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Mikkelin LO 23.5.1986 450 AI generated

Shareholder travel expenses deductible only from company income, not personal income when no employment exists.

Case Number Mikkelin LO 23.5.1986 450
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's request to deduct travel expenses between a shareholder's residence and workplace from their personal income. The lower court ruled that expenses are deductible only from the company's income when the shareholder has no employment relationship with the company. Consequently, the court upheld the decision that such expenses cannot reduce the shareholder's personal taxable income.

Legislator headnote

AI generated

MaatVL 4 §; Expenses incurred by a shareholder between their residence and workplace are deductible only from the company's income, not from the shareholder's personal income, if the shareholder does not have an employment relationship with the company.

Keywords

AI generated
shareholder expenses travel cost deduction company income personal income tax employment relationship tax loss offset administrative court ruling

Cited Legislation

AI generated
MaatVL 4 §
AI generated
kho-precedent_2017_69
Shareholder's travel expenses deductible from income tax despite receiving only capital gains from the partnership.
admin_1988_uusimaa-county__1700
Court allows deduction of mortgage interest on vacation home when loss is allocated to individual members of a joint ownership community.
admin_1988_hame-county__966
Student travel costs for exchange program dismissed as non-deductible under Finnish Income Tax Act.
kho-precedent_2008_69
Court rules travel costs between home and farm must be deducted from capital income, not salary income.
admin_1993_lapland-county__151
Administrative court allows tax deduction for work travel costs even without employer-provided lodging.

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Full text

Oikeuskysymyksenä asiassa oli, voidaanko yhtymän osakkaan

asunnon ja työpaikan väliset matkakulut vähentää osakkaan

henkilökohtaisesta tulosta, kun osakas ei saa palkkatuloa

yhtymästä. Verovuotta seuraavana vuonna verovelvollisella

oli palkkatuloa yhtymästä, minkä vuoksi hän vaati tappion

vahvistamista kunnallisverotuksessa ja valtionverotuksessa

tulolähteen tappion vähentämistä muista tuloistaan.

Lääninoikeus katsoi, että yhtymän osakkaan, joka ei ole työsuhteessa

yhtymään, matkakulut voidaan vähentää vain yhtymän

tulosta, mutta ei sen osakkaan henkilökohtaisesta tulosta.

MaatVL 4 §