11 June 2010/504)
For the purposes of subparagraph (1) above, the owner of the switchover is not considered a Savings Bank Act, section 90 to 92 of the change in the savings bank of savings bank into a public limited company and share in the banks and other credit institutions of the law of osuuskuntamuotoisista for the purposes of articles 31 and 32 of the Bank in accordance with the percentage change of section of a public limited company. (28.12.2001/1515)
The appeal and the decision referred to in paragraph 3 and 4 of the law on tax procedure provided for in article 71 (e). (21.12.2012 read/878)

(L) the share of banks and other credit institutions osuuskuntamuotoisista 1504/2001 is repealed by L:lla share in the banks and other credit institutions osuuskuntamuotoisista 423/2013. See SäästöpankkiL 1502/2001, section 90 to 92 and VeroHp the community of interest for putting 1090/2012.



123 section (29.12.1995/1734) to reduce the impact of the merger and the distribution of the losses, the losses are transferred to the acquiring of the split of the community jakauduttua community, for the community, in so far as it is clear that the losses incurred in the operation of the recipient to the community siirtyneessä. For the rest, the losses are transferred in the same proportion as the valuation of the assets of the community being divided for tax purposes net assets within the meaning of Chapter 2 of the law on the moves to the host communities. If you have multiple sources of income of the community being divided for tax purposes, the source of the losses are transferred to the income for those receiving companies, which is the equivalent of a source of income. (as at 29 December 2006/1425)
A merger between communities or community jakauduttua is the host community has the right to reduce the income of the merged or divided the community's loss of 119 and 120, as provided for in article, if the receiving entity or its shareholders or members, or by the community and its shareholders or members, together with the beginning of the year, including the loss of dedicated more than half or more of the shares in the merged or divided the community. Receiving cooperative or savings bank has, however, always have the right to reduce the merged cooperative or savings of the Bank's losses, which are born in you during the tax year, the date on which the merger has taken place, or in two preceding tax years.


123 (a) section (29 December 2006/1425) Business arrangements, the effect of reducing the losses of the permanent establishment of a foreign community, for the community, which is a division of the law on the taxation of income or business referred to in article 52 (d) in connection with a transfer of a business established in another Member State of the European Union to continue living in the community in the seedling at the Office of destination in Finland, have the right to reduce the bottom line loss in the taxation of a permanent establishment laid down by article 119 and 122.
Where the assets transferred in a merger, a division or a business in connection with a transfer of the community residing in another Member State of the European Union in Finland, through a permanent establishment consists of in second or third in a European Union Member State residing in the permanent establishment of the other community is in this community that the taxation of a permanent establishment the right to reduce the income taxation of a permanent establishment, as provided for in paragraph 1, the fixed loss.


123 (b) section (29 December 2006/1425) Company a permanent establishment of the community impact of the Finnish losses where the assets transferred in a merger, Division, of the law on the taxation of income from business activities referred to in article 52 (d) or (g) of the same law, the business of the transfer referred to in article 52 of the SE or of the SCE in connection with a transfer of the registered office to another Member State, in other words the permanent establishment of the transferring of the community, which is located in the second or the third Member State of the European Union, the consent of the community of current assets are added to the permanent establishment of such losses , which is reduced to the community for tax purposes and which is not covered in the subsequent tax years, the profits of the permanent establishment. The losses will be added to the income from the previous tax year by the community for the period from 10.
(VI) the PART of the TAX Chapter 1 State tax and the General provisions of section 124 of the income tax of the community Tax determination (10.7.1998/533), and of the natural person's estate shall be carried out in the State income tax on their taxable income on the basis of the scale of the progressive income tax and taxable capital income income tax rate. It is to be carried out by a natural person, in addition to the State pension income pension income tax as provided for in paragraph 4. The rest of the income shall be carried out by the taxable person income tax income tax rate. (14.12.2012/785)
Capital print run 30 percent of income tax (the tax rate on capital income). To the extent that the income of the taxpayer's taxable capital exceeds EUR 30 000, 33% of the print run of the capital tax (income plus income tax rate). The community's income tax rate is 20. Yhteisetuuden income tax rate is 28. The distribution of the different communities and the yhteisetuuksien between the veronsaajien the tax provided for in tax accounting law (532/1998). (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended 2 1.1.2015. The previous wording is:


Capital print run 30 percent of income tax (the tax rate on capital income). To the extent that the income of the taxpayer's taxable capital exceeds EUR 40 000, 32% of the print run of the capital tax (income plus income tax rate). The community's income tax rate is 20. Yhteisetuuden income tax rate is 28. The distribution of the different communities and the yhteisetuuksien between the veronsaajien the tax provided for in tax accounting law (532/1998). (30.12.2013/12)

L:lla 12/2013 amended 2 entered into force 1.1.2014. The previous wording of: Capital the print run 30 percent of income tax (the tax rate on capital income). To the extent that the amount of the taxable person, the taxable capital income of more than EUR 50 000, 32% of the print run of the capital tax (income plus income tax rate). The community's income tax rate is 24.5. Yhteisetuuden income tax rate is 28. The distribution of the different communities and the yhteisetuuksien between the veronsaajien the tax provided for in tax accounting law (532/1998). (29.12.2011/1515)
Article 21, paragraph 1, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 6.07. (22.5.2015/654)

L:lla 654/2015 modified (3) shall enter into force on the 1.1.2016. The previous wording of section 21 (1): referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 6.52. The distribution of these communities and the Church in the middle of the tax provided for in tax accounting law. The 21 members of the entity referred to in section (2) of the income tax rate is 6.07. (30.12.2014/1408)

(3) Regulation (EEC) No 1408/L:lla came into force in 2014, the modified 1.1.2015. The previous wording of section 21 (1): referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 6.06. The distribution of these communities and the Church in the middle of the tax provided for in tax accounting law. The 21 members of the entity referred to in section (2) of the income tax rate is 5.61. (30.12.2013/1254)

L:lla amended Regulation (EC) No 1254/2013 (3) entered into force 1.1.2014. The previous wording of section 21 (1): referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 6.04. The distribution of these communities and the Church in the middle of the tax provided for in tax accounting law. The 21 members of the entity referred to in section (2) of the income tax rate is 5.59. (28.12.2012/990)
A natural person shall be carried out in retirement income tax 6% in so far as the amount of the reduction in the pension income less retirement income exceeding EUR 45 000. Retirement income tax earned income shall apply to the extent that the State income tax from this or any other law. (14.12.2012/785)
For each year's income for tax purposes specifically provided for in the applicable tax scales. (14.12.2012/785) 124 (a) section (22.5.2015/654) to the determination of the tax of the tax in the period 2012-2016, by way of derogation from article 124 provides: 1) in 2012, the section 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.5068 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 6.9433;
2) in 2013, article 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.80, and 21 members of the entity referred to in section (2) of the income tax rate is 7.22;
3) in section 21, 2014, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.67 and 21 members of the entity referred to in section (2) of the income tax rate is 7.11;
4) in 2015, section 21 1 of the tax referred to in subsection tiekunnan, as well as part of the free community and non-profit property income received from the income tax rate is 7.93 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 7.37;
5) in 2016 article 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate at 6.18.

L:lla 654/2015 modified section 124 (a) shall enter into force on the 1.1.2016. The previous wording is: 124 (a) section (30.12.2014/1408) in the determination of the tax of the tax in the period 2012-2016, by way of derogation from article 124 provides: 1) in 2012, the section 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.5068 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 6.9433;
2) in 2013, article 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.80, and 21 members of the entity referred to in section (2) of the income tax rate is 7.22;
3) in section 21, 2014, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.67 and 21 members of the entity referred to in section (2) of the income tax rate is 7.11;
4) in 2015, section 21 1 of the tax referred to in subsection tiekunnan, as well as part of the free community and non-profit property income received from the income tax rate is 7.93 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 7.37;
5) in 2016 article 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate at 6.64 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate at 6.18.
Article 21, paragraph 1, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit distribution of the tax on the property of the resulting accumulated between the Church and the law provides for a tax settlement.

L:lla section (a) of Regulation (EEC) No 1408/2014 amended 124 1.1.2015 came into force. The previous wording is: 124 (a) section (30.12.2013/1254) determination of the tax of the tax in the period 2012-2015, by way of derogation from article 124 provides: 1) in 2012, the section 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.5068 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 6.9433;
2) in 2013, article 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.80, and 21 members of the entity referred to in section (2) of the income tax rate is 7.22;
3) in section 21, 2014, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.67 and 21 members of the entity referred to in section (2) of the income tax rate is 7.11;
4) in 2015, section 21 1 of the tax referred to in subsection tiekunnan, as well as part of the free community and non-profit property income received from the income tax rate is 7.38 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 6.84.
Article 21, paragraph 1, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit distribution of the tax on the property of the resulting accumulated between the Church and the law provides for a tax settlement.

L:lla section (a) of Regulation (EC) No 1254/2013 amended 124 1.1.2014 came into force. The previous wording is: 124 (a) section (28.12.2012/990) the determination of the tax of the tax in the period 2012-2015, by way of derogation from article 124 provides: 1) in 2012, the section 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.5068 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 6.9433;
2) in 2013, article 21 referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.80, and 21 members of the entity referred to in section (2) of the income tax rate is 7.22;
3) in section 21, 2014, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit property income received from the income tax rate is 7.65 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is a 7.09;
4) in 2015, section 21 1 of the tax referred to in subsection tiekunnan, as well as part of the free community and non-profit property income received from the income tax rate is 7.63 and section 21 of the members of the entity referred to in subparagraph 2 of the income tax rate is 7.06.
Article 21, paragraph 1, referred to in subsection tiekunnan, as well as the community and partially tax exempt non-profit distribution of the tax on the property of the resulting accumulated between the Church and the law provides for a tax settlement.

L:lla 990/2012 article is 124 (a) provisionally added to the 1 January 2013 to 31 December 2015.



section 124 (b) (28.12.2012/990), section 124 (b) is repealed by L:lla 28.12.2012/990.


