Finland’s Supreme Administrative Court has rejected the practice of treating each online slot spin outside the European Economic Area (EEA) as a separate taxable event. The unpublished ruling, reportedly decided 3-2, allows results to be assessed across a connected gaming session. Losing stakes may offset winnings within that session, but not profits from another session. Updated tax guidance is required, while the meaning of a gaming session remains unsettled.
Individual slot spins should no longer be assessed as separate taxable events.
Wins and losses within the same gaming session may be calculated together.
Losses from one session cannot offset profits generated in another.
Players may be liable for tax even if they record an overall gambling loss.
The 3-2 decision reflects disagreement regarding the scope of allowable deductions.
Revised guidance will need to define session boundaries and specify required records.
The Finnish Tax Administration’s published guidance states that gross winnings from slot games organised outside Finland or the EU/EEA are taxable as earned income and that stakes cannot be deducted from those winnings. However, Taloustaito reported on 14 August 2026 that the Supreme Administrative Court rejected this individual-game approach.
According to the Finnish publication, the court found that losing stakes may be deducted when the relevant games form part of the same connected gaming session.
Miika Härkönen, a tax lawyer at the Finnish Taxpayers’ Association, told Taloustaito, in a translation from Finnish:
The most important aspect of the decision is that the Supreme Administrative Court did not accept the Tax Administration’s view that each game should be treated as a completely separate event.
The distinction applies when Finnish players use online casino operators established and licensed outside the EEA. Winnings from gambling lawfully organised within the EEA are generally exempt from Finnish income tax.
The ruling refers to the Finnish concept pelirupeama, which denotes a connected period of play. There is currently no public test to determine whether breaks, switching games or returning later constitutes a new session.
Antti Koivula, Chief Compliance Officer at Hippos ATG, summarised the restriction:
Losses from one session cannot be offset against profits from another.
Uncertainty regarding session boundaries may affect how players and operators record transactions. Timestamps, stakes, payouts and movement between online slot games may be relevant when supporting a tax calculation or challenging an assessment.
The decision comes as the Finnish gambling market moves towards licensed competition. The Ministry of the Interior confirms that licence applications opened on 1 March 2026 and approved operators may launch betting, online casino, slot and bingo services from 1 July 2027.
Winnings from locally licensed services are expected to be tax-free for players. Tax treatment outside this framework will remain relevant to channelisation and the commercial rationale for obtaining a Finnish licence.
