Advance rulings and appeals

Advance rulings are a useful way to ascertain the tax authorities’ standpoint on a specific action or measure before going ahead with it. This can help avoid inconvenient differences in interpretation with the tax authorities later. Advance rulings are also useful for private individuals, when planning activities with considerable financial significance that are subject to interpretation in terms of their taxation. Advance rulings can be applied for on questions concerning income tax, transfer tax, inheritance or gift duties, etc.

Taxpayers can appeal for their taxation decision to be amended even after the closure of the regulatory tax period. The first appeal is usually lodged at the tax rectification committee, where the appeal must be submitted within five years from the beginning of the year subsequent to the closure of the tax period in question. The possibility of applying for an advance ruling is also useful for private individuals, and well worth keeping in mind. The rulings for the Supreme Administrative Court may, for instance, change the interpretation of vague regulations or provisions. This can open up possibilities for amending previous taxation decisions.

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