Wolt loses tax appeal as Finnish court rules couriers are employees for taxation purposes

Finland’s Supreme Administrative Court has rejected an appeal by Wolt in a significant case concerning the taxation status of food delivery couriers.

The ruling means that income earned by Wolt couriers must be treated as wages for tax purposes, obliging the company to withhold taxes directly from courier payments.

Wolt had appealed against a decision issued by Finland’s Central Tax Board in August last year. The company argued that couriers working through its platform should continue to be treated as independent entrepreneurs rather than employees in matters related to taxation.

However, the Supreme Administrative Court upheld the earlier interpretation, concluding that the relationship between Wolt and its couriers meets the criteria for wage-based taxation.

The decision is expected to have broad implications for Finland’s growing gig economy, particularly for platform-based delivery and transport services that rely on freelance workers.

Under the ruling, Wolt will now be responsible for handling tax withholding obligations linked to courier earnings. The decision may also influence how other digital platform companies operating in Finland structure their employment and payment models in the future.

The case has attracted attention from labour experts and policymakers as debates continue across Europe over the rights, protections and employment status of gig economy workers.

Wolt has not yet publicly detailed how the ruling will affect its operations or courier agreements in Finland.