KKO 2025:99 – Tachograph exemption for forestry contracting clarified | LKOS Law Office
KKO 2025:99 – Finnish Supreme Court clarifies tachograph exemption in forestry transport
On 20 November 2025, the Finnish Supreme Court issued a precedent, KKO 2025:99, clarifying when a forestry contracting company may operate a truck without a tachograph under EU road transport social legislation. The decision is highly relevant for forestry contractors, transport and logistics companies, and employers responsible for drivers’ working time, tachograph compliance and safety obligations.
1. Background – what was the case about?
A was driving a truck owned by B Oy, transporting a forest harvester less than 100 km from the company’s place of business to a logging site. No tachograph was installed or used in the vehicle. The prosecutor argued that the transport fell under the tachograph requirement and that A had breached EU road transport social rules.
The lower courts considered that B Oy was not a forestry undertaking for the purposes of the national exemption, because it did not own forest land, but provided contracting services to third parties. Therefore, the exemption from tachograph use was considered inapplicable.
2. Supreme Court: forestry contracting is forestry activity
The Supreme Court overturned the lower courts and dismissed the charges. The Court held that:
- forestry includes both growing trees and harvesting them
- logging is part of forestry regardless of forest ownership
- a forestry contracting company (such as B Oy) is therefore a forestry undertaking under the exemption
The interpretation was aligned with Regulation (EC) No 561/2006 (driving and rest time rules), Regulation (EU) No 165/2014 (tachographs), and the CJEU’s case law requiring exemptions to be applied consistently and narrowly.
3. Own business operations – when does the exemption apply?
The Court also assessed whether the transport was part of B Oy’s own business operations. The Court noted that:
- the transport’s sole purpose was to move machinery used in the company’s own logging work
- the transport was secondary and necessary to the main forestry activity
- there is no separate competitive market for such movements of specialised forestry machinery
Accordingly, the vehicle was used in the company’s own forestry business. As the other requirements (including the 100 km radius) were met, the truck was exempt from the tachograph requirement.
4. What does this mean for businesses?
This ruling has practical implications for:
- Forestry contracting and harvesting companies – clearer guidance on tachograph exemptions and compliance.
- Transport and logistics operators – improved predictability regarding EU social legislation in road transport.
- Employers and fleet managers – reduced risk of criminal liability for tachograph or driving time errors.
- Insurance and liability assessments – more certainty when tachograph use (or non-use) affects responsibility.
This decision complements an already complex regulatory framework governing heavy vehicle operations, tachographs, working time, driver fatigue, accident prevention and road safety. Businesses should ensure their transport arrangements, contracts, internal guidelines and compliance processes fully reflect current law.
To learn more about how EU transport rules and tachograph obligations apply to your operations, explore our logistics, transport and maritime law services.
Need support with tachograph regulation and transport compliance?
LKOS Law Office advises companies on EU road transport social legislation, national transport law, tachograph requirements, driving time rules, and practical compliance management across forestry contracting, logistics and heavy transport operations.
Contact our experts for tailored advice: Contact LKOS Law Office – Transport & Logistics Law Specialists.
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