Section 125 tax distortions (19 December 2008/946) earned income deduction


Earned income to the State income tax is deducted from earned income deduction. To the extent that the deduction exceeds earned income to the State the amount of the income tax, it is running in the local tax, health insurance, sairaanhoitomaksusta, and kirkollisverosta of these taxes. The reduction shall be calculated by a taxable person, the taxable wage income from the rest of the other on the role of employment and work, in the light, or earned income, earned income, income of the operating expenses of a surplus or as a taxable dividend, the company, as well as the Group's share of the income earned income-shareholder of the business or on the basis of the proportion of earned income-agriculture.
The reduction shall be 8.6% of the revenue of EUR 2 500 referred to in subparagraph (1). The maximum amount of the reduction, however, is EUR 1 025. The taxable income of more than EUR 33 000 clean reduction reduction of the volume of 1.2% of the EUR 33 000 clean in excess of their income. The reduction will be carried out before any other income tax reductions. (12.12.2014/1086)

L:lla 1086/2014, the entry into force of the amended 2 1.1.2015. The previous wording: 7.4% of the reduction of revenue within the meaning of subparagraph (1) is 2 500 euros. The maximum amount of the deduction is, however, at EUR 1 010. The taxable income of more than EUR 33 000 clean the amount of the reduction shall be 1.15% income decline by 33 000 euros over the clean. The reduction will be carried out before any other income tax reductions. (30.12.2013/12)

L:lla 12/2013 amended 2 entered into force 1.1.2014. The previous wording: 7.3% of the reduction of revenue within the meaning of subparagraph (1) is 2 500 euros. However, the maximum amount of the deduction is 970 euros. The taxable income of more than EUR 33 000 clean reduction of 1.1% of the reduction of the volume of pure income in excess of 33 000 euros. The reduction will be carried out before any other income tax reductions. (14.12.2012/785) section 126 of the State by a taxable person to deduct income tax invalid state income tax will be reduced from 115 euros, if he or she has an illness, defect or injury caused permanent harm, according to a survey presented by the side-rate is 100%, or, if the percentage amount is less, but in any event not less than 30%, the percentage share of the 115 by the euro. (as of 4 November 2005/858)
If the taxpayer is in the tax year received an invalidity pension based on the compulsory retirement protection, shall be considered as his side-rate, without an explanation, if 100% of the full pension is granted, and to 50% if it is granted, unless the taxable person osaeläkkeenä side-on the basis of a report presented to the degree of perceived to be greater. The taxable person shall retain his entitlement to invalidity pension under the invalidity of which VAT is deductible, even after the disability pension is changed into an old-age eläkkeeksi. The regulation provides more precise provisions on the criteria according to which side-order is defined, as well as on a survey in order to obtain the reduction. invalid carriages
If the taxable person, subject to the provisions of this law, spouses, have not been provided for in the income tax, or if it is not enough to make the State tax deduction or the deduction of disability, without reducing the income tax shall be deducted from the taxpayer's spouse left.


section 126 (a) (12.12.2014/1086) the child of the taxpayer, at the end of the tax year in which the deduction is dependent minor child, the tax shall be reduced by the child. The amount of the reduction shall be EUR 50 for each of the parent responsible for child allowance. If the taxable person does not apply to the provisions of this law, spouses, and does not have a spouse in a foreign country, twice the reduction shall be granted in the case of children, the sole custodial parent he is. The amount of the reduction shall be calculated on the basis of a maximum of four children. Taxable income and capital income of pure clean amounts exceeding EUR 36 000 the amount of the reduction shall be reduced by 1% of the pure income and capital income amounts in excess of a pure case of 36 000.
Child to give priority to reducing the State income tax deduction from run. Earnings and capital reduction shall be made of the income tax to be paid by the taxes of. Income tax on earned income to a rate of reduction shall be made after deduction of income tax and capital reduction before the household to a rate of 1. To the extent that the amount of the deduction for State income tax, local tax, health insurance, it is done in the sairaanhoitomaksusta and kirkollisverosta of these taxes.

L:lla 1086/2014 added 126 (a) in the section is temporarily valid 1.1.2015-31.12.2017.



Article 127 (26 October 2001/896), the reduction of the taxable person, the tax obligation of the State which is the fiscal year completed in accordance with the law on child maintenance agreement or judgment established the child support, income tax shall be deducted from earned income to the State from one-eighth the amount of maintenance paid her tax year, up to a maximum of $ 80 for the minor children.


127 (a) section (24.11.2000/995) household the taxable person shall be entitled to deduct from the tax part of the apartment or flat is going to work from its (household). Reduction to justify the normal household, care or nursing, as well as a home or a leisure home maintenance or perusparannustyö. The deduction is not more than 2 400 € per year, and it shall be granted only in so far as paragraph 127 (b) to reduce some of the cost exceeds EUR 100. (30.12.2013/12)

L:lla 12/2013 amended the Act entered into force 1.1.2014. The previous wording: the taxable person shall be entitled to deduct from the tax part of the apartment or flat is going to work from its (household). Reduction to justify the normal household, care or nursing, as well as a home or a leisure home maintenance or perusparannustyö. The deduction is not more than EUR 2 000 per year, and it shall be granted only in so far as paragraph 127 (b) to reduce some of the cost exceeds EUR 100. (29.12.2011/1515)
Normal care and care work is not considered the kind of health-and disease management services, which provides for the value added tax Act (1501/1993), section 34-36 verovapaaksi. The apartment kunnossapitotyönä is considered to be the home of machinery and equipment for the repair and installation work. The use of information and communications equipment, software, security and telecommunication installation-, maintenance-and guidance, however, shall apply to, what an apartment maintenance and perusparannustyöstä provides. (19 December 2008/946)
Household deduction is not granted, if the same has been obtained to perform work directly for support, any aid granted by the social and health care service Bill, children's home care and private care support the aid referred to in the Act on the public employment service or company in accordance with the law and wage subsidies. The deduction is not granted on the basis of the maintenance of the dwelling, or perusparannustyön, if the homeowners for repair has been awarded the State funds for repair assistance. Reduction of the grant does not, however, take into account the housing correction-, energy-and health-grants (1184/2005) small house heating aid for energy improvements. (28.12.2012/929)
Household work carried out by the taxable person himself, a reduction is not granted and the work that is done under the same roof as the reduction of the taxable person claiming the resident person. (22 December 2006/12)
What provides, also applies to the work, which is made by a taxable person, his or her spouse or the spouse of the deceased parents, adoptive parents, and was raised by parents or relatives in the direct ascending line or in an apartment used by the spouses of the persons referred to above or in the apartment. (30.12.2004/1273) 127 (b) section (14.12.2012/785) in the household the deduction on the basis of the taxable person shall be entitled to: 1) concerning the reduction in the employer's household shall be specific to the work of the occupational pension payment, paid a compulsory, accident insurance, unemployment insurance and the payment of the fee, in addition to group life insurance in return for the payment of 15 percent of their salary;
2 reduction of the number of votes required for a preliminary household work) of the Recovery Act (1118/1996) referred to in article 25 prepayment marked an activity which is subject to income tax, to 45% of the producing company. a similar reduction can also be done in another State of the European economic area, for the work carried out by the taxable person for the company, shows that the recipient is not a recovery of the execution of the law of negligence as referred to in article 26;
3) normal household, the care and treatment of the work of this law in a nonprofit organization, referred to in section 22 of the 45 percent of the company to the community.


Article 127 (c) (24.11.2000/995) in the household the deduction on the reservation


The household to give priority to reducing the State income tax deduction. Earnings and capital reduction shall be made of the income tax to be paid by the taxes of. Income after deductions to a rate of tax will be made before the alijäämähyvitystä of the other. To the extent that the amount of the deduction for State income tax, local tax, health insurance, it is done in the sairaanhoitomaksusta and kirkollisverosta of these taxes. (on 22 December 2005/11)
The reduction shall be granted to the spouses as they are delivered to the end of the tax deduction for the year before tax. If no reduction can be made, as the spouses are called for, the reduction shall be granted primarily for the income and capital income be carried out state income tax is the tax after deductions. To the extent that all or part of the household deduction cannot be done without a reduction of vaatineella spouse, tax will be deducted from his or her spouse left in the same way as it would have been reduced, if he himself would be a reduction.


Article 127 (d) (10 June 2005/409) student loan reduction student support the amendment to the law on amending the law (12/13) the existence of the student financial aid at the time of entry into force of the Act (65/1994), paragraph 16 (c) reduction in the amount of time passed the qualification by a taxable person who has taken the place of study before 1 August 2014 and which are subject to a reduction of the latter, the provisions of the law relating to student loans, shall be entitled to deduct from the tax which they have paid or a corresponding amount of the student loan (student loan deduction). (30.12.2013/12)

L:lla 12/2013 amended the Act entered into force on 1.8.2014. The previous wording: financial aid, paragraph 16 (c) of the laws of the reduction in the amount of time an examination carried out the taxable person shall be entitled to deduct from the tax to pay an equivalent amount of their student loan payments (student loan deduction).
The maximum number of allocated each year to the accumulated reduction of the taxable person of a right to have 30% of the student loans in excess of 2 500 euros. Doing the student loan is deductible, and for the purposes of subparagraph (1) (c) of the financial aid provided for in article 16 of the laws of a higher education diploma referred to in the preceding chapter at the end of the period for the first start date and the reduction in qualification to run during the period from the beginning of the academic year following the date of the accumulated financial aid in accordance with the laws of the student loan without the interest on the loan during the period of study and I quote, capitalised at (the maximum number of student loan deduction). (30.12.2013/12)

L:lla 12/2013 amended 2 entered into force 1.8.2014. The previous wording is: allocated each year to the total of the deductions shall be 30% of the taxable person is identified in the reduction of the amount of EUR 2 500 for student loans. For the purposes of student loans is deductible, and for doing the study support the law of higher education diploma referred to in article 16 (c) of the first chapter of the starting day of the end of the period and the reduction in qualification to run during the period from the beginning of the academic year following the date of the accumulated financial aid in accordance with the laws of the student loan without the interest on the loan during the period of study and I quote, capitalised at (the maximum number of student loan deduction).
The maximum amount of the deduction is calculated up to a student loan on the basis of the amount of the loan, which is equivalent to the universities Act (645/1997) or the polytechnics Act (351/2003) in line with the scope of the examination provided for in accordance with student loans, while the maximum amount of the State guarantee in the amount of a student loan is taken into account nine months one academic year. To the extent that the scope of the examination is not taken into account in the calculation of the maximum number of full years, student loans for the five months half of the school year. In accordance with the scale of the enimmäislainamäärä studies degree is calculated are the maximum amount of the State guarantee of the existing student loans, according to the provisions.
Institute for a taxable person eligible for a student loan, whether it is the casting of which VAT is deductible and the maximum student loan deduction. Each year, the tax deduction shall be issued by the administration of student loans on the basis of the study loan payments qualifies for a taxable person who has paid in the year following their qualifications to run the last ten years.
If, on the basis of the State guarantee funds paid to opintolainavelallinen reduce the student loan, he or she is entitled to repayment of the sums paid on the basis of a study loan, the guarantor shall, under the same conditions as if he will help shorten the actual student financial aid in accordance with the laws of the student loan.
What's the purpose of this section, applies to the members of the European economic area, under the same conditions in the other State or the provincial student financial aid system in respect of the taxable person, the tax year is to cut student financial aid in accordance with the laws of the student loans similar to student loans.

YliopistoL 645/1997 University of L:lla the contribution of the entry into force of the law has been repealed 559/2009. YliopistoL 558/2009. AmmattikorkeakouluL 351/2003 is repealed AmmattikorkeakouluL:lla 932/2014.



127 (e) section (10 June 2005/409) student loan deduction reservation student loan deduction to be made primarily to state income tax. Earnings and capital reduction shall be made of the income tax to be paid by the taxes of. To the extent that the amount of the deduction for State income tax, local tax, it shall be made to the insured health insurance sairaanhoitomaksusta and kirkollisverosta of these taxes. Deduction to be made from income tax reductions as well as the tasks of the other 131 and 131 (a) referred to in article alijäämähyvitysten. (on 22 December 2005/11)
If the student loan deduction the quantity is greater than the amount of the taxable person on the basis of the difference between the taxes imposed in the fiscal year concerned, the taxable person is born opintolainavähennyksenveroalijäämä, in the manner provided for in subparagraph (1) which will be deducted from the taxable person the tax provided for in the following years up to 10 tax years as tax.
Student loan reduction, on the basis of the fiscal year shall be reduced by veroalijäämät prior to the granting of student loan repayments, a reduction in the order in which they are incurred. Student loan deduction will be reduced to a maximum of veroalijäämä studies a year for the next 15 years.


