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href="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/asioi-verkossa/tietoa-s%C3%A4hk%C3%B6isest%C3%A4-asioinnista/tietoa-huijauksista/">Lue lisää huijauksista</a>.</p> </div> </div> </div> </div> </div> </div> <div class="page-container vero-v2-custom" id="app" v-cloak> <div class="transformer" v-transformer> <header class="vero-v2"> <div class="accessibility-shortcuts" id="top"> <anchor-link href="#content-container" css-class="sr-only sr-only-focusable" title="Siirry suoraan sisältöön" > </anchor-link> <anchor-link href="#search-overlay-button" css-class="sr-only sr-only-focusable" title="Siirry koko sivuston hakuun" > </anchor-link> </div> <div class="main-header"> <div class="container main-header__top"> <div class="main-header__logo"> <a href="/" aria-label="Etusivulle"> <img src="/static/img/logos/logo-vero-v2023.svg" alt="vero.fi - Etusivulle"> </a> </div> <nav class="menu-section " aria-label="Sivuston pääosiot" data-cy="menu-section"> <ul> <li class="menu-section__main-section "> <a href="/henkiloasiakkaat/" target="_self" rel="" data-piwik-event-name=Top-navi v-piwik-link data-cy=PiwikLink>Henkilöasiakkaat</a> </li> <li class="menu-section__main-section "> <a href="/yritykset-ja-yhteisot/" target="_self" rel="" data-piwik-event-name=Top-navi v-piwik-link data-cy=PiwikLink>Yritysasiakkaat</a> </li> </ul> </nav> <div class="main-header__lang-search-mytax hidden-xs hidden-sm"> <mega-menu inline-template> <div class="main-header__search main-header__search-toggle" :class="{ open : isVisibleMenu(0) }"> <search-suggestions language="fi" :count="5" page-name="Syventävät vero-ohjeet" :root-filter-ids="[5]" search-page-url="/haku/" :min-chars="2" :is-desktop="true" :show-new-layout="true" :set-visible-menu="setVisibleMenu" :show-input-label="true" :parent-is-visible="isVisibleMenu(0)" search-suggestions-api-url="/api/search/suggestions" v-if="$resize && $mq.above(992)" :tracking-disabled="false"> </search-suggestions> </div> </mega-menu> <language-menu-dropdown :languages="[{"Name":"fi","DisplayName":"Suomeksi (FI)","Url":"/syventavat-vero-ohjeet/","Selected":true},{"Name":"sv","DisplayName":"På svenska (SV)","Url":"/sv/Detaljerade_skatteanvisningar/","Selected":false},{"Name":"en","DisplayName":"In English (EN)","Url":"/en/detailed-guidance/","Selected":false},{"Name":"en","DisplayName":"Other languages","Url":"/other_language/","Selected":false}]" :show-only-language-code-in-toggle="false" :show-only-language-nominative-in-toggle="false" :show-alternate-icon="true"> </language-menu-dropdown> <menu-my-tax-dropdown inline-template> <div class="menu-my-tax-dropdown" aria-label="OmaVero valikko" v-click-outside="hideMenu" @keyup.27="hideMenu" data-cy="menu-mytax"> <a class="btn-collapse" aria-haspopup="true" role="button" :aria-expanded="isVisibleStringForAriaExpanded()" href="#" @click.prevent="toggleMenu()" @keydown.space.prevent="toggleMenu()" v-bind:class="{ 'btn-collapse--open' : isVisible()}"> OmaVero </a> <div class="menu-my-tax-dropdown__main " v-bind:class="{ open : isVisible()}"> <menu class="menu-my-tax-dropdown__list"> <li class="menu-my-tax-dropdown__list-item"> Hoida veroasiasi OmaVerossa. </li> <li class="menu-my-tax-dropdown__list-item"> <a class="btn-action-small btn-icon" href="https://omavero.vero.fi/" aria-label="Kirjaudu OmaVeroon" v-if="true"> Kirjaudu OmaVeroon <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </li> <li class="menu-my-tax-dropdown__list-item"> <a href="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/asioi-verkossa/tietoa-omaverosta/" aria-label="Tietoa OmaVerosta" v-if="true"> Tietoa OmaVerosta </a> </li> </menu> <div class="menu-my-tax-dropdown__notification" v-if="false" role="region" aria-label="OmaVero ilmoitukset"> </div> </div> <div class="menu-my-tax-dropdown--overlay" v-show="isVisible()" id="menu-my-tax-overlay" role="region" @click.self="toggleMenu()" @keyup.27="toggleMenu()" data-cy="menu-my-tax-overlay" v-cloak> </div> </div> </menu-my-tax-dropdown> </div> </div> </div> </header> <header class="vero-v2 main-header__bottom"> <mega-menu inline-template> <nav class="menu-main" id="menu-main" aria-label="Päänavigaatio" v-click-outside="hideMenu" @keyup.27="hideMenu" data-cy="menu-main"> <ul class="menu-main__list"> <li class="menu-main__list-item menu-main__root menu-main__root--selected"> <a href="/syventavat-vero-ohjeet/" class="menu-main__link" data-piwik-event-name=MegamenuMainLink v-piwik-link data-cy=PiwikLink> Syventävät vero-ohjeet </a> </li> <li class="menu-main__list-item "> <a href="/syventavat-vero-ohjeet/ohje-hakusivu/" target="_self" rel="" role="link" class="menu-main__link " data-piwik-event-name=MegamenuMainLink v-piwik-link data-cy=PiwikLink> Ohjeet </a> </li> <li