verovelvollisia

Verovelvollisia is the plural form of verovelvollinen, a term used in Finnish law to denote persons or legal entities that are legally obligated to pay taxes. In Finnish tax law, verovelvollisuus (the state of being a taxpayer) can apply to residents and, under certain conditions, to non-residents with income or activity in Finland. The scope includes natural persons, households, corporations, associations, estates and other organizations that have taxable income, assets, or conduct taxable activities.

Tax obligations arise from various tax bases and may involve different tax types, such as personal income tax, corporate tax, capital income taxes, value-added tax (VAT), and property or inheritance taxes. The Finnish Tax Administration (Vero) determines who is verovelvollinen and administers the tax process, including assessment, withholding, and collection. For individuals, employment income is commonly taxed at source, while many taxpayers also file an annual tax return to reconcile their liability.

Non-residents may be verovelvollisia on Finnish-sourced income, while residents typically have a broad verovelvollisuus for their worldwide income. Verovelvollisuus can change due to changes in residence, employment, business activities, or shifts in income or assets. The term appears in legislation, tax notices, contracts, and other official texts to indicate which parties bear tax duties. Understanding one’s verovelvollisuus is essential for compliance, as failures can lead to penalties or interest payments.

Etymology: veron (tax) + velvollinen (obligated). See also verotus, vero, verovelvollisuus in Finnish tax language.