lahjavero
Lahjavero is a tax levied on gifts received in Finland. It is paid by the recipient of the gift, not the donor. The tax applies to gifts given by individuals to other individuals. Gifts from legal entities to individuals are generally not subject to lahjavero, but instead taxation as income. There are certain exemptions and thresholds that determine when lahjavero is applicable.
The tax rate is progressive, meaning that the higher the value of the gift, the higher the
The value of the gift is determined by its market value at the time of gifting. Gifts