class="menu-main__list-item "> <a href="/syventavat-vero-ohjeet/paatokset/" target="_self" rel="" role="link" class="menu-main__link " data-piwik-event-name=MegamenuMainLink v-piwik-link data-cy=PiwikLink> Päätökset </a> </li> <li class="menu-main__list-item "> <a href="/syventavat-vero-ohjeet/kannanotot/" target="_self" rel="" role="link" class="menu-main__link " data-piwik-event-name=MegamenuMainLink v-piwik-link data-cy=PiwikLink> Kannanotot </a> </li> <li class="menu-main__list-item "> <a href="/syventavat-vero-ohjeet/ennakkoratkaisut/" target="_self" rel="" role="link" class="menu-main__link " data-piwik-event-name=MegamenuMainLink v-piwik-link data-cy=PiwikLink> Keskusverolautakunnan ennakkoratkaisut </a> </li> </ul> </nav> </mega-menu> <div class="header-mobile-menu visible-xs visible-sm"> <div class="container"> <header-mobile-vero-fi inline-template> <ul class="header-mobile-menu__list"> <li class="header-mobile-menu__list-item" :class="{ open : isVisibleMenu(1) }"> <mobile-menu-navigation :view-model="{"RootPageId":5,"RootPageUrl":"/","CurrentPageId":114,"ParentPageId":5,"MobileMenuApiUrl":"/api/menu/markup"}" :set-visible-menu="setVisibleMenu" :show-close-button="showCloseButton()" :parent-is-visible="isVisibleMenu(1)"> </mobile-menu-navigation> </li> <li class="header-mobile-menu__list-item" :class="{ open : isVisibleMenu(0) }"> <search-suggestions language="fi" :count="5" page-name="Syventävät vero-ohjeet" :root-filter-ids="[5]" search-page-url="/haku/" :min-chars="2" :set-visible-menu="setVisibleMenu" :parent-is-visible="isVisibleMenu(0)" :show-new-layout="true" search-suggestions-api-url="/api/search/suggestions" v-if="$resize && $mq.below(992)" :tracking-disabled="false"> </search-suggestions> </li> <li class="header-mobile-menu__list-item" :class="{ open : isVisibleMenu(2) }"> <mobile-menu-language :languages="[{"Name":"fi","DisplayName":"Suomeksi (FI)","Url":"/syventavat-vero-ohjeet/","Selected":true},{"Name":"sv","DisplayName":"På svenska (SV)","Url":"/sv/Detaljerade_skatteanvisningar/","Selected":false},{"Name":"en","DisplayName":"In English (EN)","Url":"/en/detailed-guidance/","Selected":false},{"Name":"en","DisplayName":"Other languages","Url":"/other_language/","Selected":false}]" :show-only-language-code-in-toggle="true" :show-only-language-nominative-in-toggle="false" :show-alternate-icon="true" :set-visible-menu="setVisibleMenu" :parent-is-visible="isVisibleMenu(2)"> </mobile-menu-language> </li> <li class="header-mobile-menu__list-item" :class="{ open : isVisibleMenu(3) }"> <mobile-menu-my-tax :set-visible-menu="setVisibleMenu" :parent-is-visible="isVisibleMenu(3)" instruction-url="/tietoa-verohallinnosta/yhteystiedot-ja-asiointi/asioi-verkossa/tietoa-omaverosta/" my-tax-url="https://omavero.vero.fi/" notice-content-area=""> </mobile-menu-my-tax> </li> </ul> </header-mobile-vero-fi> </div> </div> </header> <main id="content-container" class="vero-v2"> <div class="menu-main__overlay" id="menu_main_overlay" style="display: none"></div> <div class="main-front-page-heading"> <div class="container"> <h1>Syventävät vero-ohjeet</h1> </div> </div> <div lang="fi" id="content-main"> <div class="content-area--blue"> <div class="content-area precise-information-search"> <div class="container"> <div class="row"> <div class="col-xs-12 col-md-8"> <span>Syventävät vero-ohjeet on tarkoitettu erityisesti verotuksen ammattilaisille.</span> </div> </div> <div id="hero-search"> <div class="search-form" role="search"> <div class="search-form__wrapper" id="searchBox"> <form id="main_search" name="search_form1" action="/syventavat-vero-ohjeet/haku/" v-piwik-search-form data-cy=PiwikSearchForm> <input type="text" id="search-hero" name="query" class="search-form__input" placeholder="Hae syventäviä vero-ohjeita" aria-label="Hae syventäviä vero-ohjeita" onfocus="this.placeholder = '';activateSearch()" autocomplete="off" data-piwik-event-category="Hero_Hakulaatikko" data-piwik-event-action="Syventävät vero-ohjeet" /> <button type="submit" class="search-form__button" aria-label="Tee haku" data-piwik-event-category="Hero_Hakunappi" data-piwik-event-action="Syventävät vero-ohjeet"> <svg class='icon icon-search-v2' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-search-v2'></use></svg> </button> </form> <div class="search-form__box"> <label for="search-hero">Hae syventäviä vero-ohjeita</label> <button onclick="closeSearch('Hae syventäviä vero-ohjeita')" class="u-flex" aria-label="Sulje Haku"> Sulje <svg class='icon icon-close-v2' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-close-v2'></use></svg> </button> </div> </div> </div> </div> </div> </div> <div class="content-area content-area--top"> <div class="container"> <div><div class="row row-flex row0"><div class="block linkitemcollectionblock col-sm-4"> <div