Finland’s Supreme Administrative Court rejects Wolt’s appeal over food courier tax ruling

Finland’s Supreme Administrative Court has dismissed an appeal by food delivery service Wolt regarding the tax treatment of its couriers, upholding a decision that courier earnings constitute wages subject to withholding tax, Yle reports.

The court’s ruling, decided by a 3–2 vote, affirms a 2023 decision by the Central Tax Board which classified couriers’ income as employment earnings, requiring Wolt to withhold taxes at source. Wolt had sought to overturn the ruling but must now comply with the tax obligation.

In a statement, Wolt said it would work closely with the Finnish Tax Administration to assess the decision’s impact and implement necessary changes.

The case centres on whether couriers should be treated as employees for tax purposes, with authorities ruling that their earnings are subject to standard payroll tax deductions.