Tax-free art competitions

Application period

15.05.2013 - 31.08.2013
Applications postmarked on the last day will be accepted.

Application form

Intended recipients

Associations and other organisers of art competitions may apply for tax-free status for the awarded prizes. The competitions must be artistically significant national or international art competitions. Tax-free status is available for prizes awarded in 2013.

Purpose

Each year the Ministry of Finance names and lists in a special decree those art competitions whose prizes shall not be considered as taxable income
Decree of the Ministry of Finance on the tax-free status of art competitions in 2012
Tax-free status should not be sought for recognition awards, the tax-free status of which is legislated separately.

Application

The application should include the following information:
• The official name of the competition in Finnish and Swedish
• The name of the organiser of the competition in Finnish and Swedish
• The number and amount of the prizes
• Whether the competition is organised annually or otherwise regularly or just once
• Whether the competition is open or invitational.

Delivery of application

The application should be sent to the national arts council corresponding to the artform in question.
The national arts councils and Central Arts Council shall submit a proposal regarding the matter to the Ministry of Education and Culture. The final decision is made by the Ministry of Finance based on the proposal of the Ministry of Education and Culture.

Notification of decision

The Ministry of Finance publishes its decision in the form of a decree no later than January. Individual applicants are not notified separately.

Further information

tel. +358 295 330 700
tkt-asiakaspalvelu@minedu.fi