Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
KHO:2000:12 AI generated

Temporary work abroad expenses are deductible under Finnish Income Tax Act Section 29 as special expenses.

Case Number KHO:2000:12
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 to deduct special expenses incurred from temporary work abroad in 1995 and 1996. The court found that the taxpayer's short-term employment relationships as a carpenter in Helsinki, combined with the nature of the tasks, constituted temporary work outside the home municipality. Consequently, the additional living costs arising from this temporary employment were recognized as deductible expenses under Section 29 of the Income Tax Act.

Legislator headnote

AI generated

Tuloverolain 29 § 1 momentti; Temporary work abroad expenses incurred by a taxpayer are considered special expenses deductible from taxable income when the employment is temporary and outside the home municipality.

Keywords

AI generated
temporary work abroad special expenses deduction income tax deduction short-term employment additional living costs

Cited Legislation

AI generated
Section 29, paragraph 1 of the Income Tax Act
AI generated
kko-precedent_1999_16
Supreme Court allows bankruptcy arrangement for long-term unemployed debtor lacking temporary cause for insolvency.
admin_1999_uusimaa-county__927
Citizenship application dismissed due to lack of good character despite minor traffic offenses.
insurance_2003_8572-2002
Foreign work cannot extend the five-year waiting period under Finnish unemployment law due to lack of domestic work.
kko-precedent_1999_17
Supreme Court allows debt restructuring for long-term unemployed entrepreneur despite temporary cause argument.
insurance_2020_3040-2019
Court dismissed appeal; work was hobby not employment despite personal injury insurance payment.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

A, jonka kotikunta verovuosina 1995 ja 1996 oli Punkaharju, oli työskennellyt noina vuosina kahdessa noin kolmen kuukauden pituisessa työsuhteessa rapparina alan yrityksessä Helsingissä. Muina aikoina hän oli kotikunnassaan työttömänä työnhakijana. Kun otettiin huomioon työtehtävien luonne ja työsuhteiden lyhytaikaisuus, työskentelyä vieraalla paikkakunnalla pidettiin tilapäisenä työnä, josta aiheutuneet ylimääräiset elantokustannukset olivat tuloverolain 29 §:n 1 momentissa tarkoitettuja verotuksessa vähennyskelpoisia menoja. Verovuodet 1995 ja 1996.

Tuloverolaki 29 § 1 mom.