Finland Tax Agency Issues Decision Setting Tax-Exempt Employee Travel Allowances for 2023

The Finnish Tax Administration Nov. 16 issued Decision No. VH/5811/00.01.00/2022, setting tax-exempt employee travel allowances for 2023. The decision includes: 1) conditions for business travel to qualify as tax-free in 2023; 2) the maximum daily allowances for business trips by duration; 3) a base rate of 0.53 euros (US$0.55) per kilometer for cars, and per-kilometer rates for other vehicles; 4) daily meal allowances for foreign travel by country, and the maximum per-meal rate of 12 euros (US$12) for domestic travel; 5) the maximum overnight travel rate of 15 euros (US$15); 6) the per diem maximum of 48 euros (US$49); and ...