Finland: MoF consults DAC9 reporting rules

Finland’s government submitted a new law proposal (HE 6/2026) to parliament on 12 February 2026, which supplements the earlier proposal HE 196/2025, introducing further amendments to the Law on Minimum Tax by Large Groups, which implements the

Finland’s tax administration confirmed, on 30 January 2026, that companies covered by the Law on Minimum Taxation on Large Groups can begin submitting their global minimum tax filings electronically from 30 January 2026. All filings will be

Finland’s Ministry of Finance launched a public consultation on 23 January 2026 regarding additional proposed amendments to the Minimum Tax Act, focusing on the implementation of the OECD/G20 Pillar 2 global minimum tax rules. The consultation

Finland’s tax administration has published new guidance on 20 January 2026 on the minimum taxation of large groups under the Pillar 2 global minimum tax framework. The guidance provides detailed explanations on the calculation of the effective

Finland has enacted legislation implementing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9), which comes into force on 1 January 2026. The law was published in the official gazette on 29 December

Finland’s government has presented a legislative proposal (HE 196/2025) to parliament (published on 2 January 2026), which seeks to amend the Act on the Minimum Tax for Large Groups (1308/2023) to incorporate the OECD and G20 Inclusive Framework