Luontaisena

Luontaisena is a Finnish term meaning “in kind” or “in its natural form,” used to describe goods or services provided rather than cash. In Finnish legal, tax, and welfare contexts, luontaisena refers to compensation or benefits delivered as tangible items or services instead of monetary payment.

The concept is common in discussions of employment benefits and social security. Examples of luontaisena benefits include meals provided by an employer, housing, a company car, or other non-cash arrangements that have a monetary value. The key distinction is between such in-kind benefits and monetary compensation, with specific rules governing how each is valued and taxed.

Valuation and taxation of luontaisena benefits are typically determined by the applicable laws and guidelines, often based on fair market value. The treatment can vary depending on the item and the context, and some in-kind benefits may be taxed differently or exempt under certain circumstances. Accurate reporting and appraisal are important to ensure correct tax and social security treatment.

In legal and administrative texts, luontaisena is used to differentiate non-cash benefits from cash payments, sometimes appearing alongside terms like rahallinen (monetary). The concept also appears in contracts and welfare programs where non-monetary rights or services form part of an arrangement.

See also: luontaisetu, in-kind, in natura.