Verotustietojen

Verotustietojen, or tax data, are the records maintained by the Finnish Tax Administration (Verohallinto) that pertain to the taxation of individuals and organizations. They are used to determine tax obligations and to administer tax-related processes in Finland, including the issuance of tax decisions and the generation of pre-filled tax returns (esitäytetty veroilmoitus).

The data cover income (earned and capital), deductions, tax credits, withholding, and tax payments, as well as the resulting assessments. Verotustietoja are compiled from employers' and financial institutions’ reports, taxpayers’ declarations, and information obtained from other authorities where applicable. They may be supplemented with data used for social benefits or public-service eligibility.

Access to verotustietoja is regulated. Taxpayers can view and correct their own records through official online services provided by Verohallinto. Data may be shared with other authorities or third parties only under strict statutory conditions and with the individual's consent where required. The handling of verotustietoja is subject to data protection rules, including the EU General Data Protection Regulation (GDPR) and Finnish data protection legislation, with retention periods and audit trails in place.

Safeguards and oversight ensure that access is limited to authorized personnel and for legitimate purposes. Misuse or unauthorized disclosure can lead to penalties under tax and data protection laws.