Page 6 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

1.14.7 Residence of Municipality ...................................................................... 43 1.14.8 Other Guidelines ...................................................................................... 44 1.14.9 Au Pairs...................................................................................................... 44
1.15 Family Members ................................................................................................... 44 1.15.1 Definition of Family Members ............................................................... 44 1.15.2 Access to the Finnish Labour Market.................................................... 45
2 IMMUNITY AND INVIOLABILITY ......................................................... 48
2.1 General ................................................................................................................... 48
2.2 Diplomatic Immunity .......................................................................................... 48
2.3 Inviolability............................................................................................................ 49
2.3.1 Inviolability of the Mission Premises, Residences
and other Property................................................................................... 49
2.3.2 Personal Inviolability............................................................................... 50
2.4 Table........................................................................................................................ 51
2.5 Respect for Local Laws and Regulations........................................................... 51 2.5.1 Parking Fines ........................................................................................... 51 2.5.2 Police Traffic Control............................................................................... 52 2.5.3 Driving Under the Influence of Alcohol, Drugs or Medicines .......... 53
2.6 Waiving the Immunity ......................................................................................... 53
3 TAXATION...................................................................................................... 54
3.1 General ................................................................................................................... 54
3.2 Business Identity Code......................................................................................... 54
3.3 Income Tax ............................................................................................................. 54
3.4 Net Wealth Tax ..................................................................................................... 55
3.5 Inheritance and Gift Tax ...................................................................................... 55
3.6 Real Property Tax.................................................................................................. 56
3.7 Sales Profits ............................................................................................................ 56
3.8 Transfer Tax ........................................................................................................... 57
3.9 Value Added Tax (VAT) ....................................................................................... 58 3.9.1 Purchases in Finland................................................................................ 59 3.9.2 Purchases within the EU ......................................................................... 60
3.10 Excise Duties.......................................................................................................... 62 3.10.1 Acquisition of Products exempt from Excise Duty............................. 62 3.10.2 Excise Duty on Fuel and Heating Oil.................................................... 63 3.10.3 Excise Duty on Electricity ....................................................................... 64
3.11 Customs Duties ..................................................................................................... 64 3.11.1 Exemption from Customs Duties .......................................................... 64 3.11.2 Exemption Procedure .............................................................................. 65
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