Exemption from payment

Persons may be completely or partially exempted from paying an outstanding payment or compensation owed to the government. This exemption may be granted if it does not infringe upon the government’s benefit, or if collection of the charge or compensation would be blatantly unreasonable.

The State Treasury processes all exemption applications, making the decisions on the basis of case-specific discretion. The basic principle is that special grounds are required for granting exemptions. Exemptions are granted under the Act (529/1980) and Decree (530/1980) on Relief from Payments.

The Act on Relief from Payments only applies to government receivables, covering all the outstanding payments and compensation owed to the government.  Since the Act on Relief from Payments only applies to government receivables, exemptions cannot be granted for bank loans, for instance. Moreover, exemptions cannot be granted for punitive payments or compensation such as penalties or forfeiture; people can only be exempted from these by an amnesty of the President of the Republic of Finland. Neither can exemptions be granted for government receivables, if it has been expressly stipulated that the authority for granting exemptions lies with some other authority than the State Treasury (e.g. e.g. Chapter 7a of the Tax Collection Act and section 21 of the Act on Maintenance Allowances).

Exemptions cannot be granted for a payment or compensation due to the government that has been paid to the government before the exemption application was filed.

An exemption may be applied for using a free-form application or the form you can print via the link below. This form can also be requested from the State Treasury. Exemption applications may be filed in Finnish or Swedish. Such information as the applicant’s financial standing and the grounds of the application must be indicated in the application. Detailed information on the required information can be found in the brochure concerning exemptions and the application form.

The State Treasury may also grant a government employee full or partial exemption from paying compensation for damage caused by that employee to the government.

The average processing time of exemption applications is currently seven months (as of October 2015).

Brochure (in Finnish) Application form (in Finnish)
Brochure: Exemption from payment or compensation owed to the government (PDF, in Finnish) Exemption application form (PDF, in Finnish)
Brochure: Exemption from payment or compensation owed to the government (PDF, in Swedish) Exemption application form (PDF, in Swedish)

Contact details:

Postal address:
State Treasury
Exemption from payment
PO Box 14
00054  STATE TREASURY
FINLAND

Telephone: +358 295 50 2000 (switchboard)

E-mail: Maksuvapautus(at)statetreasury.fi

Published 2012-11-13 at  13:51 , updated 2015-10-23 at  15:22
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