Verottavaa

Verottavaa is a Finnish grammatical form derived from the verb verottaa, meaning to tax. It is the partitive singular form of the present active participle verottava and is used primarily in formal, legal, and tax-related language to describe something that is subject to taxation or to indicate that a quantity is taxed.

In everyday Finnish, the more common attributive form meaning “taxable” is verotettava, which is used before nouns in the nominative singular (for example, verotettava tulo = taxable income). Verottavaa appears when the noun that follows is in the partitive case, as required by the sentence structure or governing verbs and prepositions. This makes verottavaa frequent in precise legal drafting or accounting texts where partitive constructions occur.

Typical usage includes phrases such as verottavaa tuloa (taxable income) and verottavaa hyötyä (taxable benefit). The distinction between verottavaa and verotettava is primarily syntactic rather than semantic, reflecting Finnish grammar rules about case and agreement rather than a difference in meaning.

Etymology and form: verottavaa is formed from verottaa + the present participle suffix -va, with the partitive ending -a for noun agreement. The form is relatively specialized and is most likely encountered in official documents, tax rulings, and legislative drafting rather than in everyday speech.

See also: verotettava, verotus, verokanta, verotusoikeus.

Note: The standard term for “taxable” in common language is verotettava; verottavaa is a grammatically appropriate, though less common, variant used in partitive constructions.