Company cars – Finland
In Finland there are no exceptions to the registration obligation for company cars. The period of time a vehicle registered in another EEA country can be used without registering it in Finland depends on the habitual residence of the person using the vehicle, whether or not the vehicle is subject to car tax (42 §), the vehicle class (43 §), and the domicile or the permanent establishment of the company owning the vehicle (44 §).
Private use of your company car
If you and your family make use of an employer-provided motor vehicle (a car, van etc.), this is considered a taxable benefit offered to you by your employer. Its value is taxed in the same way as your wage income is taxed.
The company-car benefit is either full type or limited type. The first alternative, the unlimited benefit means that your employer pays all car expenses. The second alternative, the limited benefit, means that you must at least pay for the fuel and the recipient of such payments must not be your employer i.e. you must pay the fuel expenses to a third-party supplier.
The tax office may raise the value of your company car benefit if private kilometers exceed 18,000 per year.