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Tax Administration issues opinion on the taxability of catering services provided at the Prime Minister’s official residence

Valtioneuvoston kanslia
4.6.2021 14.28 | Published in English on 4.6.2021 at 15.56
Press release 365

On 4 June 2021, the Prime Minister’s Office received a response to the request for an opinion sent to the Finnish Tax Administration on the taxability of catering services provided at the Prime Minister’s official residence. On 31 May, the Prime Minister’s Office asked the Tax Administration to comment on the interpretation of the Prime Minister’s Office, according to which the catering services provided at the Prime Minister’s official residence are not taxable under section 70, paragraph 3 of the Income Tax Act.

According to the opinion of the Tax Administration, the Prime Minister’s meal benefit is taxable.

Prime Minister’s Office to draw up new guidelines on catering services at the Prime Minister’s official residence

Based on the opinion of the Tax Administration, the Prime Minister’s Office will draw up new guidelines on the services provided at the residence and make changes to its practices. The Prime Minister’s Office last specified the services to be provided at the Prime Minister’s official residence in practical guidelines issued in June 2019. The guidelines clarified, among other things, the services related to residing in Kesäranta, including catering services. The guidelines were issued by Permanent State Under-Secretary Timo Lankinen. The previous guidelines date back to 2010.

Prime Minister Sanna Marin will correct her pre-completed tax return for 2020 in line with the opinion of the Tax Administration.

Inquiries: Timo Lankinen, Permanent State Under-Secretary. Please contact Päivi Anttikoski, Director of Government Communications, tel. +358 40 536 4821

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