Sorainen has also published a summary of tax news for 2026, which came into force on January 1, 2026. What seems to be the most important in the December 2025 Tax News?
Legislation
Amendments to Cabinet Regulation No. 899 “Procedures for the Application of the Provisions of the Law on Personal Income Tax“ clarify the following issues:
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with regard to compensation amounts paid to an employee in connection with charging an employer’s electric vehicle;
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the amount of compensation paid by the employer to an employee in relation to the depreciation of the employee’s personally owned vehicle has been revised;
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the scope of expenses for catering, medical treatment, relocation, accommodation, and transport covered in accordance with a collective agreement;
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provisions related to changes in the rates and application of progressive personal income tax rates have been clarified;
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the application of non-taxable income to winnings that are divided and paid in several instalments during a year, or where payment of the same winnings continues in several instalments in subsequent years, has been clarified;
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examples have been provided regarding the application of the additional 3% tax rate to total annual taxable income exceeding EUR 200,000;
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the application of taxes to tips has been clarified;
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the provision of information on a non-resident’s non-taxable income from the disposal of crypto-assets that are in public circulation is envisaged;
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several other technical clarifications and examples of application.
Read the full story by tax expert Jānis Taukačs here.
