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Finland’s Supreme Administrative Court rejects taxation of individual online slot spins

By SectorWire desk ·

Summary

Finland’s Supreme Administrative Court rejected individual-spin taxation for online slots hosted outside the European Economic Area, citing Taloustaito. Judges voted 3–2 to require session-based calculations. Hippos ATG chief compliance officer Antti Koivula said players cannot offset losses in one session against another session’s gains.

Why it matters

Tax calculations for online slots hosted outside the European Economic Area must use sessions, with losses unavailable against other sessions’ gains.

Entity mapoperates inlicensed byappointed atNational Police BoardVeikkausHippos ATGSupreme AdministrativeAntti KoivulaOnline slot taxation rTax AdministrationMiika HärkönenFinlandWildzJuhani Wallinvirta
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