Finnish Chamber of Commerce warns of unclear taxes on berries and bottle deposits

The Finnish Chamber of Commerce has highlighted ambiguities in tax regulations regarding seasonal activities like berry picking and collecting bottle deposits. According to Tomi Viitala, the Chamber's leading tax expert, while selling wild berries in their natural state to consumers is tax-free, freezing the berries before sale is classified as processing, which makes the income taxable.

Additionally, the tax treatment of beverage container deposits is often misunderstood. While returning one's own used packaging is not taxable, collecting bottles or cans from others—such as from public spaces or neighbors—is considered taxable earned income.

The Chamber argues for clearer legislation to reduce administrative burdens, suggesting that regulations should not create more effort than the resulting tax revenue justifies. Viitala noted that making bottle deposits tax-exempt would be a practical step toward simplifying the system without harming public finances.