In Finland, the taxation rules for gifts and gift cards are determined by the Finnish tax authorities. The value of a gift or gift card received is generally considered as taxable income for the recipient.

However, there are certain exemptions and thresholds that apply. For individuals, gifts or gift cards with a total value not exceeding 4,000 euros per year are generally tax-free. This means that if the total value of the gifts and gift cards received in a year is less than or equal to 4,000 euros, no tax is payable.

On the other hand, if the total value of the gifts and gift cards received in a year exceeds 4,000 euros, the recipient is required to report it as taxable income and pay tax on the exceeding amount.

It’s important to note that the person or organization giving the gift is not usually responsible for any tax obligations related to the gift. The tax liability generally rests with the recipient.

If you are unsure about the specific tax implications of giving or receiving gifts or gift cards in Finland, it is recommended to consult with a tax professional or the Finnish tax authorities for accurate and up-to-date information. They can provide guidance on any specific rules or exemptions that may apply in your particular situation.