Uudenmaan LO 25.1.1994 150/6
AI generated
Stamp duties on work permits for a non-resident are deductible expenses for income tax purposes.
Finland (FI)
Legislator summary
AI generatedThe Administrative Court ruled that stamp duties paid for obtaining work permits were deductible expenses for a non-resident foreign national. The taxpayer argued these costs were necessary for earning income in Finland during the 1990 tax year. The court agreed, confirming that such administrative fees directly facilitated the acquisition of taxable income.
Legislator headnote
AI generatedTVL 81 §; Stamp duties levied on work permits obtained by a non-resident foreign national are considered necessary expenses for the acquisition of income and are therefore deductible under the Income Tax Act.
Keywords
AI generated
income tax deduction
work permit stamp duty
non-resident foreigner
taxable income acquisition
administrative court ruling
Cited Legislation
AI generatedTVL 81 §
Related Decisions
AI generatedadmin_2003_helsinki__268
Administrative court dismissed tax deduction claim for travel expenses as they were not incurred for official duties.
admin_1998_uusimaa-county__142
Court allows interest deduction on student loans for non-resident taxpayer with Finnish rental income.
admin_1992_central-finland-county__200
Maritime worker not considered resident in Finland while on ship moving between Finnish ports.
kho-precedent_1998_56
Supreme Administrative Court dismissed tax appeal regarding incorrect income tax calculation based on erroneous deduction application.
admin_2013_vaasa__219
Administrative court dismissed claim for tax exemption as independent contractor status outweighed employment indicators.
Full text
Pää- ja sivutointa varten saaduista työluvista suoritetut
leimaverot olivat Suomessa vakinaisesti asuvan ulkomaan
kansalaisen tulonhankkimiskuluja. Verovuosi 1990.
TVL 81 §