Capital
Helsinki
Currency
Euro
Languages
Finnish
Population size
5.5M
Average Monthly Salary
€2800
EU
Since 1995
Region
Northern-Europe
Gift Giving Norms
Modest but high-quality gifts valued
Major Corporate Gift Days
Christmas, Independence Day
Customs Complexity
Low
VAT - Standard Rate
24%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Finnish tax legislation, non-cash perks offered to employees can be taxable if primarily personal in nature. The Finnish Tax Administration (Verohallinto) determines whether merchandise is essential for the job or a personal benefit.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Necessary Gear
If branded outfits or specific equipment is crucial to daily responsibilities, it typically is not classed as an employee benefit for taxation.
Branded Accessories
T-shirts, pens, or mugs bearing a noticeable company logo, distributed consistently across staff, are often deemed part of the corporate identity rather than personal, and thus usually non-taxable.
Potentially Taxable Benefits
High-Value or Personal Goods
Electronics, expensive clothing, or products with negligible relevance to the employee’s daily tasks might be considered taxable salary. Employers must withhold any required taxes.
Frequent Gifting
Repeated merchandise distributions over a fiscal year could be viewed as hidden remuneration. It’s wise to seek local tax advice if planning multiple gift campaigns for employees.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts intended for promotional or relationship-building reasons are tax-deductible within reasonable value boundaries. Lavish, frequent gifts lacking a clear business motive can trigger scrutiny from Verohallinto.
Compliance & Anti-Corruption
Finland’s strong stance on transparency and anti-corruption emphasises keeping records for any higher-value or repeated corporate gifts, notably if recipients are in regulated sectors or are public officials.
1.3 Marketing Merch
Promotional Merchandise
Items (like branded T-shirts, desk accessories) given at fairs or product launches typically fall under marketing expenses, assuming documentation (invoices, distribution records) validates their promotional intent.
2. Shipping, Customs & Duties
2.1 Shipping
2.2 Importing
If merchandise arrives from outside the EU (rather than our local supply), import duties and Finnish VAT (24%) might apply, along with potential EORI requirements and correct HS codes. Proper paperwork and classification ensure correct tariff treatment.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers import taxes/fees, simplifying the process for the Finnish recipient.
Delivered At Place (DAP)
The recipient pays duties/VAT upon arrival, which can lead to delays or unexpected costs if they aren’t prepared.
2.4 With Monday Merch
All dispatches from our Dutch warehouse to Finland are duty-free. We can manage the relevant EU VAT processes, ensuring everything is tax compliant.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Does uniform apparel count as taxable?
Generally no, if essential for the job; personal-value goods may be taxed.
Are marketing gifts deductible?
Yes, if they’re modest and for legitimate promotional use—extravagance is discouraged.
Cultural aspect?
Finns value practicality and eco-conscious items; avoid overly flashy gestures.
