Finland Tax Agency Updates Guidance on Individual, Corporate Income Taxation of Crypto-Asset Transactions

The Finnish Tax Administration Dec. 23 issued Guidance No. VH/3057/00.01.00/2025, updated information on the individual and corporate income taxation of crypto-asset transactions. Topics covered include: 1) revisions to reflect the Markets in Crypto-Assets (MiCA) Regulation 2023/1114/EU, and new material on topics such as payment cards linked to crypto-asset user accounts, and the margin trading and locking of crypto-assets; 2) the calculation by individuals of crypto-asset mining income daily instead of monthly, using the average exchange rate for the accrual period; 3) the taxation of income from the non-competitive use of internet games that have their own in-game currencies, such as ...