vähennettäviä

Vähennettäviä refers to deductible expenses that can be subtracted from income when calculating taxable income in Finnish taxation. These are costs that are considered necessary for earning income or are specifically allowed by law to be deducted. The principle behind deductibles is to tax only the net income, meaning the income after necessary expenses have been accounted for.

There are various categories of deductibles. For individuals, common examples include expenses related to work, such as travel expenses to and from work, professional development courses, and union fees. Home office expenses can also be deductible under certain conditions. For businesses, deductibles include operating expenses like rent, salaries, materials, and depreciation of assets. Interest expenses on loans used for income-generating purposes are also typically deductible.

The specific rules and limitations for deductibles are defined in Finnish tax legislation. Taxpayers are generally required to keep records and receipts to prove the expenses they claim as deductible. The Finnish Tax Administration (Verohallinto) provides detailed guidance on what constitutes a deductible expense and how to claim it. Incorrectly claiming non-deductible expenses or failing to claim eligible ones can lead to tax penalties. The aim is to ensure fair taxation by allowing individuals and businesses to reduce their taxable income by the actual costs incurred in earning that income.