Finland Tax Agency Updates Guidance on Taxation of Fringe Benefits Received From Employers

The Finnish Tax Administration Dec. 9 posted Guidance No. VH/6801/00.01.00/2025, updating the guidance on the taxation of fringe benefits received from employers. Topics covered include: 1) that for fringe benefits, employees only receive the right to use the assets, which ceases, at the latest, upon termination of the employment relationship; 2) that the provisions on the taxation of fringe benefits may apply even if employees aren’t paid salaries, and that salaries may therefore be paid solely as fringe benefits; 3) that the value of the housing benefit in kind consists of a fixed basic value and a value calculated per ...