Press Release: Direct taxation: Commission requests that Finland end discriminatory taxation of non-resident artists and sportsmen

The European Commission sent Finland a formal request to amend its legislation which applies discriminatory taxation to non-resident artists and sportsmen. According to the Finnish legislation, non-resident artists and sportsmen pay a final tax of 15% on their revenues from Finland, after certain limited deductions for lodging, transport and daily allowances. Resident artists and sportsmen are subject to a progressive tax rate and may deduct the actual expenses linked to their income. The Commission's request took the form of a ‘reasoned opinion’ (second step of the infringement procedure of Article 226 of the EC Treaty). If Finland does not reply satisfactorily to the reasoned opinion within two months the Commission may refer the matter to the European Court of Justice.