Kotitalousympäristöihin

Kotitalousvähennys is a Finnish tax deduction available for certain household services performed at a taxpayer's permanent or permanent-like residence. The purpose of the deduction is to encourage the use of legitimate service providers and to reduce the grey economy. It applies to labor costs for tasks such as cleaning, cooking, childcare, elder care, and certain renovations. The deduction is a percentage of the labor cost, with specific rates and maximum amounts set by the Finnish Tax Administration (Verohallinto). Both the employer and employee must be registered in relevant Finnish registers for the deduction to be valid. The homeowner must apply for the deduction annually in their tax return. The maximum deduction amount is per person and can be split between spouses or cohabitants. The types of services eligible for the deduction can change, so it is advisable to consult the official guidelines from Verohallinto for the most current information.