Finland: Government cuts corporate tax in fiscal plan for 2027–2030
The Finnish government has announced the economic plan for the years 2027–2030 on 22 April 2026. Key measures include tax incentives for households and businesses, significant investments in infrastructure and housing, and a strategic focus on
See MoreFinland: Government approves suspension of law enforcing Russia tax treaty
Finland’s government approved a proposal to suspend the domestic implementing act of the Finland–Russia Income Tax Treaty (1996), as amended on 16 April 2026. The proposal has been submitted to parliament for consideration. Finland has
See MoreFinland moves forward with municipal tourist tax legislation
Finland’s Ministry of Finance announced on 17 April 2026 that it is preparing to introduce a tourist tax that would allow municipalities to generate additional revenue from visitors. The Ministry of Finance has begun drafting legislation following
See MoreFinland updates guidance on Pillar Two safe harbours, side-by-side package, transitional measures
Finland's Tax Administration issued a comprehensive guidance on simplified tax calculation provisions under the Minimum Tax Act (1308/2023) on 13 April 2026, offering significant relief to large multinational and domestic groups navigating complex
See MoreFinland addresses group identification, income allocation in new guidance on Minimum Tax Act
Finland’s Tax Administration issued detailed guidance regarding the minimum tax for large corporate groups yesterday, 9 April 2026, focusing on group identification and income allocation. This regulatory framework applies to both large domestic
See MoreFinland: Tax authority issues reminder for 2025 corporate tax filing deadline
Finland’s Tax Administration has reminded taxpayers, on 2 April 2026, of the approaching deadline for submitting corporate tax returns for accounting periods ending in December 2025, with filings due by 30 April 2026. A range of entities,
See MoreFinland officially announces suspension of tax treaty with Russia
Finland has formally published its decision to suspend the 1996 income tax treaty with Russia, with the suspension set to take effect on 1 July 2026. The decision was published in Finland's Official Gazette on 2 April 2026, following an
See MoreFinland consults proposal to suspend tax treaty with Russia
The Finnish Ministry of Finance has launched a public consultation on 20 March 2026 regarding a draft proposal to suspend the Finland-Russia Income Tax Treaty of 1996, as amended in 2000. Due to the urgency of aligning domestic law with the
See MoreFinland updates minimum tax act to reflect latest Pillar Two guidance, implements Side-by-Side package
Finland has gazetted Law 187/2026 of 20 March 2026, introducing several amendments to the Minimum Tax Act for Large Groups, aligning national law with European Union directives on global tax standards. The changes align domestic legislation with
See MoreFinland: President approves suspension of tax treaty with Russia
Finland’s Ministry of Finance announced that the President has approved the suspension of the 1996 income tax treaty with Russia, effective 1 July 2026, after a formal proposal was made to the President for approval. This follows after
See MoreFinland: Parliament enacts amendments to Pillar 2 rules to incorporate OECD, G20 guidance on advanced rulings
Finland’s parliament adopted the law proposals HE 196/2025 and HE 6/2026 on 11 March 2026, amending the Law on Minimum Tax by Large Groups (Pillar Two rules) to align with new international guidance and strengthen enforcement mechanisms. The
See MoreFinland to suspend 1996 tax treaty with Russia
The Finnish government had decided to suspend its income tax treaty with Russia, effective 1 July 2026, following Russia's partial withdrawal from the agreement in August 2023. The announcement was made in a press release issued on 12 March
See MoreFinland to reduce corporate tax rate in financial framework for 2027-30
Finland's Ministry of Finance has published a proposed decision outlining its draft spending framework proposal on 26 February 2026, which includes the government's fiscal plans for the 2027–2030 budget cycle. The framework includes sweeping
See MoreFinland: Government proposes side-by-side package implementation under Pillar 2 amendments
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
See MoreFinland enables electronic submission of global minimum tax returns via MyTax
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
See MoreFinland consults amendments to Pillar 2 minimum tax law, proposes side-by-side arrangement
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
See MoreFinland issues guidance on Pillar 2 effective tax rate, top-up tax calculations
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
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Finland implements DAC9 top-up tax simplified filing, information exchange rules
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
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