Payroll & Labour·Kela·3 weeks ago
Employers must report only the part of the holiday pay or holiday compensation that accrued by law from the family leave. Kela calculates the reimbursement and applies its cap.
Tax·Vero·3 weeks 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·Vero·3 weeks 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.
Tax·Vero·3 weeks 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·Vero·3 weeks 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.
Tax·Vero·3 weeks 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.
Payroll & Labour·Finlex·3 weeks ago
The Labour Court upheld level-2 grading from 1 May 2020 for four social workers whose duties had remained unchanged; it left monetary claims and costs for later determination.
Tax·Vero·4 weeks 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.
Audit·Suomen Tilintarkastajat ry·4 weeks ago
HE 126/2026 would ease private-company capital procedures and revise negative-equity notices, special inspections and auditor liability periods. The measures remain proposals.
Accounting & Reporting·Suomen Tilintarkastajat ry·4 weeks ago
PRH’s digital-filing requirements distinguish parent-company figures from ESEF-tagged consolidated figures. Application depends on when the financial year starts and the company enters scope.
Tax·Vero·4 weeks 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.
Legal & Corporate·Patentti- ja rekisterihallitus·4 weeks ago
Annual verification still starts in 2027 under PRH guidance. The €300 penalty, or €600 for public limited and European companies, concerns failure to verify after a reminder.
Legal & Corporate·Patentti- ja rekisterihallitus·4 weeks ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a full demerger must still be filed within two months of approval.
Legal & Corporate·Patentti- ja rekisterihallitus·4 weeks ago
PRH directs filers to put contact details on a separate personal-data form. The final accounts of a company dissolved in a merger must still be filed within two months of approval.
Tax·Vero·1 month 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.
Tax·Finlex·1 month ago
Finland’s Supreme Court substituted aggravated tax fraud for smuggling over 135,800 cigarettes; the four-month suspended sentence remained unchanged.
Legal & Corporate·Patentti- ja rekisterihallitus·1 month ago
The form lists a €40 translation extract and a €15 Trade Register extract, with surcharges if the product is scanned or posted; immediate electronic extracts remain free in Virre.
Tax·Vero·1 month 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.
Tax·Vero·1 month 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.