Finland Supreme Administrative Court Clarifies Applicable Property Tax Rate for Jointly Owned Parking Garages

The Finnish Supreme Administrative Court Feb. 17 posted online Decision No. KHO:2026:10, clarifying the applicable property tax rate for jointly owned parking garages. The taxpayer, a Finnish housing company, jointly owned a plot with a parking garage serving several housing companies. The dispute concerned whether the garage was subject to the general property tax rate or the lower rate for permanent residential buildings. Tax authorities and the Helsinki Administrative Court applied the general rate, citing the garage’s separate location and partial access by nonresidents. On appeal, the Supreme Administrative Court annulled those decisions, finding that: 1) zoning, easement, and possession ...