A report from the culture voucher committee that proposes changes to the Income Tax Act to provide a tax exemption for an employee’s free-choice cultural activity towards which the employer gives financial support. The committee defines the scope of activities and puts forward recommendations in the form of a government proposal.

The committee proposes that the scope of the Act be enlarged. At present, moderate normal recreational and hobby activities offered to personnel, such as a sports voucher, are exempted from income tax under the Act. The committee proposes that provisions be legislated to make free-choice cultural activity a tax-exempt employee benefit in the same manner on certain conditions.

The committee proposes that the Act extend the tax-exempt employee benefit schemeto to include cultural activities. In the Act, cultural activity would mean museum, theatre, opera, film, concert and art exhibition visits, and any other corresponding event or performance relating to a form of art. The concept of cultural activity would also include visits to a science centre or a sports event and participation in a guided course in creative art.

The committee further proposes that a maximum of 400 euros be stipulated for the tax-exempt benefit. It is proposed that the tax-free culture currency or other means of payment be taken into use from the beginning of 2009.

The publication is available in Finnish and Swedish.

http://www.minedu.fi/OPM/Julkaisut/2008/Kulttuuriseteli_Kultursedel?lang=en