siirtötappioilla

Siirtotappioilla refers to a Finnish tax concept related to the transfer of business assets. It describes a situation where a business transfers assets, such as a company or a specific business unit, to another entity. If the value of the transferred assets is considered to be less than their book value for tax purposes, the difference can be recognized as a loss. This loss is termed a "siirtotappio" or transfer loss.

These losses can potentially be deducted from the transferring company's taxable income in future tax periods, subject to specific regulations and limitations. The purpose of allowing such deductions is generally to facilitate business restructuring or sales by preventing the immediate taxation of unrealized losses on assets. However, the rules surrounding siirtotappioilla are complex and depend on the specifics of the transaction and the Finnish Tax Administration's interpretation. It is crucial for businesses involved in such transfers to seek professional tax advice to ensure compliance with Finnish tax law. The concept aims to balance the need to tax actual economic gains with the practicalities of business operations and transfers.