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Recovery of the unamortised portion of the car tax reduction for a taxi

The car tax reduction period for taxis expires three years after the first registration of the vehicle. If, for example, you sell the taxi or cease to use it under licence before the three years have passed, Traficom will recover from you the unamortised portion of the car tax reduction

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

Amount of car tax

  • You have to pay tax on the vehicle tax for the unamortised portion.
  • The period of registration in a country other than Finland is taken into account favourably in the amount for recovery if it was also taken into account when the reduction was granted.
  • If the vehicle was first registered before 1 July 2018, car tax is not amortised during a period when the vehicle is decommissioned.

In what circumstances will car tax not be recovered?

  • If the amortisation period 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 Trafi of this within three months 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 unamortised portion of the car tax if an estate continues to provide a licensed taxi service?

  • The amortisation of the car tax continues until the intended use of the vehicle or its ownership changes in a way that would affect taxation

What happens to the unamortised portion of the car tax if an estate does not continue to provide a licensed taxi service?

  • If the vehicle is sold within the time allowed to another party providing a taxi service, the estate has to pay the unamortised portion of the car tax. 

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.