lahjaverotusta

Lahjaverotus, or gift taxation, refers to the taxation of gifts in Finland. It is regulated under the general framework for inheritance and gift taxes and is administered by the Finnish Tax Administration (Verohallinto). The tax applies to gifts of money and other property transferred between individuals.

The recipient of the gift is typically liable for paying the gift tax, not the donor. The tax base is the fair market value of the gift at the time of transfer. For cash, the value is the amount given; for real estate or other property, value is determined through standard valuation methods or official appraisals. The tax system divides gifts into categories based on the relationship between donor and recipient, with closer relations generally facing lower rates. Within each category the rates are progressive, and the exact thresholds and percentages are set by law and updated periodically.

There are exemptions and tax-free thresholds for certain gifts, and some gifts may be partially tax-free or subject to deduction rules that reduce the tax base. Small or routine gifts may fall below the taxable threshold. In practice, detailed valuation rules and exemptions depend on the specific circumstances of the gift and the relation between parties.

Filing and payment procedures require the recipient to report the gift as part of their tax return and to pay the calculated tax to Verohallinto. Supporting documentation (such as bank records or property valuations) may be requested to verify value.

Gift taxation is separate from inheritance taxation but is governed within the same legislative framework. For current rates and thresholds, refer to the Finnish Tax Administration’s published tables and guidance. See also perintövero (inheritance tax) and Verohallinto (Finnish Tax Administration).