Expenses & Benefits-in-Kind Tax Treatment·Finlex·1 month ago
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
Inheritance, Wealth & Gift Tax·Vero·1 month ago
Online sessions 24 November–19 January cover the new estate operating model, Suomi.fi mandates, the shareholder register and digital perukirja filing; register for the first by 18 November.
VAT / GST / Indirect Tax·Vero·1 month ago
Vero’s agricultural record template replaces the 14% labels with 13.5%. Keep reduced-rate entries separate from 25.5% sales, exempt income and other purchase rates.
Excise & Environmental Taxes·Vero·1 month ago
The decision takes effect on 10 September 2026 and applies to fuel released for consumption in the first half of 2026. The standard refunds are 67.04, 47.49 and 26.48 cents per litre and 31.34 cents per kilogram.
Tax Incentives, Credits & Reliefs·Vero·1 month ago
Public-benefit organisations must also report property use for public or public-benefit purposes, with prompts covering tenants, private use and long-term leases.
Tax Filing, Registration & Penalties·Vero·1 month ago·2 documents
The upgrade brings a 07:00–09:00 outage for Ilmoitin.fi and ApitamoPKI, plus next-year prepayment data transfers; submitted files can no longer be opened from the production archive.
Tax Filing, Registration & Penalties·Vero·1 month ago·2 documents
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Expenses & Benefits-in-Kind Tax Treatment·Vero·1 month ago
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
Personal & Owner Taxation·Vero·2 months ago
€1,000 of commuting costs yields a €100 deduction in the corrected examples. The separate €750 automatic deduction for earning salary income still applies.
Tax Filing, Registration & Penalties·Vero·2 months ago
Missing-US-TIN guidance expressly covers controlling persons as well as account holders; institutions must check awareness and agreement before sending another tax identifier.
Personal & Owner Taxation·Vero·2 months ago
Vero clarifies when married couples fall outside the spouse rules; separations involving cohabitants or spouses in business can also require a separate notification.
Tax Filing, Registration & Penalties·Vero·2 months ago
Vero specifies the attachment route for new or changed refund accounts. Direct account-number entry still requires an estate Business ID and Suomi.fi authorization.
Personal & Owner Taxation·Vero·2 months ago·2 documents
Vero clarifies family status for work-apartment and special-sector weekend-trip deductions. Living with a qualifying minor child can preserve eligibility; the other conditions still apply.
Stock Options & Equity Compensation — Tax Treatment·Vero·2 months ago·2 documents
Timing determines access to the special rate. The guidance also explains how recipients seek assessment when source tax was not collected and how overseas service affects health-insurance charges.
Excise & Environmental Taxes·Vero·2 months ago·2 documents
Excise inventory differences may be netted only for tax-equivalent products within one period and warehouse or vessel. Any remaining shortage remains taxable.
Tax Filing, Registration & Penalties·Vero·2 months ago
Vero says the new CRS/DAC2 schema will also cover corrections for earlier years. The option to submit a replacement annual return ends for both CRS/DAC2 and FATCA.
Excise & Environmental Taxes·Finlex·2 months ago
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Capital Gains Tax·Vero·2 months ago·2 documents
Vero’s new examples distinguish the buyer’s costs from investor costs, financing fees from acquisition costs, and deductible sale fees from tax-exempt proceeds.
International Tax / Double Tax Treaties·Vero·2 months ago·2 documents
Vero clarifies Finnish-source income for non-resident individuals, distinguishing work-based dividends from ordinary and disguised dividends and addressing non-business work compensation.