Finland Tax Agency Posts Preliminary Ruling Clarifying Taxation of Compensation for Courier Work

The Finnish Tax Administration Sept. 9 posted online Central Tax Board Preliminary Decision No. KVL:2025/37, clarifying the individual income tax treatment, as employment income, of compensation for courier work. The taxpayer received a flat fee per assignment as a courier for a technology company, which operated a digital platform for its partners to offer products for consumers to pick up or have delivered. The Central Tax Board clarified that: 1) based on the relevant factors taken as a whole, the compensation was salary under an employment relationship rather than business income; 2) factors in favor of an employment relationship included ...