Finland Supreme Administrative Court Clarifies VAT Treatment for Services Provided by Group Companies

The Finnish Supreme Administrative Court April 8 posted online Decision No. KHO:2024:53, clarifying the VAT treatment for services provided by group companies. The taxpayer, a company, provided financial services to certain group companies, while other companies offered VAT-exempt social and health care services. The taxpayer sought to register a tax liability group. The tax agency denied the request to form a tax liability group due to requirements for qualifying as a trader primarily selling financial services. The Supreme Administrative Court clarified that: 1) the taxpayer wasn’t qualified as a trader primarily selling financial services; and 2) the taxpayer and its ...