Lattiapalkkion
Lattiapalkkion, also known as a "lump sum payment" or "one-time payment," is a financial arrangement where a single, large sum of money is paid out at one time, rather than in regular, smaller installments. This type of payment is often used in various contexts, including severance packages, bonuses, or settlements. The primary advantage of lattiapalkkion is its simplicity and convenience for both the payer and the payee, as it eliminates the need for ongoing financial transactions. However, it may also lead to a higher tax burden compared to spreading the payment over time, as taxes are typically calculated on the total amount received in a single payment. Additionally, lattiapalkkion can be subject to capital gains tax if the payment is considered a capital gain. It is important for individuals to carefully consider the tax implications and financial goals when deciding to accept or make a lattiapalkkion.