Services / Gift and Tax Planning

Gift and Tax Planning

Assessing the tax implications of gifts, timing of transfers, and cross-border gift tax situations.

Finland imposes gift tax on gifts above €7,500 (from 2026). Cross-border situations add further complexity. Finnish gift tax has a wide personal scope that often applies even when neither party lives in Finland.

What we handle

  • Assessing the tax implications of gifts before they are made
  • Timing and structuring of transfers
  • Cross-border gifting and estate planning
  • Business succession planning

Finnish gift tax from 2026

Gift tax for Tax Class I (close family members):

  • €7,500–€25,000: €100 + 8% on the excess
  • €25,000–€55,000: €1,500 + 10% on the excess
  • €55,000–€200,000: €4,500 + 12% on the excess
  • €200,000–€1,000,000: €21,900 + 15% on the excess
  • Over €1,000,000: €141,900 + 17% on the excess

Cross-border situations

Finnish gift tax applies broadly in international situations. Tax may be imposed even if neither the donor nor the recipient lives in Finland, for example if the gift consists of Finnish real estate. Most income tax treaties do not cover gift tax, and Finland has signed very few dedicated gift tax treaties.

Pricing

€326.30/h

incl. VAT

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