class="linkitemcollection-block column-linklist " data-cy="linkitemcollection-block"> <div class="linkitemcollection-block__body"> <ul class="linklist"> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=37307">Arvonlisäverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=77754">Autoverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=67">Elinkeinoverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=68">Ennakkoperintä</a></span> </li> </ul> </div> </div></div><div class="block linkitemcollectionblock col-sm-4"> <div class="linkitemcollection-block column-linklist " data-cy="linkitemcollection-block"> <div class="linkitemcollection-block__body"> <ul class="linklist"> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=69">Henkilöasiakkaan tuloverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=67764&sort=0&pageSize=50&page=1&tag=67764">Kansainväliset tilanteet</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=72&sort=0&pageSize=50&page=1&tag=72">Kiinteistöverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=73">Maatalousverotus</a></span> </li> </ul> </div> </div></div><div class="block linkitemcollectionblock col-sm-4"> <div class="linkitemcollection-block column-linklist " data-cy="linkitemcollection-block"> <div class="linkitemcollection-block__body"> <ul class="linklist"> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=74">Metsäverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=47747">Perintö- ja lahjaverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=56611&sort=0&pageSize=50&page=1&tag=56611">Valmisteverotus</a></span> </li> <li> <span><a class="" href="/syventavat-vero-ohjeet/ohje-hakusivu/?tags=37307&sort=0&pageSize=50&page=1&tag=37308">Varainsiirtovero</a></span> </li> </ul> </div> </div></div></div></div> </div> </div> </div> <div class="content-area content-area--light"> <div class="container stripe-list"> <h2 class="text-center">Ohjeita eri tilanteisiin</h2> <div class="stripe"> <ul class="stripe__list"> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/perheoikeus-ja-verotus-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Perheoikeus ja verotus </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/luovutusvoittoverotus-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Luovutusvoittoverotus </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/paaomatulot-ja-sijoitukset-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Pääomatulot ja sijoitukset </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/palkkatulojen-verotus-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Palkkatulojen verotus </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/kansainvalinen-verotus-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Kansainvälinen verotus </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/liikkeen--tai-ammatinharjoittajan-verotus-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Liikkeen- tai ammatinharjoittajan verotus </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/avoin-yhtio-ja-kommandiittiyhtio-syventavien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Avoin yhtiö ja kommandiittiyhtiö </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> <li class="block lifesituationlinkblock"> <div class="life-situation-link-block" data-cy="life-situation-link-block"> <a class="btn btn--secondary btn-icon" href="/syventavat-vero-ohjeet/ohje-hakusivu/0koontisivut/osakeyhti%C3%B6n-osakas-syvent%C3%A4vien-vero-ohjeiden-kooste/"> <div class="life-situation-link-block__link"> Osakeyhtiön osakas </div> <svg class='icon icon-arrow-forward' aria-hidden='true' role='presentation' focusable='false'><use xlink:href='#icon-arrow-forward'></use></svg> </a> </div> </li> </ul> </div> </div> </div> <div class="content-area content-area--white"> <div class="container"> </div> </div> <div class="content-area content-area--white"> <div class="container"> <div><div class="row row-flex row0"><div class="block contentlistblock col-sm-4"> <div class="contentlist-block "> <h2 class="contentlist-block__heading"> Uusimmat ohjeet </h2> <ul class="contentlist-block__list "> <li> <div class="contentlist-block__content"> <span class="contentlist-block__column contentlist-block__date"> 29.11.2024 </span> <span class="contentlist-block__column contentlist-block__link"> <a href="/syventavat-vero-ohjeet/ohje-hakusivu/56206/energiaverotus5/">Energiaverotus</a> </span> </div> </li> <li> <div class="contentlist-block__content"> <span class="contentlist-block__column contentlist-block__date"> 21.11.2024 </span> <span class="contentlist-block__column contentlist-block__link"> <a href="/syventavat-vero-ohjeet/ohje-hakusivu/152986/maatilan-arvostaminen-perinto-ja-lahjaverotuksessa1/">Maatilan arvostaminen 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