On 30 December 2019, the President of Finland signed the Law 1567/2019 that provides for the implementation of the hybrid mismatch rules of the Anti-Tax Avoidance Directive, as amended by Council Directive (EU) 2017/952 (ATAD2).
The hybrid mismatch rules entered into force on 1 January 2020 that allow Finland to tackle double deduction or deduction without taking into account that result from the differences in the legal characterization of payments, financial instruments and entities, or in the allocation of payments according to the laws of two or more jurisdictions.
