työasuntovähennykset

Työasuntovähennys is a Finnish tax deduction that allows individuals to deduct certain expenses related to a second home or temporary accommodation used for work purposes. This deduction is intended to ease the financial burden on individuals who need to maintain two residences due to their employment.

To be eligible for a työasuntovähennys, the individual must be employed in a location different from their permanent home and therefore require temporary accommodation. The distance between the permanent home and the place of work must typically be significant, and the taxpayer must be able to prove that the second residence is necessary for their work. The deduction can cover expenses such as rent, utilities, and other housing-related costs for the temporary accommodation.

There are limits and specific conditions for claiming the työasuntovähennys. The Finnish Tax Administration (Verohallinto) provides detailed guidelines on the eligibility criteria, deductible expenses, and the maximum amounts that can be claimed. It is important for taxpayers to keep records of all expenses related to their temporary accommodation to support their claim. The purpose of the deduction is to acknowledge the additional costs incurred by employees who must live away from their primary residence for professional reasons, ensuring fairness in the tax system.