Finland Tax Agency Updates Guidance on Taxation of Travel Expense Reimbursements

The Finnish Tax Administration March 10 posted online Guidance No. VH/630/00.01.00/2026, updating guidance on employer reimbursement for travel expenses incurred by employees. Updated topics include: 1) clarification on the restriction against tax-free reimbursement of business travel expenses for weekend and leisure trip expenses made during the work assignment, but not when there is an interruption of the work assignment; 2) the possibility for shareholders of a limited liability company (LLC), and a partnership’s partners, to work without drawing a salary and receive tax-exempt travel expense reimbursements; 3) the calculation of the 15 kilometer distance for the daily allowance exemption based ...