Finland Tax Agency Updates Guidance on Deductions for Work-Related Travel Expenses

The Finnish Tax Administration Dec. 15 issued Guidance No. VH/6887/00.01.00/2025, updating the guidance on employee travel expense deductions. Topics covered include: 1) instructions on the travel expense deduction when a taxpayer uses a light electric vehicle or mobility device that assists in or replaces walking; 2) clarification that mobility devices, such as balance scooters and electric kickboards, are treated as bicycles eligible for a 100 euros (US$117) deduction in 2025, subject to conditions; and 3) an example of the increased living expense deduction, clarifying when employees using their homes for work can deduct meal expenses. The guidance is valid from ...