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Recovery of the remaining part of car tax exemption for a taxi

The car tax exemption for taxis is divided over a period of three years after the first registration of the vehicle. If, for example, you sell the taxi or cease to use it for activities that require a licence before the three years have passed, Traficom will recover from you the amount left for the remaining months of the car tax exemption period.

APPLY TO THE FINNISH TAX ADMINISTRATION FOR A CAR TAX EXEMPTION FOR A TAXI

Amount of car tax

  • You have to pay car tax for the time that is left of the tax exemption period.

In what circumstances will car tax not be recovered?

  • If the period over which the car tax exemption is divided has expired.
  • If you sell the vehicle to another party providing a taxi service and that party registers it for the purposes of transport subject to a licence within a month, at which point the liability for the unamortised potion of the car tax transfers to the vehicle’s new owner.  The decommissioning of a vehicle does not affect the one-month deadline.

What do I do if a taxi entrepreneur has died? 

  • Ownership of the vehicle is transferred to the estate. The estate is entitled to continue providing a taxi service for six months from the time of the license holder’s death, if it has notified Traficom of this within three-month of the date of death. 
    • The one-month deadline for transferring the vehicle to another party providing a taxi service starts after the three-month deadline has expired. 

What happens to the remaining part of the car tax if an estate continues to provide a taxi service subject to licence?

  • The car tax exemption period continues to run until the intended use of the vehicle or its ownership changes in a way that affects taxation.

What happens to the remaining part of the car tax if an estate does not continue to provide a taxi service subject to licence?

  • If the vehicle is sold within the time allowed to another party providing a taxi service, the estate does not have to pay the remaining part of the car tax because the period over which the car tax exemption is divided continues to run. 

Further information on vehicles belonging to an estate.  (External link)

I have a replacement vehicle. Who do I tell?  

  • You do not need to inform Traficom if you have a replacement vehicle.