Finland consults amendments to Pillar 2 minimum tax law, proposes side-by-side arrangement

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

Finland’s Ministry of Finance issued Notice No. 74/2025 on 31 December 2025, confirming that the Multilateral Competent Authority Agreement under the Crypto-Asset Reporting Framework (CARF MCAA) took effect in Finland starting today, 1 January

During the IMF/World Bank annual meetings in October 2025, a panel discussion was held on 17 October 2025 on digitalisation. The panel included representatives of the administrations of Finland, Brazil and Madagascar who outlined their efforts to

Finland’s parliament concluded its deliberations and voting on the 2026 Budget on 19 December 2025. The key tax measures, including the reduced corporate tax rates and the 2026 income tax schedule, have been adopted. The single reading of the