tekijänoikeustuloina

tekijänoikeustuloina refers to income that is derived from performance or exploitation rights over copyrighted works. In Finland, such revenues are treated as a distinct category of income within the tax system. The term is used when the Finnish Tax Administration classifies earnings that an individual or legal entity receives for the use of their creative works, such as music, literature, movies, software, designs, or photographs.

When a creator licenses, sells, or otherwise allows the use of a copyrighted work, the receipts that the creator obtains through these rights are recorded as teijänoikeustuloina. The income can come from various sources: royalties paid by broadcasters, streaming services, publishers, record labels, or consumers who purchase or license the work. It can also arise from performance royalties collected by performing rights societies on behalf of the creator.

For tax purposes, teijänoikeustuloina are generally taxable as income from self‑employment or as revenue from the sale of property, depending on the legal structure of the individual or business. Creators must report the income on their annual tax return and may be eligible for certain deductions related to the costs of producing the copyrighted material. The Finnish Tax Authority publishes guidance on how to distinguish between different types of IP income and the correct forms to file.

In summary, teijänoikeustuloina captures the financial benefits that a creator earns from exploiting their copyrighted works. It encompasses royalties, licensing fees, and any other payments tied to the use of the work, and it is subject to specific accounting and tax rules in Finland.