In Finland, there are exemptions and thresholds for gift taxation. Let’s take a look at them:

• Annual gift tax exemption: Finland allows individuals to give gifts up to a certain value each year without incurring any gift tax. As of 2021, the annual exemption limit is €5,000. This means that if the total value of the gifts given by an individual in a calendar year does not exceed €5,000, no gift tax needs to be paid.
  
• Spousal exemption: Gifts between spouses or registered partners in Finland are generally exempt from gift tax. There is no limit on the value of the gifts that can be transferred between spouses without incurring any tax.
  
• Inheritance and gift tax threshold: Finland has a threshold for inheritance and gift tax. This means that if the total value of the gifts received by an individual in their lifetime or through inheritance does not exceed the threshold, no gift tax needs to be paid. As of 2021, the threshold is €20,000.

It’s important to note that these exemptions and thresholds are subject to change. Therefore, it is advisable to consult with a tax professional or refer to the Finnish tax authorities for the most up-to-date information regarding gift taxation in Finland.