bruttomäärityksen
Bruttomäärityksen is a Finnish term that literally translates to “gross determination.” It refers to the calculation of a total or full amount of something—such as a price, weight, or value—before any deductions or subtractions are applied. The concept is widely used in accounting, taxation, and civil law where a “gross” figure is required as a basis for further processing, reporting, or legal compliance. For example, in corporate tax filings the Finnish Tax Agency (Verohallinto) demands the gross taxable income of a company as an initial step before issuing adjustments for deductions, allowances, and credits.
In commercial practice bruttomäärityksen is applied to the pricing of goods and services, where the gross price
Legally, bruttomäärityksen plays a role in estimating liability, insurance premiums, and environmental charges. The contrast with