Incomes which can be distributed freely

2.4.1

Pay to children aged 12 years or under

2.6.2  

Non employment-related annuities to children aged 16 or under
Benefits from surrendered property outside agriculture and forestry
The following may not be freely distributed:

  • Taxable payments from employment-related and non employment-related annuities
  • Taxable severance pay and pension

2.6.3

Children's pension

2.8.1

Owner's share of income from share in a housing cooperative/jointly-owned housing property 

2.8.2

Net income from the letting of real property etc. outside the context of a business

2.8.3  

Taxable rental income from a holiday home which you have used  

2.8.4

Taxable profit on the sale etc. of housing, land and other real property 

2.8.5

Income from real property abroad

3.1.1

Interest income on bank deposits etc. (including children's deposits)

3.1.2

Other interest income

3.1.3

Interest on loans to companies subject to extra tax (RF-1070)

3.1.5

Taxable share dividends, etc. (RF-1088)

3.1.6

Taxable return on shares in unit trusts (including children's unit trusts)

3.1.7

Taxable dividends not declared under items 3.1.5 or 3.1.6

3.1.8

Taxable gains on the sale of shares etc. (RF-1088) 

3.1.9

Taxable gains on the sale of units in securities funds 

3.1.10

Taxable gains on the sale of shares etc. (RF-1059)

3.1.11

Income from abroad
Free distribution does not apply to endowment insurance with or without a guaranteed yield with a foreign company/financial institution

3.1.12

Other income
The following may not be freely distributed:

  • Income from profit and loss accounts
  • Income recognition from negative balances
  • Return of premium (IPS)
  • Continuation insurance

3.1.13

Profit from other financial products

3.1.14

Taxable returns or customer dividends