The conditions for the Entry of the compensatory income under section 128 alignment if the natural person or the estate of a EUR 2 500 or more during the tax year received earned income, which is accumulated in the front or in hindsight two or more for the year, and that is at least a quarter of his total income received in the tax year of the pure, is provided voluntarily by a taxable person before the entry of such a time the end of the request forward to the income taxation of the alignment. (26 October 2001/896)
Two or more dating back to kertyneenä curriculum vitae of a surplus or as can be seen, among other things: 1) from previous years from salary or from the preceding fiscal year and for the year the pension;
the work on the taxable person by the time 2);
When the movement of the obtained;)
4) copyright or patent income, except in the case of income referred to in article 52.
Two or more dating back to kertyneenä your CV input can also be seen as a work of art produced by the artist, one or more during the calendar year in one or more of the total revenue from the sale.
If the above entry as referred to in sub-section 1, the time is included in the result for the business or agriculture, are considered as income for the remainder of the time subject to the income of the alignment of the relative share of the total income equal to the percentage of time the taxable earned income business or agriculture.


the provision of article 129 of the income for the alignment of the alignment of the entry shall be allocated income referred to in article 128 of the time input their years of balancing the number of cumulative, from which the income shall be deemed to, up to a maximum of five.
Time of the income tax is calculated in such a way that part of reaching one of the parts of the entry will be added to the taxable person, the tax year of the time the rest of the taxable income and shall be deducted from the sum of the calculated tax on this income in the tax year from the rest of the taxable income of the tax take. Take time to print the tax shall be obtained by multiplying the time part of the revenue from the tax goes by the number of years for which the income shall be deemed cumulative. Take time to print the tax, which is, however, in the context of at least 15% of the income of the alignment of time, shall be borne by the tax year.
Chapter 2, section 130 of the trading income tax (26 October 2001/896), the basis for the calculation of the natural person and the estate of Aland is carried out kunnallisverotuksen income income tax to the municipality the Municipality Act (365/1995) according to article 66 of the confirmed income tax rate.
If the taxable income is less than $ 10, were not provided.

Kuntal 365/1995 is repealed, see L:lla 410/2015 Kuntal 410/15, section 111. See also lists of income tax rates, 840/964/2014, 2013, 745/2012, 12/11/2011, 2010, 2009, 2008, 926/989, 1503/2007, 1130/2006 and 10/2005.

Chapter 3, section Alijäämähyvityksen of Alijäämähyvitys 131


Alijäämähyvitys is the capital of the income share of the same fiscal year in accordance with the income tax percentage that has arisen in the capital as referred to in article 60 of the income deficit, up to a maximum of EUR 1 400 species. This ceiling shall be increased by EUR 400, if the taxable person or the spouses together has been elätettävänään a minor child, and EUR 800, if these children had two or more. If the taxable person shall apply to the provisions relating to the spouses, shall be increased by a maximum amount of alijäämähyvityksen, the income of the State income tax rate is higher, unless the spouses agree otherwise. (noon/728)
If the taxable person, subject to the provisions relating to the spouses, in accordance with the income tax in the tax year that emerged during the same day, 60% the proportion of the deficit exceeds the income type referred to in paragraph 1, the maximum amount of the taxable person referred to in subsection alijäämähyvityksen shall be increased by the amount by which the maximum number of alijäämähyvityksen the taxpayer spouse alijäämähyvitys is less than the maximum number of his alijäämähyvityksensä.
Referred to in subparagraph (1) above, the income tax rate, the percentage of income in accordance with the type of the deficit is to be increased by two percentage points, in so far as the supply of the housing deficit has become a first-time debt interest. (noon/728)
Housing debt can be attributed to the coming on stream of the first-time purchase for, if: 1) the debt has been the acquisition of a building or apartment, from which or to which a taxable person in respect of the management of stock or shares of both of them at the date of entry into force of this Act on or after the date you acquired at least half;
2) a taxable person is not referred to in paragraph 1 granted permanent residence housing owned at least half of its buildings, the apartment or apartment management in respect of stock or shares of both of them.
The increase in the purchase of the debt interest rate Alijäämähyvityksen on the basis of the first-time buyer is granted for a maximum period of first-time introduction of the year, and nine of the following fiscal year.

6 article repealed by L:lla on 22 December 2009/1251.



131 (a) section (29.12.2011/1515) a special alijäämähyvitys If the natural person referred to in subparagraph (1) of section 60 of the reductions in accordance with article 54 (d) of the total number of deductible payments is greater than the sum of the taxable capital gains income, capital income tax rate for the amount over and above 60% in capital income, up to a maximum income tax rate will be reduced in accordance with the proportion of those fees, earned income tax (Special alijäämähyvitys).


section 132 (20.8.2004/772), the reduction of the taxable person, the tax shall be deducted from the State Alijäämähyvitysten Alijäämähyvitykset a taxable earned income to the State from the income tax after tax has been deducted from the State tax reduction and state tax obligation of invalid carriages. Only income from income tax to a rate of State the amount to be deducted, however, is no more than three quarters of the number of alijäämähyvitysten.
A special alijäämähyvitys to give priority to reducing the income tax earned income to the State run after tax has been deducted from other tax reduction, with the exception of the student loan. A special alijäämähyvitys shall be reduced by alijäämähyvityksen. (10 June 2005/409), section 133 (on 22 December 2005/1115), the reduction of the taxable person, the various taxes on the part of the Alijäämähyvityksen alijäämähyvityksestä, which have not been reduced according to article 132 of the tax shall be deducted from the taxpayer's only State run for the State income tax, local tax, health insurance, sairaanhoitomaksusta, and kirkollisverosta. Credits are allocated in this case, the amount of these taxes to be reduced for the different taxes in relation to section 132 of the reduction.
In so far as the special alijäämähyvitys exceeds the number of earned income to run the income tax, local tax, it is deducted from the health insurance sairaanhoitomaksusta and kirkollisverosta of these taxes with respect to its publication of these taxes was the other their deductions.


section 134 Alijäämähyvityksen transfer to the spouse If the taxable person, subject to the provisions of this law, spouses, there is no prescribed taxable earned income for the State-side section of income tax or other taxes to 124, or if they do not have sufficient alijäämähyvityksen to reduce the credit amount will be deducted from the taxable person, or without detracting from the left before the end of his or her spouse, if the taxation of taxable earned income tax to the State and above, and article 133 of the taxes referred to in the same way as it would be deducted from the taxable person provided for in the applicable taxes.
What, under alijäämähyvityksestä, shall apply by analogy to alijäämähyvitykseen. A special alijäämähyvitys shall be reduced by the spouse's tax, however, without the requirement of. (20.8.2004/772) Chapter 4 special provisions article 135 of tax agreements, the Government has the right to eliminate or mitigate the double taxation of international reciprocity, provided with a foreign State to agree for the distribution of the taxation law of that State and Finland the taxable person, or of the fact that in whole or in part shall be exempt from tax by Finland. On the basis of the submitted tax of such agreements shall be deemed to have been committed according to this law.

2 – 4 articles have been repealed L:lla c 248/1549.



Article 136 the tax ceiling rule 1 – 2 articles have been repealed on 22 December 2005 L:lla/11.

According to this law applicable to income tax shall be reduced, if a person resident in Finland: 1) not a foreign State in order to avoid double taxation of the income, according to the agreement shall be taxable only in a foreign State;
2) will also change the taxable earned income; as well as 3) him these revenues in Finland and abroad, to be established in the income tax payable on income taxes referred to in paragraph 1, the result is higher than that in the event that the entire earned income would be the kind of income that will be taxed only or may be taxed in Finland.
(9.12.2005/968)
Income tax provides for the case referred to in paragraph 3, the amount of which, together with the tax paid abroad that result with the corresponding to the amount of income tax that the taxpayer would have had to be carried out, if the size of the earned income would have been the kind of income, which is taxed only or may be taxed in Finland. (9.12.2005/968), and the provisions of article 137 more detailed provisions on the implementation of this Act shall be established by regulation.
(VII) the PART of the DATE of ENTRY INTO FORCE and transitional provisions article 138 of the entry into force of the law this law shall enter into force on 1 January 1993. It shall apply for the first time in the tax year 1993.
On 29 December 1988 of the income and property tax Act (12/88), the law of 23 December 1988 on Oy Alko Ab tax obligation kunnallisverotuksessa (1107/88) and the law of 24 June 1968 on the common organization of the loss compensation for income tax (362/68).


Article 139 (30.12.1993/1502) in accordance with the law on Rate source of income tax on the interest Rate the interest rate referred to in the Act on the income withholding tax is not subject to this law, the taxable amount.


section 140 of the transitional period, the ending of the transitional period of taxation and the forest (on 22 December 2005/1155) of the natural person, of the estate and of the taxation under the income tax the Group's income is considered for the years 1993-2005 verotuksissa delivered to the farm economy, according to the income tax Act, the income of forestry calculated pure if he lodged the claim before the end of the fiscal year 1993 to be delivered. The taxable income is, in recent years, forestry, to apply to the taxation of capital income of this law, the provisions on forestry. If the ownership of the forest is divided into more than one taxable person, the tax applies only to the pure income of forestry for their joint that has been presented.
If the ownership of the forest has moved during the year 1993, the requirement referred to in subparagraph (1) may be made on 31 December 1993, of the forest owned by a taxable person. The previous owner is taxed at the purchase of the forest such as the new owner.
If the farm economy, according to the income tax Act, be taxed on the forest yield during the period 1994-2005, will be handed over to a vastikkeellisella, which is not already in their possession of the forest, the new owner will be taxed for the forestry investment income according to the provisions of this law. If the forest is obtained by inheritance, gift, acquired by inheritance or by other vastikkeettomalla the yield on 1 January 1994, of the natural person, of the estate and of the taxation of the group is the farm economy in accordance with the provisions of the income tax Act, if the previous owner's taxation is applied to these provisions. In the case of taxable persons, which is in their possession at the edge of the forest may be over for the region, however, the same provisions shall apply to the taxation of the entire forest, which in the past has been devoted to the forest.
The capital reduction shall be granted only for forests in forestry, which was born after the entry into force of this law, vastikkeellisella the yield obtained in a forest.

The taxable investment income is taxed at the forestry, which according to this law, shall be entitled to deduct in the year 1991 or after the construction of the road and the completed drainage caused by the forest, the forest without deleting the acquisition costs in accordance with the provisions of article 115.
According to this law, the forestry capital of taxable taxable income prior to the entry into force of this law the forest economy of used machinery, equipment, buildings and other assets, which could not be considered as belonging to the agricultural or industrial activity, the cost is considered their fair value voimaantulovuonna of this law. At the beginning of 2006, the taxation of capital income in respect of the cost of the above commodities that can be transmitted is considered their fair value in 2006. (on 22 December 2005/1155)
In the year 1993 in the taxation of capital income subject to tax at the forestry does not have prior to the entry into force of this law by the trade paper of wood prior to 1 April 1993. What is mentioned above in this subsection is provided, shall also apply to the yhteismetsään.


141 § prior to 1993 the extradition treaties concluded Before the entry into force of this law the shops and other donations for tax purposes prior to the transfer of the profits obtained from the sale of the law in force at the disposal of a fixed asset to a random and profit.


section 142 of the transitional period of compensation of travel costs by way of derogation from article 73 is provided for, the date of the determination of the domestic labour market institution from disposing of the State tour money costs shall be deducted from the cost of living as a proportion of the savings of 5% in the year 1993 for tax purposes in the tax year, 7.5% in 1994, 10 percent from 1995 's for tax purposes in the year 1996 and 12.5% for tax purposes.


