Liikekäytön

Liikekäytön, often translated as "business use" or "commercial use," refers to the purpose for which a good, service, or property is utilized. In a legal and economic context, it signifies that the item is not intended for personal consumption or private enjoyment but rather for activities related to a business or commercial enterprise. This distinction is crucial as it often dictates different legal rights, obligations, and tax implications compared to personal use.

For instance, when purchasing software, a distinction is frequently made between a personal license and a business license. The latter allows the software to be used by employees or within an organization for profit-generating activities, whereas the former restricts its use to individual, non-commercial purposes. Similarly, real estate can be zoned for residential use or commercial use, impacting what types of businesses can operate there and what regulations apply.

In taxation, distinguishing between business and personal use is essential for claiming deductions. Expenses incurred for business use, such as the business portion of a vehicle or a home office, may be deductible from taxable income, while purely personal expenses are not. The definition of liikekäytön can vary depending on specific legislation and contractual agreements, but the core principle remains the application of an asset or service within a commercial framework to generate revenue or support business operations.