Information and instructions for private persons
- Jakamistalousinfo.fi provides information on what to take into consideration from the perspective of taxation and other obligations when private persons, for example, lend goods to one another, rent out their own residence or car or provide or contract out work.
- The website does not provide instructions or guidelines for such things as flea markets, car rental by a company or the provision of platform services.
- The website is still under development and you can give feedback on its content on the feedback page.
What is the sharing economy?
- The sharing economy is referred to when private persons share goods and services with one another either for free or for a small fee. In practice, this usually happens via digital platforms or mobile applications.
- The sharing economy refers to a shared and communal economy: consumption, use and production.
- The sharing economy includes, for example renting out one’s residence or car to others for short periods of time. Also various small jobs, such as gardening, cleaning or childcare services can be part of the sharing economy.
Read our advice and check your statutory responsibilities and obligations!
Yes. Even if you only provide rental services occasionally, the income you receive is subject to taxes. See more details in the section on providing short-term accommodation.
The seller who is the service provider (small enterprise or a private person) is responsible for finding a resolution to the problem.
The agreement that the user has entered into with the platform and the platform’s rules often list how and in what types of cases the platform can provide assistance for finding a solution or mediation.
The platform is generally only responsible for its own services. It is responsible for ensuring that its invoicing procedures are well-functioning, if it sees to invoicing.
You should contact the service provider as soon as possible and specify what your complaint applies to as well as your demands for compensation.
You should check the platform’s user guidelines to see if the platform can provide assistance in mediation and finding a solution.
Yes. When you have lived in a residence in your ownership continuously for a period of two years, you can sell the residence tax free.
No. Renting an entire residence to others even for short periods of time interrupts the calculation of your own use of the residence. Because you did not live in the residence you owned continuously for two years, the capital gains from the sale of the residence is subject to income tax.