Article 143 a number of transitional provisions before 1989, as introduced by the insurance or house insurance for the event in the years before 1989, the execution of the tax and insurance based on the calculation of the amount of the tax shall be applied before this law is valid on the income and property tax Act, article 163 of 163 (a). Such insurance after the entry into force of this law, based on obtained from the tax on the capital of this insurance is provided for by the law of income or earned income.
Income and wealth tax under section 163 of the law without prejudice to the existence of the life insurance of at least 5 years since 1988, revenue is accrued revenue for the whole of the amount of taxable capital income.
Before this law is valid on the income and property tax Act, section 164, and 166 of the income referred to in those paragraphs, the provisions of the law shall be applied, even in the case that they have been following the entry into force of this law.
The taxable person shall be entitled to a 30% reduction target in the lower side of the invalid-on the basis of the degree of the law in force before the income and property tax Act provides in article 167.

5 article has been repealed L:lla 20.8.2004/772.

By way of derogation from the provisions of article 58 of the 1993 and 1994, the taxable person shall be entitled to deduct all the security breach verotuksissa the rest of the debt as housing debt, debt interest, which in this case will be reduced or tulonhankkimisvelan before any other interest rates. On the basis of their contribution is, however, not more than 1 000 $ alijäämähyvityksestä in 1993 and $ 500 in taxes dating back to 1994, and take into account the type of capital loss. The above article 58 (3) and (4) of the income tax on the free or interest rates are not for the years 1993 and 1994, the verotuksissa delivered at all deductible. (30.4.1993/391) 7 is repealed L:lla 30.12.2002/1360.


8 article has been repealed L:lla of 20 December 1996/1126.

The criteria for the granting of the subsidy on value added tax the decision of the Council of State (285/94) within the meaning of the saajansa of the grant is not subject to tax. (28 June 1994/520) section 144 (23 December 1999/1220) section 144 is repealed on 23 December 1999 L:lla/1220.


145 section Kunnallisverotuksen income in the taxpayer's income for the year 1993, the deduction of the pure kunnallisverotuksessa a standard abatement of 10% of the income is deducted before his other income as part of the retirement income in excess of $ 20 000. However, the maximum amount of the reduction is 2 000 marks. The taxable income of more than $ 60 000 for a clean deduction is reduced to 10% of income in excess of $ 60 000 for a clean section.


Article 146 (30.12.1993/1502) Transitional Housing deduction If the taxable person has been issued prior to 1993 before this law, the income and property tax Act (12/88) 146 (a), or article 167 (a) for the amount of the tax deduction for housing and for the year, calculated would be greater than the 131, section alijäämähyvitys, the amount of the reduction shall be granted to the housing alijäämähyvityksenä.
The housing deduction on the tax year, the total reduction is calculated, will be held 8 000 marks. The child will be taken into account in the tax increases in 1992 the level applied.


section 147 of the transitional period to the taxable person of interest for business alijäämähyvityksen to an increase in the maximum amount as provided for in paragraph 2, for the years 1993 to 1997, verotuksissa, if the taxable person provided is contained in the other income for tax purposes for the year 1992 was functioning as a business or a farm economy-related debt (business), the interest rate reduction has been granted before this law is valid on the income and capital tax under section 87 of the law, and if the amount of interest has been greater than his income from the tax year the amount of pure capital.
The maximum number of Alijäämähyvityksen shall be increased by the following percentage of the amount by which the amount of interest referred to in paragraph 1, exceeds the number of income tax years from the tax year of the clean capital Alijäämähyvityksen the maximum number of percentage: 1993 20% 1994 16% 1995 12% 1996 8% of the maximum number of 1997 4% Alijäämähyvityksen does not promote, on the basis of the interest on the tax year. The number of reported interest, regardless of the business of debt interest payments will be held for up to 15% of the taxable person shall at the end of 1992 to have the amount of the debt business.
If there is a maximum of alijäämähyvityksen was referred to in section 131, the increase in the interest rates on the debt on the basis of the business to a maximum of alijäämähyvityksen increase the maximum amount of that provision, the increased rate of alijäämähyvityksen.


section 148 of the transitional period, the company man to the taxable person to deduct, which is for the fiscal year 1992 was, and is still in the fiscal year concerned, as a company or a limited partnership with a company in an open company, the result of which is before this law is valid on the income and property tax Act section 35 (2) shared half of the company's and the other half to be taxable as income in the company of men, shall be granted for the years 1993-1998, the company earned the security breach verotuksissa man.
The full amount of the reduction, the company man is the following percentage of the referred to in subparagraph (1) of the open's companies and limited partnerships the income received by the total number of the shares of the companies in the 200 000 mark-up: the percentage of the Reduction in the tax year 1993 15% 1994 15% 1995 12% 1996 9% 1997 6% the reduction shall be reduced of the 1998 3% General Partner every taxable person referred to in paragraph 2 of the statement of revenue in the fiscal year the total of the shares of income-the amount of the contributions.


section 149 income-share capital worksheets period during the transitional period (29.12.1994/1465) by way of derogation from article 38 to 40 of income from the date of the calculation, business income capital income-share shall be calculated on the tax in 1993 to 1995, at the end of the tax year of the business or agriculture, or the Group's business or on the basis of the net asset value of the agricultural sector. (29.12.1994/1465)
By way of derogation from article 41 provided for the net assets for fiscal years 1993 to 1997, in the calculation of the Group's business activity and the economy will be left of the trader's long-term debts, as well as agricultural and tax liabilities of a taxable person, or a shareholder of the agricultural group of long-term economic development at the insistence of the group without deduction of an amount equal to 50% of the taxable person, or of the business of the Group at the end of the fiscal year, the long-term interest-bearing liabilities mentioned above, up to a maximum of $ 500 000.
The claim must be submitted before the end of the tax year, the tax to be delivered in the. (30.12.1993/1502)
The long-term debt refers to debt or (2) that part of the debt, which is due to be paid for one year or more, does not, however, the conclusion of the credit agreement, with agreed credit limit.


149 (a) section (8.12.1994/1109) Adjustment reduction


If any person, whether natural or agriculture, commercial agriculture, together with kuolinpesällä the spouses is at the end of 1993 had on agriculture or agriculture engaged in agriculture, Member of the Group on the taxation of the Group section 149 (4) of the long-term debt of at least 280 000 referred to in marks, the result of a taxable person to be made a requirement of agriculture referred to above for the years 1995-1999 verotuksissa provided an additional deduction (deduction adjustment).
The maximum amount of the deduction is the adaptation for a total of 50% of the amount of the debt in excess of $ 280, 000. If a taxable person or for tax purposes for the year 1993, submitted to the spouses ' aggregate other than agricultural and forestry resources, however, exceed 1 000 000 subject to marks, the excess shall be deducted from the maximum amount of deduction for adjustment. The amount of the reduction in the tax year the task must not be more than 25% of the maximum amount of the deduction, up to a maximum of the amount of the entry that you want to split the business of agriculture. Deduction to be made to the contribution of the business income earned in agriculture and on the excess in respect of the capital contribution.
For the purposes of paragraph 1, the liability shall also be taken before 1 May 1994, the debt if the debt is subject to the acquisition of the holding or part of it, for which the extradition or release a preliminary contract was in 1993.
If the farm is sold in a voluntary trade for the years 1995-2000 period, the taxpayer loses the right to aid granted for the years 1995 to 1999, the verotuksissa provided in the adjustment of which VAT is deductible. County tax office shall rectify the these years submitted to ensure a high degree of taxing in accordance with the procedure laid down, where applicable, what the law provides for a tax adjustment. Tax adjustment can be made, even if the conditions are missing. (c 248/1565)
For the purposes of this paragraph, where a debt is not considered a debt to the creditor is the father or mother of the taxable person, either alone or together with his spouse.


150 years of the tax years 1993, prior to the section of the tax losses Tax years 1993 to reduce losses of tax set out in edeltäneiltä for the 1993 and subsequent taxation years, section 117 to 123 of the income are complied with, this section, as well as the provisions of article 151 to 153. The losses will be reduced in the order in which they are born, and as the income accrues.
Before 1993, the losses are not deducted from the longer period than they could have been reduced in accordance with the provisions in force prior to that law.


section 151 of the natural person and the tax year of the estate tax for the years 1993 losses of the edeltäneiltä of the natural person and the estate tax losses tax year 1993 the State of edeltäneiltä for fiscal years shall be deducted from the State tax on the excess in respect of the year of earned income and investment income. The State, however, the economic loss is deducted for tax purposes, first established in the farm not more than an amount equal to the income tax year, the income and capital to the company that is included in the agricultural income, after deduction of the tax adjustment for the years 1995 to 1999 to grant a reduction, and a reduction in the expenditure reserve forest, the forestry and the forest of the income after the deduction of capital income or tulonhankkimismenojen the farm economy of the income tax Act, in accordance with article 11 of the income and taxable forestry clean contracting work. (8.12.1994/1109)
Kunnallisverotuksessa of the natural person and the estate, the losses shall be deducted from the tax for the tax year 1993 edeltäneiltä kunnallisverotuksen fiscal year. The rest of the property source of income than the farm losses does not, however, be reduced. A business source of income and business income shall be deducted from the maximum amount, the source of the loss corresponding to the income from the tax year that is included in the kunnallisverotuksen income earned income-the amount of the contribution. Agricultural losses shall be deducted from income in a tax year to a maximum of kunnallisverotuksen agricultural earned income-share, after deduction of the tax adjustment for the years 1995 to 1999, the reduction to be granted, and the farm economy of the income tax Act, in accordance with article 11 of the income and taxable forestry clean contracting work. (8.12.1994/1109)
To share the company entry into the calculation of the business and of the outcome of agriculture shall not be deducted under paragraph 1 and 2 of the vähennettäviä losses.


the business of the Group and the community, article 152 yhteisetuuden losses in the tax year 1993 edeltäneiltä for fiscal years half of the community, the business community and yhteisetuuden for each of the tax years 1993, over the previous fiscal year the total number of losses as set out in the State-and kunnallisverotuksessa are distributed is to be reduced for 1) economic activity, 2) and (3)) for agricultural sources of income and personal income in proportion to the business of the Group and the community, the yhteisetuuden kunnallisverotuksessa tappiovuonna 1) set out in the business and professional income loss amounts, 2) personal source of income sources of income and loss and other property as agricultural losses, as well as 3) are sources of income loss amounts for the farm economy.
If the community, economic development corporation, and the source of income for the tax year yhteisetuudella would not be in line for each of the tax years 1993, 1993, half of the previous fiscal year the total number of losses as set out in the State-and kunnallisverotuksessa are distributed is to be reduced for veroverollisen 1) on business and 2) personal income in proportion to the taxable person, the source of the print kunnallisverotuksessa tappiovuonna set 1) industrial and commercial sources of income and the total number of losses and 2) the source of the loss on personal income as well as real estate sources of income loss amounts are to each other.
(30.12.1993/1502)
In part, the losses shall be deducted from the total for each tax year exempt communities losses in such a way that the business source of income loss is deducted from the business income of the farm economy, the source of the income, source of income for the loss of revenue source for agriculture and real estate source of income loss in personal income source. If the input source is not the tax year 1993 in agriculture, agricultural loss is deducted from a personal source of income. The tax years 1993 edeltäneiltä of services of general interest of the communities set out in property tax for the years of losses shall be deducted from the revenue source personal source of income and losses to the agricultural economy of the farm input source. If the input source is not the tax year 1993 in agriculture, agricultural loss is deducted from a personal source of income. Half of business income for tax purposes and the source of the State's total number of losses shall be deducted from the business income as set out in kunnallisverotuksessa. (30.12.1993/1502) section 153 of the tax years 1993 edeltäneiltä of the taxation of the Group losses for fiscal years edeltäneiltä the tax year 1993, the tax of the group for losses within the meaning of paragraph 2 shall be deducted from the result before income distribution to the shareholders of the Group pure.
Half of the group for each of the tax years 1993, over the previous fiscal year the total number of losses as set out in the State-and kunnallisverotuksessa are distributed is to be reduced for 1) personal and 2) agricultural income sources of income to the extent laid down in the Group's kunnallisverotuksessa 1) personal source of income sources of income and loss and other property as agricultural sources of income and losses, as well as 2) agricultural sources of income loss amounts are to each other.
If the tax by the source of income, would not be in line with the total number of losses shall be deducted from personal income set out in half of the source.


