Definition of a bicycle benefit bicycle
According to the Finnish tax administration decision regarding fringe benefits, the decision regarding bicycle benefit is only applicable to bicycles as defined in the vehicle act. Thus for example electric scooters are not applicable as per the aforementioned definition of bicycles in the vehicle act. Please note that the law is written in Finnish and is only loosely translated into English below.
The 28 § of the vehicle act defines a bicycle as follows:
A bicycle refers to a vehicle operated by one or more people or used for transportation of items, equipped with pedals or hand pedals, and a fully or mostly muscle-operated vehicle, with a minimum of two wheels.
A bicycle can also be equipped with an electrical engine(s) with a total rated combined power of 250 watts, that only works while pedalling and turns off when reaching the speed of 25 kilometres per hour ( an electrically assisted bicycle). Electrical engines can also operate without pedalling if the maximum top speed is six kilometres per hour.
The 29 § of the vehicle act defines a light electric vehicle and as such that the maximum rated power of these can only be 1000 watts, but these are not counted as electrically assisted bicycles and thus do not fall into the range of bicycle benefit.