yrittäjätuloihin

Yrittäjätuloihin is a Finnish term that refers to the income earned by an entrepreneur from their business activities. It encompasses the profits and gains generated by a sole proprietor, partner, or shareholder of a company after deducting business expenses. This income is typically subject to personal income tax in Finland. The specific tax treatment and calculation of yrittäjätuloihin can vary depending on the legal structure of the business, such as whether it is a sole proprietorship (toiminimi), partnership (avoin yhtiö or kommandiittiyhtiö), or limited liability company (osakeyhtiö).

For sole proprietors and partners, the business profits are generally considered part of their personal income. In contrast, for shareholders of a limited liability company, yrittäjätuloihin can manifest as salary (palkka) paid by the company to the owner-employee or as dividends (osinko) distributed from the company's profits. Both salary and dividends are taxed differently. Understanding the nuances of yrittäjätuloihin is crucial for Finnish entrepreneurs to manage their finances effectively and comply with tax regulations. It represents the reward for taking on business risks and investing time and capital into entrepreneurial ventures.