154 sections only State taxes or just the application of the provisions of the kunnallisverotusta of where the other legislation mentioned in the taxable income of, or the basis for taxation should be considered as deductible expenditure or deduction that applies only to state taxation, or just kunnallisverotusta, it shall be regarded as community, business, yhteisetuuden, and the taxation of income from business activities comprise half of this amount.


155 section in the rest of the reference to the application of the provisions of the law if the law refers to the provisions of this Act, a reference to the repealed laws shall be deemed to refer to either the law or the equivalent law of the laws of the wealth tax.

The change of the date of entry into force and application of legal acts: law of the 391 30.4.1993/: this shall enter into force on 6 May 1993.
The law shall apply for the first time in the tax year 1993. Article 33 of the law applies on the date of entry into force of the law and after kertyvään interest rate.
THEY 367/92 13/93 of 12 November 1993, Staub/935: this law shall enter into force on 15 November 1993.
The date of entry into force of the law will apply to it, and after kertyvään interest rate.
THEY'RE 160/93, Staub 17.12.1993/42/93 10: THEY'RE 75/93, Shub 46/93, SuVM 7/93 30.12.1993/1502: this law shall enter into force on 1 January 1994.

The law shall apply for the first time in 1994 for tax purposes. Section of law 42, article 46, article 49 of the recital, section 50 (1) of the Competition Act, section 58, article 86, article 123 and 139, 144, section 5, paragraph 146, 149 section 1 and 3, article 151 (1) of the competition act as well as article 152 of the 2 and 3 shall apply, however, for the first time since 1993 's for tax purposes and section 82 of the 4 torque in the tax, which dates back to 1991.
THEY are 195/93, LA 56/93, Staub 74/93 of 28 June 1994/520: this law shall enter into force on 1 July 1994.
The law shall apply for the first time in 1994 for tax purposes.
THEY'RE 59/94 of 28 June 1994, Staub 23/94/624: this law shall enter into force on 1 September 1994.
The law shall apply to proceedings pending at the time of entry into force and subsequent applications.
THEY'RE 68/94, Staub 24/94 8.12.1994/1109: this law shall enter into force at the time of the decreed.
The law shall apply for the first time in the taxation year 1995.
THEY 173/94, 44/94 16.12.1994/Staub 12: this law shall enter into force at the time of the decreed. The law shall apply for the first time in the taxation year 1995. (L 12/1994 came into force on 1 January 1995 in accordance with A 1542/1994.)
THEY 256/94, Staub 68/94 29.12.1994/1465: this law shall enter into force on 1 January 1995.
The law shall apply for the first time in the taxation year 1995. Article 48 of the law shall apply for the first time in 1994 for tax purposes.
Section 66 of the law shall apply as modified in 1994 for tax purposes the employee options, which have been used on 16 September 1994. The law does not, however, apply to the taxation of the year 1994 in the handling of the option period, if the employee or part of it takes place during the year 1994 in the context of the issue of the loan companies act in the manner provided for in Chapter 5 of the approved original or amended before 16 September 1994 under the terms of the loan. In accordance with the terms of the original loan is not considered, for the purposes of employee stock option transfer or access to bring forward the date of the community on 16 September 1994, the Board, or in the case of modal shift actions, decisions, even then, that the Government should be given to this in the terms of the original loan.
The provisions of the law relating to the recovery of the advance paid shall apply to members of the employee options, which are used for the entry into force of the Act on or after the current date.




24.2.1995/227: this law shall enter into force on 1 March 1995.
The law shall apply for the first time in the taxation year 1995. 54 (b) of the law shall apply, however, for the first time since 1993 's for tax purposes.
THEY 354/94 of 17 March 1995, 94/94, Staub/352: this law shall enter into force on 1 April 1995.
The applicable law for the years 1995 to 1998 delivered on verotuksissa.
THEY 367/94, Staub 101/94 pursuant to solicitations issued/1333: this law shall enter into force on 1 January 1996.
THEY 132/95, Staub 24/95, 8.12.1995 EV 93/95/1389: this law shall enter into force on 1 January 1996.
The law shall apply for the first time in the tax year 1996.
THEY are 63/95, Staub 35/95, c 248/95/119 of the EV 1549: this law shall enter into force on 1 January 1996.
Article 10 of the law of 4 (a) and 4 (b) shall apply to the performance, which takes place on or after the date of entry into force of the law.
Article 68 and 96 of the laws of the shall apply to payments made on or after the date of entry into force of the law. Voluntary pension insurance payments, which are based on the prior to 1 September 1995, has been deposited in the voluntary pension insurance and who are for the fiscal year in the amount of up to $ 15 000, however, shall apply for the years 1996 and 1997, the law in force in 1995, the verotuksissa can be delivered.
Under section 76 of the law (4) shall apply to a pension, which is paid on or after the date of entry into force of the law on the pension on the basis of the decision.
Paragraph 77 of the laws of the shall apply to remuneration, which is the date of entry into force of law or on the basis of an affected, then that starts on or after the date of entry into force of the law. During 1995, the law in force shall apply, however, for the years 1996 and 1997, the verotuksissa can be delivered, if the work abroad (a)) is started on or before 1995; or (b)) starting in 1997 or before it, as well as between Finland and working in the State, for the avoidance of double taxation agreement in force in the particular order according to the working state may not tax the salary, which is the construction, installation or assembly operations.
For the rest of the law shall apply for the first time in the tax year 1996.
THEY'RE 76/95, 45/95, Staub EV 142/95 c 248/1565: this law shall enter into force on 1 January 1996.
Paragraph 122 of the laws applies to 6 October 1995 and then transfers that have occurred. Article 122 of the law shall apply to the applications which are pending at the time of entry into force of the law.
THEY 131/95, Staub, 37/95 c 248/124/95 EV 1585:183/95, Shub 20/95 29.12.1995/95 of the 114, EV/1734: this law shall enter into force on 1 January 1996.
The law shall apply for the first time in the tax year 1996 to the mergers, divisions and exchanges of shares, which have taken place on 1 January 1996. However, if the taxable person shall apply the law already contained in the tax for the year 1995, the law on the taxation of business income under section 52 of the Act, referred to in the business mergers, divisions, transfers and stock exchanges that have taken place on 1 January 1995.
In the case of an application for the implementation of the Merger Treaty was the Court or provided for in the rest of the authority, not later than 3 November 1995, at the insistence of the merging companies shall apply to the taxable person, 52 (a) the draft terms of merger on the article at the time of entry into force of the law for consideration by way of derogation from the provisions in force.
THEY 177/95, Staub 49/95, EV 172/95 4.4.1996/227: this law shall enter into force on 15 April 1996.
The law shall apply for the first time in the tax year 1996.
THEY are 215/95, 3/96, Staub EV so far as concerns the 24/96/431: this law shall enter into force on 1 July 1996.
The law shall apply for the first time in the taxation year 1995.
THEY'RE 58/96, Staub 14/96, EV 64/96 on/927: this law shall enter into force on 13 December 1996.
The law shall apply for the first time in the tax year 1997.
THEY'RE 83/1996, Staub 30/1996, on 5 December 1996, 159/1996/1010 EV: this law shall enter into force on 1 January 1997.
The law shall apply for the first time in the tax year 1997.
THEY 170/96, Shub 28/1996, 175/96 of 20 December 1996/1126 EV: this law shall enter into force on 1 January 1997.
The law shall apply for the first time in the tax year 1997. However, section 50 of the Act shall apply for the first time since 1993 's for tax purposes.
The provisions of article 24 of the law shall apply to the action shape to the changes that have taken place on 1 January 1997 or thereafter. If the taxable person was subject to the provisions relating to the spouse, and in 1996 if he or she had the right to reduction of the result of the ongoing pension kunnallisverotuksessa pension income of the income tax Act, section 101 (2) and (3) shall be calculated on the basis of the pension income deduction this law to him kunnallisverotuksen, section 101, in accordance with paragraph 2 and 3, as long as the provisions of this law shall apply to the spouse of him, even if, as a result of the 1996 income that is not effectively granted a reduction of pension income. (23 December 1999/12)
THEY'RE 105/1996, Staub 37/1996, EV 179/1996 19.6.1997/584: this law shall enter into force on 1 July 1997.
The law shall apply to the supply of donations or other, that will be carried out on or after 8 May 1997.
THEY'RE 61/1997, Staub 8/1997, EV 71/1997, 24.7.1997/707: this law shall enter into force on 1 August 1997.
The law shall apply for the first time in the tax year 1997.
THEY are 63/1997, Staub 12/1997, EV 93/1997 21.11.1997/1024: this law shall enter into force on 1 January 1998.
Paragraph 77 of the laws of the shall apply to remuneration, which is obtained on 1 January 1998. During 1995, the law in force shall apply, however, for the years 1996 to 2005, the verotuksissa can be delivered, if the work abroad: 1) is started before 1996; or

