Skip to main content Skip to language switcher
Home
CEDEFOP
European Centre for the Development of Vocational Training

View more online tools

  • English
  • Български [Automated]
  • Español [Automated]
  • Čeština [Automated]
  • Dansk [Automated]
  • Deutsch [Automated]
  • Eesti [Automated]
  • Ελληνικά [Automated]
  • Français [Automated]
  • Gaeilge [Automated]
  • Hrvatski [Automated]
  • Italiano [Automated]
  • Latviešu [Automated]
  • Lietuvių [Automated]
  • Magyar [Automated]
  • Malti [Automated]
  • Nederlands [Automated]
  • Polski [Automated]
  • Português [Automated]
  • Română [Automated]
  • Slovenčina [Automated]
  • Slovenščina [Automated]
  • Suomi [Automated]
  • Svenska [Automated]

Financing adult learning database Topbar

Skip to Content
  • Introduction
  • Overview
  • Types of financing instruments
  • Compare instruments
  • Country overviews
  • Advanced Search
  • Scope and glossary
  • About
Login
Register

Financing adult learning database

Financing adult learning database

  • Introduction
  • Overview
  • Types of financing instruments
  • Compare instruments
  • Country overviews
  • Advanced Search
  • Scope and glossary
  • About

Tax allowance for companies - Deduction from company income tax for employee training expenses

PDF Version
Name of the instrument - Local language
Koulutusvähennys
Name of the instrument - English translation
Tax allowance for companies - Deduction from company income tax for employee training expenses
Scheme ID
219
Country
Finland
Reporting year
2015
Type of instrument
Tax incentive for companies
Type of entry
Single instrument
Short description

Companies can deduct from their tax base expenses for training activities with the aim of maintaining and developing the employee's professional competencies. Companies can also deduct part of 'lost wages' during training activities.

Short description of the related instruments

nap

Level of operation
National
Name of a part of the country
nap
Name of the region (for regional instruments)
nap
Name of the sector (for sectoral instruments)
nap
Relevance
Key scheme
Legal basis

Laki Verohallinnosta ('Tax Administration Act')

Objective(s) and target(s)

To promote the development of employees' competencies by making it more attractive for employers to undertake training activities for their employees.

Year of implementation
2010
Year of latest amendment
2014
Operation/management

Tax authorities

Eligible group(s)

Companies paying tax

Group(s) with preferential treatment

None

Education and training eligible

Training activities arranged by the employer with the aim of maintaining and developing the employee's professional competencies. The training shall be based on the compulsary training plan. The training shall relate to present or future work assignments.

Source of financing and collection mechanism

State (loss of tax revenue)
company

Financing formula and allocation mechanisms

Expenses associated with eligible training activities; reduction of tax base.

Eligible costs

Fees only

Frequency of the use

Each year

Volumes of funding

na

Beneficiaries/take up

na

Organisation responsible for monitoring/evaluation

Tax authorities.

Monitoring/evaluation reports available

na

Most relevant webpage - in English

na

Most relevant webpage - local language

http://www.vero.fi/sv-FI/Detaljerade_skatteanvisningar/Skatteforvaltnin…

Recent changes

As of 2014, companies can also deduct part of 'lost wages' during training activities. Previously, deductions only applied to covering expenses in relation to the training activity.

Sources

http://www.vero.fi/sv-FI/Detaljerade_skatteanvisningar/Skatteforvaltnin…

http://www.edupoli.fi/koulutusvahennys

https://www.finlex.fi/sv/laki/ajantasa/2010/20100503

On this page:
  • Short description
  • Short description of the related instruments
  • Level of operation
  • Name of a part of the country
  • Name of the region (for regional instruments)
  • Name of the sector (for sectoral instruments)
  • Relevance
  • Legal basis
  • Objective(s) and target(s)
  • Year of implementation
  • Year of latest amendment
  • Operation/management
  • Eligible group(s)
  • Group(s) with preferential treatment
  • Education and training eligible
  • Source of financing and collection mechanism
  • Financing formula and allocation mechanisms
  • Eligible costs
  • Frequency of the use
  • Volumes of funding
  • Beneficiaries/take up
  • Organisation responsible for monitoring/evaluation
  • Monitoring/evaluation reports available
  • Most relevant webpage - in English
  • Most relevant webpage - local language
  • Recent changes
  • Sources
© 2025 CEDEFOP
EU An Agency of the European Union
  • FAQs
  • Accessibility statement
  • Multilingual practice
  • Access to documents
  • Cookies policy
  • Privacy statement
  • Data protection
  • Legal notice
  • Sitemap
Designed & developed by EWORX S.A.

Your Opinion Matters