Finland proposes interest deduction relief for critical infrastructure projects
Finland’s Parliament is reviewing Government Proposal HE 227/2026 vp, part of the Government’s 2027 Budget package, which proposes a new exception to the country’s interest deduction restriction rules. This legislative change allows
See More
Finland: Parliament approves amending protocol to tax treaty with Switzerland
Finland’s Parliament has approved the Government Proposal HE 159/2026 vp to ratify the amending protocol to the 1991 tax treaty with Switzerland on 6 October 2026. Signed on 28 May 2026, the protocol aligns with OECD BEPS minimum standards by
See More
Finland proposes investment fund tax reforms following CJEU ruling, including ELTIF changes
The Finnish Government presented Government Proposal HE 209/2026 vp to Parliament on 2 October 2026, proposing amendments to the Income Tax Act, the Act on the Taxation of Income of Non-Residents and the Prepayment Act. The primary impetus for
See More
Finland: Government proposes major reforms to corporate restructuring tax rules
Finland’s government has submitted a legislative proposal (HE 211/2026) to Parliament to amend the existing rules on mergers on 1 October 2026. The proposal aims to make corporate restructuring rules more flexible, streamline tax procedures, and
See More
Finland proposes corporate and personal income tax cuts in 2027 Budget
Finland’s government submitted its proposal for the 2027 Budget to Parliament (HE 175/2026) on 21 September 2026. The proposal’s tax measures are consistent with those outlined in the Ministry of Finance’s 6 August 2026 Budget Proposal for
See More
Finland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027
Finland's government announced, on 17 September 2026, that it proposed two significant changes to corporate taxation, effective from 2027. The alterations target both the tax rate structure and loss carry-forward provisions for businesses. Lower
See MoreFinland: MoF consults on narrower exemption for indirect real estate transfers
Finland’s Ministry of Finance has initiated a public consultation on a draft proposal to amend Section 10 of the Income Tax Act as of 14 September 2026. This legislative change focuses on the taxation of indirect real estate transfers,
See MoreFinland submits bill to parliament to approve tax treaty protocol with Switzerland
Finland’s government submitted a bill to Parliament seeking approval of the amending protocol to the Finland–Switzerland Income and Capital Tax Treaty (1991) on 10 September 2026. The protocol, signed on 28 May 2026, would amend the treaty as
See More
Finland updates list of participating jurisdictions for automatic financial account information exchange
Finland’s tax administration published an updated list of participating jurisdictions for the automatic exchange of financial account information under DAC2, the CRS MCAA, and bilateral automatic exchange agreements on 9 September 2026. The
See More
Finland proposes reduced corporate tax rate in 2027 budget
Finland’s government has announced the 2027 budget proposal, on 1 September 2026, with the intention to stimulate the economy through targeted tax cuts for low- and middle-income earners and a significant reduction in the corporate tax rate to
See More
Finland: MoF consults tax procedure changes to expand digital reporting, strengthen enforcement
Finland’s Ministry of Finance has submitted a draft proposal for public consultation, seeking amendments to the Tax Procedure Act and related legislation on 21 August 2026. The changes target three main areas: digitalisation of tax reporting,
See MoreFinland, France income tax treaty enters into force
The Finland–France income tax treaty, signed in 2023, will enter into force on 28 August 2026. The new tax treaty aims to replace the 1970 tax convention between the two countries. The treaty covers major income taxes in both countries,
See More
Finland proposes corporate tax cuts in draft 2027 budget
Finland’s Ministry of Finance announced the draft budget for 2027 on 6 August 2026, which includes several significant corporate tax measures. The government will review the draft budget during its budget session on 1–2 September, after which
See More
Netherlands, Finland establish arbitration procedures under BEPS MLI tax treaty framework
The Netherlands has gazetted a Memorandum of Understanding (MoU) with Finland establishing the procedures for applying the arbitration provisions set out in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent
See MoreFinland consults proposed comprehensive tax reforms to boost household incomes, work incentives
Finland's Ministry of Finance has initiated a public consultation on sweeping amendments to income taxation and the Income Tax Act, designed to strengthen purchasing power and encourage employment. The package targets a EUR 230 million reduction in
See MoreFinland establishes permanent tax residency framework for foreign investment funds
The President of Finland ratified a law that brings amendments to the Income Tax Act concerning the tax residency rules for certain foreign investment funds on 16 June 2026. Under Finland’s general rules, a foreign entity can be treated as a
See MoreFinland formally ends tax treaty with Russia from July 26
Finland will formally suspend its income tax treaty with Russia effective 1 July 2026, aligning with Russia's August 2023 decision to suspend reciprocal application. Up until now, Finland maintained the treaty unilaterally despite the lack of mutual
See More
France ratifies tax treaty, amending protocol with Finland
The French Official Gazette on 16 June published Law No. 2026-510, which authorises the ratification of the income tax treaty and protocol with Finland. The treaty was signed on 4 April 2023 and the amending protocol was signed on 22 May 2023.
See More