2) starts or has started before 2006 and is associated with the construction, installation or assembly operations, as well as between Finland and working in the State, for the avoidance of double taxation agreement in force in the particular order according to the working state may not tax the salary, which is the construction, installation or assembly operations. (15.12.2003/1066)
THEY 161/1997, Staub 24/1997, EV 152/1997 19.12.1997/1263: this law shall enter into force on 1 January 1998.
The law shall apply for the first time in the taxation year 1998. Article 63 (a) of the law as well as under section 92 of the 23 and 24 shall apply, however, the tax year 1997.
THEY'RE 102/1997, Staub 38/1997, 30.12.1997, p 207/1997/1383 EV: this law shall enter into force on 1 January 1998.
The applicable law in a law on or after the date of entry into force of the resulting sijaisosinkoon.
THEY 218/1997, Staub 43/1997, EV 240/1997 26.6.1998/471: this law shall enter into force on 1 July 1998. The law shall apply for the first time in the tax year 1999.
THEY 26/1998, Staub 13/1998, EV 66/1998/474 26.6.1998: this law shall enter into force on 1 July 1998.
The law shall apply for the first time in the fiscal year 1999 for tax purposes.
THEY'RE 27/1998, Staub 14/1998, EV 67/1998 26.6.1998/475: this law shall enter into force on 1 July 1998.
The law shall apply for the first time in the tax year 1999. 53 (a) of the law and article 54 (c) shall apply on or after 3 April 1998 existing shareholder loans.
Article 24 of the law of torque and paragraph 11 of section 92 is, however, subject to the tax, since 1997, as well as 53 58 (a) of section 7 of the Competition Act, and section 7 143 tax year 1998.
THEY 28/1998, Staub 15/1998, EV 68/1998, 10.7.1998/533: this law shall enter into force on 1 August 1998.
THEY'RE 54/1998, Staub 18/1998, EV 75/1998, 21.8.1998 677: this law shall enter into force on 1 January 1999.
The law shall apply for the first time in the tax year 1999.
THEY LaVM 4/128/1997, 1998/83/1998 treated as an objection, EV 945: this law shall enter into force on 1 January 1999.
Law applicable to transfers, in which a participating interest within the meaning of subparagraph (1), this is not the case on or after the date of the date of entry into force of the law.
Section 122 of the law shall apply to proceedings pending at the time of entry into force of the law, however, and subsequent applications.
THEY'RE 201/1998, Staub 43/1998, EV 167/1998 treated as an objection/954: this law shall enter into force on 1 January 1999.
THEY 170/1998, Shub 21/1998, of 18 December 1998, 159/1998/1020 EV: this law shall enter into force on 1 January 1999.
Employee loan korkoetu up to 30 June 1999, prior to the entry into force of this law, to be determined by the Bank of Finland applied to the base rate.
THEY 252/1998, Staub 48/1998, of 18 December 1998, 180/1998/1072 EV: this law shall enter into force on 1 April 1999.
LA 120 and 121/1998 31/1998 30 December 1998, EK/1170: this law shall enter into force on 1 January 1999.
The law shall apply for the first time in the tax year 1999.
Section 24 of the Act, section 31:6, paragraph 71, and article 7 shall apply to 143, however, the tax year 1998.
Prior to 25 September 1998, the spirit of the law applicable to contracts of insurance made in the provisions of section 34 in the tax law for the year 1999 the current SAA linking the form prior to this.
THEY 129/1998, Staub 61/1998, 30 December 1998, 243/1998/1171 EV: this law shall enter into force on 1 January 1999.
THEY 129/1998, Staub 61/1998, EV-243/1998 on 5 March 1999/227: this law shall enter into force on 15 March 1999.
The law shall apply for the first time in the tax year 1999.
THEY 281/1998, Staub 69/1998, EV 279/1998 on 5 March 1999/229: this law shall enter into force on 15 March 1999. It shall apply for the first time in the tax year 1999.
If the proceeds of the taxable person shall be urheilemisesta placed before the entry into force of this law on the way they were the urheilijarahastoon, the de facto Fund account, or other training and, if the taxable person to pursue a career in sports-, these funds can be transferred under the conditions laid down in this law, the training fund or urheilijarahastoon. The resources transferred could not be taken into account in the calculation of the amount of income for the tax year in sports. For the rest, formerly occupied by the Portuguese in the tax year 2000 funds will be considered or for the payments as income for the year.
THEY 278/98, 68/98, Staub EV 268/1998 on October 29, 1999/980: this law shall enter into force on 1 November 1999.
The law shall apply for the first time in the tax year 1999.
THEY'RE 46/1999, Staub 7/1999, EV 35/1999 12.11.1999/1027: this law shall enter into force on 1 January 2000.
The law shall apply for the first time in the taxation year 2000.
THEY'RE 101/1999, Staub 15/1999, 12.11.1999/1028 EV 62/1999: this law shall enter into force on 15 November 1999, and it shall remain in force until 30 June 2000.
The law shall apply for the first time in the tax year 1999.
THEY'RE 101/1999, Staub 15/1999/62/1999, EV 12.11.1999 1029: this law shall enter into force on 1 January 2000.
THEY'RE 101/1999, Staub 15/1999, on 23 December 1999/62/1999 EV 12: this law shall enter into force on 1 January 2000.
The law shall apply from 1 June 2000 and for the period after kertyvään also the interest rate in the event that the interest is paid before 1 June 2000.
The subject of the right to deduct of the pension insurance premiums, the age limit of 60 years and 60% of the pension level shall apply to the 23 June 1999 after insurance tax since 1999. Other changes to reduce the pension insurance payments shall apply with effect from 1 January 2000, all types of insurance referred to in this Act. Not later than 23 June 1999 laying down the procedures for the entry into force of this law shall apply to the pension insurance, as introduced by the entry into force of the age of 58 years and 66% of the provisions relating to the law of the enimmäiseläketasoa existing in the form of prior to this. Pension insurance shall be deemed to be taken only when the insurance contract, the insurance has been paid.
THEY'RE 32/23/1999 1999, Staub, EV 111/1999, 23 December 1999/1220: this law shall enter into force on 1 January 2000.
The law shall apply for the first time in the taxation year 2000.
THEY'RE 39/25/1999, 1999, Staub EV on 23 December 1999/113/99 12: this law shall enter into force on 1 January 2000.
The law shall apply for the first time in the tax year 1997.
THEY'RE 39/25/1999, 1999, Staub EV on 23 December 1999/113/99 12: this law shall enter into force on 1 January 2000.
The law shall apply for the first time in the taxation year 2000.
THEY 158/1999, Staub 27/1999, EV 117/1999 of the start-up/1343: this law shall enter into force on 1 January 2000.
THEY'RE 71/1999, Staub, SuVM 1/26/1999 1999, EV 115/1999 of the start-up/1345: this law shall enter into force on 1 January 2000 and shall apply in the fiscal year 2000 for tax purposes.
THEY'RE 71/1999, Staub, SuVM 1/26/1999 1999, EV 115/1999, part 1/468: this law shall enter into force on 1 June 2000.
The law shall apply for the first time in the taxation year 2000.
THEY'RE 16/2000, Staub 7/2000, EV 58/2000 with effect/530: this law shall enter into force on 1 September 2000.
The law shall apply for the first time in the taxation year 2000. Before the entry into force of the law is, however, subject to the entry into force of the laws, paid reimbursement provisions in force.




24.11.2000/995: this law shall enter into force on 1 January 2001.
The law shall apply for the first time in the year 2001 for tax purposes. The law shall apply to the work, which was the date of entry into force of the law and beyond.
In the tax year 2001, 127 (a) the reduction referred to in article, however, is not more than 5 000 marks, and it shall be granted only in so far as paragraph 127 (b) to reduce some of the costs exceed $ 500.
THEY'RE 140/2000, Staub 26/2000, EV 144/2000 15.12.2000/1086: this law shall enter into force on 31 December 2000.
Article 69 of this law shall apply for the first time in the taxation year 2000 and article 71 for the first time in the taxation year 2001.
THEY'RE 83/2000, Staub 32/2000, 21.12.2000/185/2000 EV 1165: this law shall enter into force on 1 January 2001.
The law shall apply for the first time in the year 2001 for tax purposes.
THEY'RE 102/2000, Staub 38/2000, 21.12.2000 EV 203/2000/1166: this law shall enter into force on 1 January 2001.
THEY'RE 102/2000, Staub 38/2000 by EV 203/2000





No/196: this law shall enter into force on 1 September 2001. The law shall apply for the first time in the year 2001 for tax purposes.
THEY 184/2000, Shub 38/2000, 29 June 2001, 177/2000/576 EV: this law shall enter into force on 1 July 2001. This law shall apply for the first time in the year 2001 for tax purposes.
THEY'RE 47/2001, Staub 8/2001, 26 October 2001, the EV 76/2001/860: this law shall enter into force on 1 November 2001.
Section 105 (a) of the laws of the torque shall apply for the first time in the year 2001 for tax purposes.
THEY'RE 96/2001, Staub 15/2001 of 26 October 2001, 116/2001/896 EV: this law shall enter into force on 1 January 2002.
The law shall apply for the first time in 2002 for tax purposes.
THEY 91/2001, Staub 12/2001, 13 December 2001, the 101/2001/1241 EV: this law shall enter into force on 1 January 2002.
The law of article 105 (a) shall apply for the first time in 2002 for tax purposes.
THEY'RE 117/2001, Staub 29/2001, 13 December 2001, 172/2001/EV 12:42 this law shall enter into force on 1 January 2002.
THEY'RE 117/2001, Staub 29/2001 of 21 December 2001/172/2001, EV 1459: this law shall enter into force on 1 January 2002.
THEY'RE 130/2001, Staub 33/2001/183/2001 of 28 December 2001, EV 1515: this law shall enter into force on 1 January 2002.
THEY are 180/20/2001, 2001, TaVM EV 203/2001 intensification/1026: this law shall enter into force on 15 December 2002.
The law shall apply for the first time in 2002 for tax purposes.
THEY'RE 201/2002, Staub 22/2002, 20 December 2002 2002/168/EV 1167: this law shall enter into force on 1 January 2003.
THEY 256/2002, Staub 37/2002, 20 December 2002 2002/226/EV 1164: this law shall enter into force on 1 January 2003.
The law shall apply for the first time in the fiscal year 2003.
THEY 123/2002, Staub 36/2002, EV 223/2002 30.12.2002/1310: this law shall enter into force on 1 January 2003.
THEY 219/2002, TyVM 8/2002, EV 210/2002 30.12.2002/1360: this law shall enter into force on 1 January 2003.
The law, section 92 (4) shall apply for the first time in 2002 for tax purposes.
THEY 122/2002 THEY 255/35/2002 2002, Staub, EV 222/2002 30.12.2002/1361: this law shall enter into force on 1 January 2003.
THEY 122/2002 THEY 255/35/2002 2002, Staub, EV 222/2002 27.6.2003 606: this law shall enter into force on 1 July 2003.
The law shall apply for the first time in the financial year 2003 and for tax purposes.
THEY 10/2003, Staub 6/2003, EV 14/2003 on 5 December 2003/1004: this law shall enter into force on 1 January 2004.
The law shall apply for the first time in the fiscal year 2004 for tax purposes.
THEY'RE 50/2003 19/2003, Staub, EV 54/2003 15.12.2003/1065: this law shall enter into force on 1 January 2004.
The law shall apply for the first time in the tax year 2004.
THEY'RE 49/2003, Staub 24/2003, LA 138/2003, EV 64/2003 15.12.2003/1066: this law shall enter into force on 1 January 2004.
THEY'RE 49/2003, Staub 24/2003, LA 138/2003, 24 June 2004, 64/2003/561 EV: this law shall enter into force on 1 July 2004.
Article 47 of the law of 4 torque, torque and 69 article 74 section (1) subsection (2) shall apply for the first time in the year 2004 for tax purposes.
Article 54 of the law as well as article 112 shall apply for the first time in the year 2005, for tax purposes.
Article 112 of the law (a) shall apply from 1 January 2005, or back to back, paid or levied on benefits.
THEY'RE 57/2004, Staub 4/2004, EV 63/2004 noon/716: this law shall enter into force on the 15th day of August, 2004.
This law shall apply for the first time in the year 2005, for tax purposes. Dividends received by individuals and estates, however, is subject to tax at 57% and 43% of non-taxable in the tax for the year ending 31 December 2005.
THEY'RE 92/2004 12/2004, Staub, EV 117/2004 noon/728: this law shall enter into force on 1 January 2005.
The law shall apply for the first time in the year 2005, for tax purposes. Section 47 of the law shall apply to the disposal of shares and participations as of the entry into force of this law, if it was the increase in the share capital has been entered into the trade register on 31 December 2004 at the latest.
THEY'RE 96/2004, Staub 13/2004, (EC) No 118/2004 of 20.8.2004 EV/772: this law shall enter into force on 1 January 2005. The law will apply to the date of entry into force of the law, and then paid the insurance premiums on the basis of the pension insurance and pensions, as well as other paid services hereinafter referred to as the subject.
Not later than 5 May 2004 of voluntary individual pension insurance contributions are deducted in the tax year 2005 earned income at the date of entry into force of this law, in accordance with the provisions in force. If the reduction at the time of entry into force of this law, to report the existence of the section 96 of the income tax Act, of the fulfilment of the conditions referred to in paragraph 2 or 3, a taxable person may deduct no more than the amount which he would have been able to reduce the tax year 2004. The insurance shall be deemed to be taken, when the insurance amounts payable under the contract has been paid.
The deductibility condition of 62 years on 6 May 2004, to the insurance on or after tax as from the beginning of 2004. Not later than 5 May 2004 at the time of entry into force of this law shall apply to the insurance in force, the age limit in accordance with the provisions of the tax years 2005-2009. The insurance shall be deemed to be taken, when the insurance amounts payable under the contract has been paid.
A taxable person may deduct the tax year 2005, referred to in subsection 2 and 6 May 2004 or thereafter, of a voluntary individual pension insurance payments up to a total of 8 500 euros. In this case, to give priority to reducing the first insurance payments.
By way of derogation from article 34 (a) of this law provides that, not later than 5 May 2004 of the 34 (a) referred to in article on the basis of voluntary individual pension insurance to pay the pension and other insurance is taxable earned income to the extent that the performance of the pension or other insurance will be paid before the entry into force of the law, or in the tax year 2005 of the contribution income from the savings in the payments and the proceeds of the insurance period accumulated.
The insurance company is at the request of the tax authority shall be presented not later than 5 May 2004, the voluntary pension insurance policy of the individual information of the number of insurance savings, saving, accumulation, and the taxation of savings in the paid pensions, as well as other relevant information.
If the taxable person has taken a unique voluntary pension insurance at the latest on 5 May 2004, and the insurance premiums have been paid in the years after 2005 and 5 torque can be applied as a result of the information referred to in paragraph 6, is not reliably known, on the basis of the Declaration, on the basis of a report received from the pension paid is divided by assessing income and capital income.
In the collective supplementary pension plan is governed by this law in force at the time of entry into force of the tax year 2005, if the taxpayer is not an employer under the collective supplementary pension scheme organised by 5 May 2004.
This law is the application of the first subparagraph of article 68 shall be subject to the first subparagraph of article 54 (d) of 6 May 2004, in accordance with or after the insurance to be taken. Not later than 5 May 2004 at the time of entry into force of this law shall apply to the insurance in accordance with the provisions of which have been of the age limit.
The law of registered pension and farmers ' social insurance act for pension insurance premiums referred to in the viability of the pension paid to the reduction of taxation on the basis of this law shall apply to compulsory pension insurance premiums, and on that basis.
Before 1 January 2005, of a voluntary individual pension insurance premiums are deductible notwithstanding that insurance can be an insurance contract on the basis of the insured person's spouse, according to the takaisinostaa also unemployment. In this case, does not apply to the section 34 (a) of the workers ' Statute provides for it. The insurance shall be deemed to be taken, when the insurance amounts payable under the contract has been paid. (21.12.2004/1233)
THEY'RE 80/2004, Staub 9/2004, EV 110/2004 21.12.2004 1233: this law shall enter into force on 1 January 2005.
The law shall apply for the first time in the year 2005, for tax purposes.
THEY are 245/2004, Staub 36/2004/220/2004, EV made 1273: this law shall enter into force on 1 January 2005.
The law shall apply for the first time in the year 2005, for tax purposes.
THEY 146/2004, Staub 38/2004, EV 240/2004 30.12.2004/1275: this law shall enter into force on 1 January 2005.

