verovelvollista

Verovelvollista is a Finnish term used to describe a person or legal entity that is obligated to pay taxes under Finnish tax law. The word is a grammatical form of verovelvollinen, which means “taxpayer” or “one liable for taxes.” In everyday and legal usage, verovelvollinen refers to the status of taxpayers within the Finnish tax system, including individuals, companies, estates, and other entities that have tax obligations.

The concept covers several areas of taxation in Finland. For individuals, verovelvollisuus (tax liability) is determined by residency and the source of income. Residents are generally liable to pay Finnish income tax on their worldwide income, while non-residents are taxed primarily on Finnish-source income. For corporations and other legal entities, liability arises from corporate income tax, value-added tax (VAT, or ALV in Finnish), property taxes, and other applicable charges. Verovelvollinen status also affects obligations such as reporting income, deductions, and assets, and, where relevant, handling VAT registration and obligations.

Obligations of a verovelvollinen typically include filing a tax return (veroilmoitus) within prescribed deadlines, reporting all relevant income and deductions, and paying the calculated taxes. Employers withhold taxes on wages, and individuals may have to make prepayments (ennakkovero) based on estimated income. Records must be kept for verification, and taxpayers have rights to information, adjustments, and appeals through the Finnish Tax Administration (Verohallinto) and relevant administrative channels.

Etymology and usage: the term combines vero (tax) with velvollinen (obligated). It appears across official documents, tax forms, and legal texts to denote the status of persons or entities that bear tax responsibilities in Finland.