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KHO:1998:72 AI generated

Supreme Administrative Court allows tax deduction for cross-border travel costs between work and family home.

Case Number KHO:1998:72
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the taxpayer's claim for a tax deduction regarding travel expenses between his workplace in Finland and his family home in Estonia. The court found that the taxpayer, a doctor working on a fixed-term contract, incurred legitimate commuting costs due to his residence abroad. Consequently, the court ruled that these expenses were deductible under the Income Tax Act as they were necessary for earning income.

Legislator headnote

AI generated

Tuloverolaki 93 §; The court established that expenses for travel between a taxpayer's place of work and their family home located in another country are deductible if the taxpayer resides abroad for work purposes.

Keywords

AI generated
cross-border travel expenses tax deduction for commuting residence abroad fixed-term employment family home location income tax deduction Supreme Administrative Court

Cited Legislation

AI generated
Tuloverolaki 93 §
AI generated
admin_1987_turku-and-pori-county__217
Administrative court dismissed tax deduction claim for family visits abroad due to lack of supporting documentation.
admin_1993_lapland-county__151
Administrative court allows tax deduction for work travel costs even without employer-provided lodging.
insurance_2006_10213-2004
Insurance Court dismissed appeal; family ties to Russia outweighed business ties for residency determination under social security law.
kho-precedent_2015_121
Supreme Administrative Court allows tax deduction for commuting costs when permanent residence is registered elsewhere despite actual living situation.
kho-precedent_2015_175
Supreme Administrative Court allows citizenship claim where temporary work abroad does not sever family home ties in Finland.

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Full text

Viron kansalainen oli alunperin saapunut Suomeen Eestin neuvostotasavallan terveydenhoitoministeriön lähettämänä harjoittelijana ja oli toiminut vuodesta 1990 lähtien ja edelleen koko verovuoden 1994 ajan Suomessa erään keskussairaalan kuntayhtymän sairaalassa lääkärinä määräaikaisten työsopimusten perusteella. Hänelle oli vuodeksi kerrallaan myönnetty työlupa. Hänen perheellään, johon kuului puoliso ja kolme alaikäistä lasta, oli koti Tallinnassa. Kun lääkäri täten asui työnsä vuoksi eri paikkakunnalla kuin hänen perheensä, hänen viikonloppumatkojensa kustannukset Suomessa olevalta työskentelypaikkakunnalta Tallinnaan perheen yhteiseen kotiin ja takaisin olivat asunnon ja työpaikan välisistä matkoista aiheutuneita kustannuksia, jotka hänellä oli oikeus vähentää ansiotulojen hankkimisesta johtuneina menoina säädetyin rajoituksin. Verovuosi 1994.

Tuloverolaki 93 §