The law shall apply for the first time in the year 2005, for tax purposes.
THEY 257/2004, Staub 40/2004, 1288/2004, made 246/EV: this law shall enter into force on 1 January 2005.
THEY'RE 206/2004 26/2004, HaVM EV 245/2004 January 28/40: this law shall enter into force on 1 May 2005, and shall apply for the first time in the year 2005, for tax purposes.
THEY 183/2004, Shub 27/2004, EV 161/2004 on 20 May 2005/334: this law shall enter into force on 1 June 2005.
The law shall apply for the first time in the tax year 2004.
THEY'RE 23/2005, Staub 6/2005 of 10 June 2005, EV 40/2005/409: this law shall enter into force on 1 August 2005.
The law shall apply for the first time in the year 2005, for tax purposes.
The law 127 (d) referred to in section identified the student loan student loans shall be taken into account in calculating on 1 August 2005 and after that I started during the brought in student loans.
THEY'RE 11/2005 SiVM 5/2005, 15 July 2005, 57/2005/528 EV: this law shall enter into force on 20 July 2005.
THEY 275/2004, LA 58/2005, HaVM 10/2005, 15 July 2005, 83/2005/558 EV: this law shall enter into force on 1 August 2005.
The law shall apply for the first time in the tax year 2006.
THEY'RE 17/2005, MmVM 3/2005, 15 July 2005, 93/2005/564 EV: this law shall enter into force on the 15th day of August 2005.
The law shall apply for the first time in the tax year 2006.
THEY'RE 64/2005, Staub 17/2005, EV 88/2005 23 September 2005/770: this law shall enter into force on 1 October 2006.
THEY LaVM 263/2004, (EC) No 10/2005 on the PeVL 20/2005 of 4 November 2005, EV 98/2005/858: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY'RE 104/2005, Staub 20/2005, EV 122/2005 9/970: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY 172/2005 30/2005, Staub, EV 158/2005 of 22 December 2005/1088: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006, the payments, which is completed after the entry into force of the law.
LA 164/2003/2005, 26, Staub EK 25/2005 of 22 December 2005/11: this law shall enter into force on 1 January 2006.
This law shall apply for the first time for the year 2006 provided for tax purposes.
THEY'RE 68/2005, 129/2005, THEY are Shub 22/2005, (EC) No 139/2005 of 22 December 2005 EV/11: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY'RE 117/2005, Staub 34/2005, EV 174/2005 of 22 December 2005/1136: this law shall enter into force on 1 January 2006.
THEY are 195/2005, Staub 41/2005, EV 192/2005, Council Directive 2005/19/EC (32005L0019); OJ No l L 58, 4.3.2005, p. 19.




on 22 December 2005/11: this law shall enter into force on 1 January 2006.
The law under section 123 and 136 of the amendment shall apply for the first time in fiscal year 2006 provided for tax purposes. In other respects, the applicable law for the first time for the year 2007 provided for tax purposes.
THEY 144/2005, Staub 44/2005/218/2005 of 22 December 2005, EV 1155: this law shall enter into force on 1 January 2006.
The law shall apply for the first time in the tax year 2006.
THEY'RE 212/2005, Staub 43/2005, EV 215/2005 brought on 29 December 2005/12: this law shall enter into force on 1 January 2006.
This law shall apply for the first time in the year 2005, for tax purposes. This law shall also apply to proceedings commenced before the entry into force of this law. If working with a special työntekemispaikalla is started before the entry into force of this law, the taxpayer for tax purposes at the time of entry into force of this law shall apply to his demand that the provisions in force, if they lead to a more favourable outcome for the taxpayer than the application of the law.
THEY DID 211/2005, Staub 46/2005, 8 December 2006, 220/2005/EV 1097: this law shall enter into force on 1 January 2007.
THEY'RE 93/2006, the PeVM 8/2006 of 22 December 2006 onwards, EV 113/2006/1211: this law shall enter into force on 1 January 2007.
THEY 266/2006, Staub 39/2006 of 22 December 2006, 228/2006/EV 12: this law shall enter into force on 1 January 2007.
The law shall apply for the first time in the tax year 2007. The law 127 (a) in the section, however, shall apply for the first time as early in the taxation for the year 2006.
THEY 144/2006, Staub, 37/2006 of 22 December 2006, 209/2006/EV 12: this law shall enter into force on 1 January 2007.
The law shall apply for the first time on 1 January 2007, or after any wage income.
THEY 158/2006, Staub 31/2006/179/2006 of 29 December 2006, EV 1425: this law shall enter into force on 1 January 2007.
The law shall apply for the first time in the tax year 2007. The law shall apply to the distribution, which has taken place on 1 January 2007 or thereafter. The Operations Division, which is registered in the commercial register before 1 January 2007, the date of entry into force of this law shall apply to the existing income tax act under section 123.
THEY 247/2006, Staub 42/2006, EV 250/2006, Council Directive 2005/19/EC (32005L0019); OJ No l L 58, 4.3.2005, p. 19 of 9 February 2007/162: this law shall enter into force at the time of the Council of State decreed.
The law shall apply for the first time in the fiscal year for tax purposes, during which the law comes into force.
THEY 271/2006, Staub 44/2006, EV 274/2006 as at 30 March 2007/337: this law shall enter into force on 1 July 2007.
THEY 254/2006, TyVM 15/2006, EV 286/2006 13 April 2007/452: this law shall enter into force on 1 September 2007.
THEY/17/2006, EV, TyVM 308/2006 11 May 2007, the date of entry into force of this law/545: provides for the State by means of a Council regulation.

This law is repealed from 1 January 2012, in accordance with the L, 1520/2011.

THEY 177/2006 MmVM 18/2006 on 2 November 2007, EV 280/2006/955: this law shall enter into force on 9 November 2007.
THEY'RE 59/2007 9/2007, Staub, EV 40/2007 of 7 December 2007/11: this law shall enter into force on 1 January 2008.
The law shall apply for the first time in the year 2008 provided for tax purposes. Provided for in article 105 of this law study of the full amount of the deductible proportion in 2008 is EUR 2 300, up to a maximum of the amount of money the student.
THEY'RE 57/2007, Staub 15/2007, EV 84/2007 of 11 April 2008/202: this law shall enter into force on 16 April 2008, and it shall remain in force until 31 March 2009.
The law shall apply for the first time in the year 2008 provided for tax purposes.
THEY'RE 8/4/2008, Staub, 2008 2008-18 July 2008, 23, EV/530: this law shall enter into force on 1 October 2008.
THEY'RE 13/2008 TaVM 7/2008, 19 December 2008/946 EV 51/2008: this law shall enter into force on 1 January 2009. Section 98 (a) of the law shall remain in force until 31 December 2012. (29.12.2011/1517)
The law shall apply for the first time in the tax year 2009. Article 98 (a) of the law shall be applied, however, only for the years 2009-2012 provided for tax purposes. (29.12.2011/1517)
THEY'RE 112/2008, Staub 22/2008 2008-30 December 2008/157, EV 1078: this law shall enter into force on 1 January 2009.
The law shall apply for the first time in the tax year 2009.
THEY'RE 176/2008, Staub 23/2008, EV 171/2008 30 December 2008/1085: this law shall enter into force on 1 January 2009.
The law temporarily added 43 of a section shall remain in force until 31 December 2009. The law temporarily added article 43 (b) and article 43 (c), shall be valid until 31 December 2011, as well as section 43 (b) (2) and (3) until 31 December 2013.
Article 55 of the law of 2 and 3 shall apply for the first time in the year 2008 provided for tax purposes. Before 1 January 2008, on the basis of the reductions made in the forest forest supplied real estate does not take into account the law in accordance with article 55 (2) of the maximum level.
THEY'RE 206/2008, Staub, 32/2008 EV 205/2008 of 24 April 2009/275: this law shall enter into force on 1 may, 2009.
THEY'RE 13/2009, the PeVM 2/2009 15 May 2009/30/2009, EV 3: this law shall enter into force on 22 May 2009.
The law shall apply for the first time in the year 2008 provided for tax purposes.

