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7.02 Forestry data by age group

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11/18/2025
11/17/2025
Yes
Tax Administration
evt_metsatalous_702
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Mandatory

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Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.1.1 AMOUNT OF DEEMED PARTNERSHIPS THAT HAVE FILED TAX RETURN ON FORESTRY , 1.2 AMOUNT OF INDIVIDUALS THAT HAVE FILED TAX RETURN ON FORESTRY , 2. TOTAL PROCEEDS FROM THE SALE OF TIMBER ,

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Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.2014 , 2015 , 2016 ,

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Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.Total , 1. Consortium , 2. Estate of a deceased individual ,

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The view contains information on forestry that is based on tax returns. The figures are based on information provided on the tax return for forestry (2C). The view contains information on partnerships and individuals. Individuals include also estates of deceased individuals. Municipality of domicile
The municipality of domicile classification indicates the municipality of domicile of the taxpayer. In the case of municipal mergers, the changed rates are calculated in relation to the combined values of the merged municipalities in the previous tax year. - Groups of beneficiaries
Taxpayers are grouped into groups of beneficiaries in the following order:
1. Partnerships: If the customer´s legal form is one of the following: general partnership, limited partnership, shipping company under joint ownership, other body jointly and severally liable for tax withholding, trade association, corporations subject to taxation
2. Death estate: This group includes all taxpayers defined as an estate for purposes of taxation.
3. Non-resident taxpayer: Taxpayers with limited tax liability.
4. Minor: The age of the individual at the start of the tax year was 17 or less.
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5. Based on the analysis of type and amount of income, the remaining group of taxpayers consists of:
a) Wage earners: Wage income during the tax year is at least 10,000 euros and accounts for over 50% of the taxable total income (earned income + taxable capital income).
b) Pensioners: Pension income during the tax year is at least 1,000 euros and accounts for at least 50% of the taxable total income (earned income + taxable capital income).
c) Unemployed people: Unemployment benefits during the tax year amount to at least 1,000 euros and they account for over 50% of the taxable total income (earned income + taxable capital income).
d) Agricultural operators: Agricultural income + business income during the tax year is at least 10,000 euros and accounts for over 50% of the taxable income (earned income + taxable capital income). In addition, the agricultural income is higher than the business income.
h) Capital income recipients: Taxable capital income during the tax year is at least 10,000 euros and accounts for at least 50% of the taxable total income (earned income + taxable capital income).
i) If the taxpayer does not meet any of the conditions above but their taxable total income during the tax year exceeds 10,000 euros, they are grouped into the most applicable group (the group that most of their income belongs to).
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6. Other natural persons: If the taxpayer´s taxable income is less than 10,000 euros and they are not in any of the above classes, they are grouped into the group Other natural persons. Non-display rules: Whenever a group consists of fewer than 5 observations, the quantity and the euro amounts relating to that group are hidden. In addition, the second smallest group is also normally hidden although it may consist of more than 5 observations. The software application that determines non-display will minimize the quantity of hidden cells. For this reason, it may sometimes hide other cells than the second-smallest one. However, the classifiers Unknown classes have not been hidden, and no secondary non-displays are affected by Unknown classes. Inquiries:
verotilastot@vero.fi