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
There are exemptions and tax-free thresholds for certain gifts, and some gifts may be partially tax-free or
Filing and payment procedures require the recipient to report the gift as part of their tax return
Gift taxation is separate from inheritance taxation but is governed within the same legislative framework. For