Finland has adopted legislation transposing DAC9 into national law, introducing crypto-asset reporting and automatic information exchange rules, effective 1 January 2026.
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 2025.
This directive, adopted on 14 April 2025, introduces updated regulations to enhance the exchange of information related to top-up tax information returns. It also establishes a framework to support the practical application of filing obligations outlined in Directive (EU) 2022/2523.
This means that MNEs can submit a single, central filing through their ultimate parent entity or a designated filing entity, instead of requiring each constituent entity in different Member States to file separately. It also provides clear guidance on filing rules and includes a standard template for the top-up tax information return.
The proposed legislation seeks to align Finland’s tax reporting and information-sharing processes with these new EU standards, ensuring compliance and improved cooperation across member states.
Earlier, Finland’s Parliament reviewed draft bill HE 142/2025 vp on 10 October 2025 to implement Council Directive (EU) 2025/872 (DAC9).
