Finally the guidance by the Finnish Tax Administration is out. The guidance has been long due. We already commented on the draft guidance in the summer of 2023. But better late than never.
A quick reminder. What are these guidances by the Tax Administration? They tell you how the Tax Administration thinks about certain issues. If you agree, great, then you know that you should be okay. If you disagree, that is okay as well. You just know that you are of a different opinion than the Tax Administration and that you might want to challenge that.
The guidance (in Finnish) can be found through the link below. The Swedish version is also online, just change the language. The guidance has not been translated into English.
Source
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