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Finnish Professional Bettor Wins Landmark Tax Case: A Comprehensive Guide to the Ruling and Its Implications

By jili tutorial · October 7, 2026

Finnish Professional Bettor Wins Landmark Tax Case: A Comprehensive Guide to the Ruling and Its Implications

Overview: A Landmark Decision for Professional Gamblers in Finland

In a groundbreaking legal victory that has sent ripples through Finland’s betting community, professional bettor Antti Koivula has successfully challenged the Finnish tax authorities’ stance on how gambling income and losses should be treated for tax purposes. After more than five years of legal battles, Finland’s Supreme Administrative Court ruled in Koivula’s favor, establishing a precedent that professional bettors can now deduct their losing bets—as well as certain expenses—from their taxable gambling winnings.

This article delves deep into the case, explains the previous tax treatment, breaks down the court’s reasoning, and explores what this ruling means for professional bettors and Finland’s upcoming regulated betting market.

The Case in Detail: What Happened?

The Numbers Behind the Dispute

In 2020, Antti Koivula placed approximately €366,000 in bets and won back roughly €407,000. His actual net profit was therefore around €41,000. However, under the Finnish tax authorities’ interpretation, each bet was treated as an individual transaction. This meant that Koivula’s losing bets could not be classified as costs incurred to generate his betting income. Instead, only the gross winnings were considered taxable income, while losses were ignored.

The Staggering Tax Bill That Nearly Broke Him

Koivula told news outlet Nettipokeri that the €41,000 profit could have potentially resulted in a tax bill of €166,000—more than four times his actual net profit. “I certainly had to look into where I could get a loan. There was financial pressure,” Koivula said. “I am not a millionaire, nor am I financially independent. I have three small children and support my family.”

This case highlights a critical flaw in the tax system: treating gambling winnings and losses separately, rather than as part of a single income-producing activity, can lead to absurd tax liabilities that bear no relation to a bettor’s actual economic reality.

Koivula, who has been betting professionally for over a decade and also serves as Chief Compliance Officer at Hippos ATG operator, argued that his betting should be treated as an income-producing activity—similar to freelancing or running a small business. He asserted that the costs of his losing bets were legitimate expenses incurred to generate his winning bets.

The case wound its way through Finland’s legal system, eventually reaching the Supreme Administrative Court, which ruled in Koivula’s favor after more than five years. Celebrating the decision, Koivula shared on LinkedIn: “The tax bear is down! The case concerned my personal income taxation and determined the tax treatment of professional bettors in Finland—both now and going forward. This one matters. More soon.”

Before the Ruling: How Gambling Was Taxed in Finland

The Individual Transaction Approach

Prior to this decision, Finnish tax authorities treated gambling wins and losses as separate, unrelated events. If you placed 1,000 bets in a year and won on 400 of them, you were taxed only on the winnings from those 400 bets. The 600 losing bets were simply considered personal losses—not deductible expenses.

This created a deeply unfair situation for professional bettors, who rely on statistical models, systematic approaches, and large volumes of bets to generate long-term profits. A professional might break even over a year but still face a massive tax bill because the authorities looked at each winning bet in isolation.

Why the Old System Failed Professionals

What the Supreme Administrative Court Actually Ruled

Key Points from the Decision

The court ruled that Koivula’s betting activity clearly fell within the criteria for being classified as income-generating activity for tax purposes. But it deliberately avoided drawing a precise line for future cases. Instead, it provided a framework of factors that courts and tax authorities should consider.

The court took into account:

What “Income-Generating Activity” Means in Practice

Joonas Karhu, lawyer at Huhtikuu, explained: “What this means in practice is that stakes from unsuccessful bets can be deducted from taxable betting winnings. Also travel expenses between home and the workplace were deductible.”

This is a significant shift. Professional bettors can now:

  1. Deduct the cost of losing bets from their total gambling income.
  2. Deduct reasonable travel expenses related to their betting activities.
  3. Treat their betting as a coherent, ongoing business for tax purposes.

What the Court Did NOT Rule

The court did not classify Koivula’s betting as a business activity under the Business Income Tax Act. This is an important distinction. The ruling applies to personal income taxation, not business taxation. This means:

The Criteria for Being a “Professional Bettor” in Finland

No Set Working Hours or Exact Income Limits

Koivula noted that the court did not specify hard-and-fast thresholds. “The ruling states that I clearly fell within the scope of the criteria. It does not specify exactly where the line should be drawn,” he told Nettipokeri.

There are no defined working hours, no minimum stake sizes, and no exact income limits that automatically qualify or disqualify someone. Instead, the court emphasized that the overall picture is what counts.

The Four Key Factors Courts Will Examine

Based on the ruling, the following factors are likely to be considered when determining if someone is a professional bettor for tax purposes:

  1. Duration of activity: Has the person been betting systematically for months or years? Temporary or occasional betting may not qualify.

  2. Systematic approach: Is there evidence of disciplined staking, record-keeping, and strategy? Random or emotional betting is less likely to be considered professional.

  3. Expertise and knowledge: Does the bettor have demonstrable expertise in the markets they bet on? This could include statistical analysis, deep sports knowledge, or proprietary models.

  4. Economic significance: Does the activity generate a meaningful portion of the bettor’s income? It does not have to be the main source of income, but it must be more than a casual pastime.

Practical Implications for Bettors

If you are a regular bettor in Finland and want to potentially benefit from this ruling, you should:

Impact on Finland’s Future Betting Market

A New Regulated Market Set for July 2027

Finland is currently in the process of opening its betting market to licensed operators. The new market is scheduled to launch in July 2027. This ruling could not have come at a more critical time.

Koivula told Nettipokeri that the decision could prove beneficial for professional betting in Finland once the regulated market opens. The case may establish a legal precedent for any future tax disputes related to gambling income.

Why This Matters for the Emerging Market

Potential Challenges Ahead

Despite the victory, there are still unknowns:

Practical Takeaways for Professional Bettors in Finland

What You Can Now Deduct

Based on the ruling, professional bettors can likely deduct:

What You Still Cannot Deduct

Steps to Protect Your Tax Position

  1. Maintain meticulous records: Use a spreadsheet or dedicated software to log every bet, its outcome, and any related expenses.
  2. Separate your finances: Use a dedicated bank account or e-wallet for betting transactions.
  3. Document your expertise: Keep a journal or portfolio that demonstrates your knowledge, research process, and systematic methods.
  4. Consult a tax professional: This ruling is new, and its application may vary. A local tax advisor familiar with Finnish gambling law can help you structure your activities correctly.

Conclusion: A Victory with Lasting Implications

Antti Koivula’s five-year legal battle has resulted in a landmark ruling that fundamentally changes the tax treatment of professional betting in Finland. The Supreme Administrative Court’s decision recognizes that professional betting is not merely a series of individual wagers, but an ongoing income-producing activity with legitimate costs.

For Koivula, the immediate impact is relief from an insurmountable tax bill. But the broader significance extends to the entire Finnish betting community—especially as the country prepares to launch its regulated market in 2027. Professional bettors now have a clearer legal path to deduct their losses and expenses, making professional gambling a more viable and fair-taxed pursuit.

As Joonas Karhu emphasized, the case sets a precedent for future disputes. While the court did not provide a bright-line rule, it established a framework that recognizes the reality of professional betting. For that, bettors across Finland can thank Antti Koivula—and the court that finally “brought down the tax bear.”