Finland’s Supreme Administrative Court (KHO) changed the tax treatment applied to players using online slot machines hosted outside the European Economic Area (EEA) in August 2026, rejecting the principle that each winning spin must be assessed in isolation. The ruling, adopted by a 3-2 vote, allows certain wins and losses to be calculated within the same gaming session, reducing a tax interpretation that could generate liabilities even when a player ended up losing money overall.
The decision requires the Finnish Tax Administration — Verohallinto, headed by Markku Heikura, to review its administrative guidance. Until now, each spin could be treated as a separate event: the stake linked directly to a winning spin could be deducted, while losses generated by other spins could remain outside the calculation. Under the new approach, losing stakes that are temporally and functionally connected may be offset within the same session. The Helsinki-based KHO is chaired by Kari Kuusiniemi.
Kari Kuusiniemi
The restriction remains significant, because losses from one gaming session cannot automatically be carried over to another. A player could win €10,000 in one session, lose €15,000 later, and still owe tax on the first session. Tax lawyer Miika Härkönen, of the Finnish Taxpayers’ Association, has also noted that the exact legal duration of a single gaming session still needs clarification.
Miika Härkönen
The change primarily affects platforms established outside the EEA, while winnings from gambling legally organized within the EEA generally remain tax-exempt for players under Finland’s Income Tax Act 1535/1992. Taxpayers affected by previous assessments may seek corrections, generally within a three-year period.
Mari Rantanen
The ruling comes as Finland prepares to partially dismantle the monopoly of Veikkaus. The new competitive market will open on July 1, 2027, covering sports betting, online slots, online casino and digital bingo. From that date, licensed operators will pay 22% of gambling margin/GGR, while Veikkaus will retain lotteries, scratch cards, physical slot machines and land-based casino gaming.
Licence applications opened on March 1, 2026. By June 8, authorities had received 50 applications, each carrying a €29,000 fee, with processing expected to take around six months. The Ministry of the Interior, headed by Mari Rantanen, published four draft decrees on June 10 covering payout rules, machine limits, venue limits and operation of the future market; consultation closed on August 5. Fiscal policy remains under the Ministry of Finance, led by Riikka Purra.