Ekokem Oy Ab at the beginning of the fiscal year 2008, the law on the taxation of income from business activities referred to in article 24 of the long term expenditure, as well as in Chapter 3 of part III of the acquisition cost of the fixed asset for tax purposes without removing the quantity in this field as the value of the property for tax purposes and shall be deemed as at 31 December 2007 in accordance with the financial statements for the year ended on the book value of the assets.
THEY'RE 220/2008, Staub 5/2009 2009-may 29, 44, EV/353: this law shall enter into force on 4 June 2009 at the latest and shall remain in force until 31 December 2011.
The law will apply to fiscal years 2009-2011.
THEY'RE 53/2009, Staub 6/2009 2009-29 May 2009, EV 56/366: This Act shall enter into force on 1 January 2010.
This law shall apply for the first time for the year 2010 provided for tax purposes.
THEY LaVM 233/2008, 3/2009, 26 June 2009/469/2009 EV 37: this law shall enter into force on 1 July 2009.
The law shall apply to the dividend, which is raised up to 1 January 2010 or after.
THEY'RE 47/2009, Staub 8/2009/81/2009 of 22 December 2009, EV 12: this law shall enter into force on 1 January 2010.
Aid granted prior to the entry into force of this law the unemployment Act (1290/2002) pursuant to the education allowance, and the law on the public employment service (1295/2002), aid to education and support services in accordance with the provisions of this law, the provisions in force at the time of entry into force.
THEY 178/2009 on the PeVL 27/2009, 2009, TyVM StVL 20 11/2009/224/2009 of 22 December 2009, EV 1248: this law shall enter into force at the time of the Council of State decreed. Section 8 of article 48 of the law shall remain in force until 31 December 2010.
THEY 118/2009, Staub 34/2009, EV 188/2009 on 22 December 2009/12: this law shall enter into force on 1 January 2010.
The law shall apply for the first time in the year 2010, for tax purposes, however, a way that article 67 and article 96 applies already in the tax year 2009.
THEY 133/2009, Staub 39/2009, 22 December 2009/208/2009 EV 1321: this law shall enter into force on 1 January 2010.
Before the entry into force of the law can be taken in the implementation of the law.
THEY'RE 208/2009, Kouba 23/09, 22 December 2009/203/2009 EV 1365: this law shall enter into force on 1 January 2010.
Article 124 of the law (a) shall be valid until 31 December 2011.
THEY are 245/2009, Staub 44/2009 2009-December 29, 251, EV/1736: this law shall enter into force on 1 January 2010.
The law shall apply for the first time in the tax year 2010.
THEY 244/2009, Staub 43/2009, EV 252/2009/December 29, 1741: this law shall enter into force on 1 January 2010.
On the date of entry into force of the law, and the law shall apply to the following pension insurance payments and pensions, as well as to the other on the basis of the performance of the pension insurance paid for the subject below. Death insurance shall apply to insurance policies, relating to 18 September 2009 and since then has been deposited in the pension insurance. The insurance shall be deemed to be taken, when the insurance amounts payable under the contract has been paid.
In the case of pension insurance premiums deductible under section 54 (d) as provided for in paragraph 1 of 18 September 2009 and beyond to the insurance tax, starting in 2009.
By way of derogation from article 34 (a), of the natural person to take a voluntary individual pension insurance-based pension and other insurance on the basis of the performance of the redemption amount as well as the pitkäaikaissäästämissopimukseen referred to in article 54 (d) is based on taxable earned income in so far as they are accrued income on the basis of the reduced payments and accrued revenue.
Not later than 17 September 2009 at the time of entry into force of this law shall apply to the insurance in force, the age limit in accordance with the provisions of the tax for the period 2010-2016. The reduction in payments for the rest of this law shall apply to the capacity at the time of entry into force, the provisions in force.
Not later than 17 September 2009 on the basis of the price of the insurance, a pension and the rest of the performance shall apply article 34 (b) instead of at the date of entry into force of this law, section 34 (a) in force 4.
This article 68 of the law shall apply to the 18 September 2009 and then included in the insurance. Not later than 17 September 2009 by an employer to an employee at the time of entry into force of this law shall apply to the insurance in force.
THEY 158/2009, Staub 40/2009, EV 222/2009 June 11th 2010/504: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010 30.12.2010/1410: this law shall enter into force on 1 January 2011.
The law shall apply for the first time in the tax year 2011. (1) section 50 of the Act applies, however, for the first time in the fiscal year 2010 from losses.
THEY 122/2010 THEY 258/2010, Staub 47/2010, EV 240/2010 30.12.2010/1415: this law shall enter into force on 1 January 2011.
THEY 122/2010 THEY 258/2010, Staub 47/2010, EV 240/2010 17 June 2011/772: this law shall enter into force on 1 August 2011.
THEY'RE 174/2010 15/2010, EV, TyVM 303/2010 29.12.2011/1515: this law shall enter into force on 1 January 2012.
The applicable law for the first time for the year 2012 provided for tax purposes.
Article 124 of the law (a) and 124 (c), shall be valid until 31 December 2012 and will be applied in the year 2012.
Section 58 of the laws of the (b) and 124 (b), shall be valid until 31 December 2013. 58 (b) of the law shall apply to fiscal years 2012 and 2013 for tax purposes and the law article 124 (b) shall apply to the fiscal year 2013 for tax purposes.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 EV 104/2011 29.12.2011/1517: this law shall enter into force on 1 January 2012.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 EV 104/2011 29.12.2011/1520: this law shall enter into force on 1 January 2012.
THEY'RE 50/2011 2011, Staub, THEY 130 23/2011 2011, 8.30 am, EV 104/219: this law shall enter into force on the 15th day of may, 2012.
The applicable law for the first time for the year 2012 provided for tax purposes.
THEY are 148/2011, Staub 7/2012, EV 27/2012 29.06.2012/383: this law shall enter into force on 29 June 2012.
THEY'RE 58/17/2012, 2012, Staub EV 68/2012 31 August 2012/489: this law shall enter into force on 1 January 2013.
Article 124 of the law (b) shall remain in force until 31 December 2013 and it is applied in the year 2013.
THEY 28/14/2012, 2012, Staub EV 66/2012 14.12.2012/774: this law shall enter into force on 1 January 2013.
THEY'RE 32/11/2012, 2012, TaVM EV 117/2012 14.12.2012/785: this law shall enter into force on 1 January 2013.
The law shall apply for the first time in the year 2013. Article 127 of the law (b) shall, however, apply to the work, which is made in 2007 or after.
THEY'RE 87/23/2012, 2012, Staub EV 111/2012 14.12.2012/787: this law shall enter into force on 1 January 2014.
THEY'RE 88/28/2012, 2012, Staub EV 127/2012 14.12.2012/788: this law shall enter into force on 1 January of 2013 and it is valid until 31 December 2013.
THEY'RE 88/28/2012, 2012, Staub EV 127/2012 14.12.2012/792: this law shall enter into force on 1 January 2013.
Before the entry into force of the law has been deposited in the voluntary individual pension insurance and before the entry into force of the Protocol annexed to the law at the time of entry into force of the laws of the pitkäaikaissäästämissopimukseen shall apply to the provisions in force. The insurance shall be deemed to have been made by the EU and the pitkäaikaissäästämissopimus, when the insurance policy payments or pitkäaikaissäästämissopimuksen has been paid.
In the collective supplementary pension at the date of entry into force of this law shall apply to the organisation of the force, if the taxable person has been organised by the collective of the employer within the supplementary pension arrangement upon the entry into force of the law.
THEY'RE the 90/25/2012, 2012, Staub EV 21.12.2012 read a 120/2012/878: this law shall enter into force on 1 January 2013.
When applying for a change before the entry into force of this law shall apply to the tax authorities on the date of entry into force of this law, the provisions in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012 28.12.2012/929: this law shall enter into force on 1 January 2013.
THEY TaVL 41/133/2012, 2012, 2012, TyVM PeVL 32/7/2012, EV 163/2012 28.12.2012/990: this law shall enter into force on 1 January 2013.
Article 124 of the law (a) shall remain in force until 31 December 2015.
THEY'RE 176/2012, Staub 36/2012, EV 169/2012 9.8.2013/575: this law shall enter into force on 12 August 2013. However, the law will be applied with effect from 1 July 2013.
THEY 65/2013, Staub 11/2013, EV 92/13 30.12.2013/1235: this law shall enter into force on 1 January 2014.

THEY 152/2013, TyVM 11/28/2013 2013, HaVL, EV 30.12.2013/210/13 12: this law shall enter into force on 1 January 2014.
The law shall apply for the first time in the year 2014. If the decision amending the Community fiscal year was on 21 March in 2013 or after the end of the tax year in the community in 2013 or so, that the tax year ending in the year 2014 is started after the 21 days of March in the year 2013, the community's income tax rate is the tax in the tax year 2014, however, 24.5%.
The law shall apply from 1 January 2014, or after any varojenjakoon free equity fund. To the extent that the distribution of capital investment, which includes is made before the entry into force of the law, section 33 (b) of the Competition Act, as well as 45 46 (a) and 6 (a) of article shall, however, for the first time in varojenjakoon, which is derived from 1 January 2016.
THEY are 185/2013, Staub 32/2013, EV 30.12.2013/221/13 12: this law shall enter into force on 1 January 2014. Section 14 of the Act, paragraph 92, and 127 (d) of section 1 and 2, however, enter into force on 1 August 2014 and section 58 of the 1 and 2 on 1 January 2015.
Article 48 (a) of the law shall remain in force until 31 December 2014.
The law shall apply for the first time in the year 2014, for tax purposes, however, in such a way that the section 92 16 shall apply for taxation of the year 2013 contained in article 48 (a) and shall apply to the years 2013 and 2014 verotuksissa be delivered.
THEY'RE 105/2013, THEY'RE 181/2013, Staub 22/13, EV 30.12.2013/148/13 1254: this law shall enter into force on 1 January 2014.
THEY are 195/2013, Staub 33/13, EV 12.12.2014/222/2013 1086: this law shall enter into force on 1 January 2015.
Section 126 (a) (b) and 58 of the laws are in force until 31 December 2017.
The law shall apply for the first time in the year 2015, for tax purposes, however, a way that article 58 shall apply for the first time in the year 2018, for tax purposes. 58 (b) of the law shall apply to the years 2015-2017 verotuksissa be delivered.
THEY 122/2014, Staub 25/2014, EV 12.12.2014/179/2014 1090: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
THEY'RE 220/2014, Staub 31/2014, EV 193/2014 30.12.2014/1399: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
THEY'RE 130/2014, Staub 32/2014, EV 209/2014 30.12.2014/1404: this law shall enter into force on 1 January 2015.
The applicable law for the first time for the year 2015 provided for tax purposes.
At the time of entry into force of the law on the Government guarantee fund for the transfer of the funds at the time of entry into force of this law shall apply to the provisions in force.
THEY'RE 176/2014, Staub 33/2014, EV 217/2014 30.12.2014/1408: this law shall enter into force on 1 January 2015.
THEY are 180/2014, Staub 36/2014, EV 20.3.2015/221/2014 299: this law shall enter into force on the 1 January 2016. The law shall apply for the first time in the year 2016.
THEY 321/2014, Shub 40/2014, EV 270/2014 22.5.2015/654: this law shall enter into force on the 1 January 2016.
The law shall apply for the first time in fiscal year 2016, for tax purposes.
THEY 302/2014, Staub 41/2014, EV 285/2014