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Kymen LO 9.4.1992 384 AI generated

Spousal travel expenses paid by employer deemed gift, not taxable income, under Finnish tax law.

Case Number Kymen LO 9.4.1992 384
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Administrative Court allowed the tax authority's decision to include the spouse's travel expenses in the taxpayer's taxable income. The court found that since neither the taxpayer nor their spouse was employed by the company that paid for the trip to London, the expense constituted a gift rather than a business-related travel cost. Consequently, the value of the spouse's portion was added to the taxpayer's income, while the taxpayer's own portion was excluded as a legitimate business expense.

Legislator headnote

AI generated

TVL 22 § 1 mom 1 kohta; When travel expenses are paid by an employer to a taxpayer and their spouse without a corresponding employment relationship with the payer, the spouse's share constitutes a taxable gift.

Keywords

AI generated
spousal travel expenses taxable gift employer paid travel Finnish tax law business expense exclusion

Cited Legislation

AI generated
TVL 22 § 1 mom 1 kohta
AI generated
admin_1981_turku-and-pori-county__24
Travel expenses deemed taxable income; reimbursement amount confirmed as actual costs incurred by the payer.
admin_1987_northern-karelia-county__668
Gift of travel expenses paid in kind is not taxable income under Finnish tax law.
admin_1985_uusimaa-county__2082
Tax court dismissed appeal against partial classification of business trip as leisure and study travel.
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.
admin_1992_kuopio-county__285
Administrative court allows commuting costs deduction for professional practitioner using personal car.

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Full text

Verovelvollisen työnantajaan asiakassuhteessa ollut yhtiö

kustansi verovelvollisen ja hänen puolisonsa matkan Lontooseen.

Matkan kustannukset heidän osaltaan olivat 5.369 markkaa.

Verolautakunta katsoi verovelvollisen matkan kokonaisuudessaan

työmatkaksi, joten matkan arvoa ei luettu hänen veronalaiseksi

tulokseen. Sen sijaan puolison matkan arvo 2.684

markkaa lisättiin verovelvollisen veronalaisiin tuloihin.

Lääninoikeus katsoi, että koska verovelvollinen tai hänen puolisonsa

eivät olleet työ- tai muussa palvelussuhteessa matkan

maksaneeseen yhtiöön, verovelvollisen puolison osuutta matkan

kustannuksista oli pidettävä yhtiön verovelvolliselle antamana

lahjana. Kun sen arvo oli alle 15.000 markkaa, sitä ei kunnallisverotuksessakaan

ollut luettava veronalaiseksi tuloksi.

TVL 22 § 1 mom 1 kohta