Information database
About the knowledge base
A knowledge base for landlords on real-estate investment, rental operations, taxation and housing companies
Whether you are looking for beginner instructions on real estate investment, information on legal aspects of rental operations or on the pitfalls of taxation, this knowledge base provides answers to your questions. You can filter the articles by topic or use the search function to sort articles by content. While the section on real estate investment is available to everyone, other sections are restricted to members only and fully available via login on our member pages.
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Jäsenille
General information
Landlords must pay a tax on capital income. Any expenses for the production of rental income are tax-deductible. All receipts…
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Jäsenille
Transfer tax
The buyer of a property or an owner apartment must pay a transfer tax. The transfer tax rate is 3…
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Jäsenille
Entering as income and as funding
The possibility to deduct charges for common expenses depends on how the housing company files the charges on record. The…
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Jäsenille
Deciding on funding
Each year, housing companies must decide whether to enter charges for common expenses as funding. This decision is always made…
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Deducting expenses
The landlord is entitled to deduct costs incurred in the production of rental income. Any expenses are deductible from the…
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Rental income
Rental income is compensation received from assigning the right of possession of an item. Typically, the leased item is an…
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Renovations
As a landlord, you should take good care of your rental apartment. This means that you should renovate the apartment…
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Capital gains tax
When a landlord sells their apartments, sales often result in capital gain or loss. Capital gain is taxable as capital…
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Adjustment options for housing company’s annual financial statement
A housing company is liable for corporate tax like any other corporation. However, housing companies are granted several adjustment options…
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Fixtures and appliances
Acquired appliances and fixtures may be deducted from rental income either as annual expenses or by depreciation. For a furnished…
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Renting to a relative
Your tenant may, at least temporarily, be a family member, such as your own child. It is quite typical for…
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Gift tax and inheritance tax
Any non-compensated assignments are subject to either a gift tax or an inheritance tax which are determined by the value…
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Jäsenille
Travel expenses and other expenses
Any travel expenses related to a rental operation are tax-deductible, as are other occasional expenses incurred in the production of…
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Own use and its implications
A landlord may face a situation where they need their leased apartment for their own use. On the other hand,…
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Losses incurred by the rental operation
Your rental operation may result in losses during a certain year. Losses are incurred when deductible costs exceed your rental…
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Value added tax
Rental operation is principally not subject to value added tax regardless of the legal form of business. However, there are…
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Investing via a limited liability company
If you plan on expanding your rental operation, it may be a good idea to establish a limited liability company…
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Tax Return Guide
Rental income and any related expenses thereof must always be declared to the Finnish Tax Administration. Relevant information has to…
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Jäsenille
Flipping apartments
Flipping apartments is one of many residential property investment strategies. It refers to a strategy where you buy an apartment…