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7.1 Business travel and subsistence

Commentary

7.1 Business travel and subsistence | Finland

Finland

7.1ÌýÌýÌýÌý Business travel and subsistence

Reasonable business travel costs met or reimbursed by the employer are not taxable or subject to social security contributions in Finland. This applies equally to local employees and employees on assignment, and to the business costs of domestic or international travel.

In all cases, business expenses paid by the employer must be reported via the Incomes Register (see 2.1.1) whether taxable or non-taxable.

In the case of business travel in a company car, the driver must maintain a log to

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Web page updated on 28 Aug 2024 11:57