Finland: Government seeks revisions to Pillar 2 tax rules
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
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Finland: CARF MCAA enters into force
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
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IMF: Revolutionizing Public Finance Operations through Digitalization
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
See MoreFinland: Parliament adopts budget for 2026
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
See MoreFinland updates BEPS MLI stance on Brazil tax treaty, including correctionsÂ
Finland submitted an updated consolidated position for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI), as noted by the OECD on 11 December 2025. This update includes two specific corrections regarding
See MoreFinland: Parliament approves amendments to business tax, asset valuation law
Finland’s parliament (Eduskunta) has approved Bill No. HE 125/2025 vp on 25 November 2025, introducing amendments to the Business Income Tax Act and the Valuation of Assets in Taxation Act, along with temporary changes to the Income Tax
See MoreFinland enacts DAC8 crypto-asset reporting
Finland has gazetted Law 1044/2025 of 28 November 2025 on 1 December 2025 to implement EU Directive 2023/2226 (DAC8) of 17 October 2023, introducing new reporting and due diligence requirements for crypto-asset service providers. Approved by the
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Finland: Tax Administration updates Pillar 2 guidance on profit, tax allocation in complex group structures
Finland’s Tax Administration has issued an updated version of its guidance on the Law on Minimum Tax by Large Groups (Laki suurten konsernien vähimmäisverosta), providing fresh clarification on how profits, losses and taxes should be allocated
See MoreFinland announces BEPS MLI implementation for tax treaty with Argentina
Finland issued Notice 51/2025 on 3 November 2025, announcing that the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) will enter into force for its 1994 income and capital tax treaty
See MoreFinland: Parliament reviews amendments to permanent establishment income allocation rules
Finland’s Parliament is reviewing draft bill HE 164/2025 vp, which proposes amendments to domestic regulations on attributing profits to permanent establishments on 12 November 2025. The proposal suggests amending the Income Tax Act, the Act on
See MoreFinland: MoF consults on proposed amendments to the minimum tax act for large corporate groups
Finland’s Ministry of Finance has launched a public consultation on proposed changes to the Minimum Tax Act on 11 November 2025 to maintain compliance with the EU Minimum Tax Directive (2022/2523). The legislative change would ensure that
See MoreFinland: MoF reports IMF approves its new fiscal frameworkÂ
Finland’s Ministry of Finance announced that the International Monetary Fund (IMF) published its statement on the Finnish economy on 10 November 2025. The report praises Finland’s new national fiscal framework. According to the IMF, the
See MoreFinland: Parliament considers ending electricity tax incentives for data centresÂ
Finland’s Parliament is reviewing draft bill HE 156/2025 vp, which proposes eliminating the electricity tax incentive currently granted to data centres and mining operations. The proposal proposes to repeal certain sections of the Act on Excise
See MoreFinland develops internal control and risk management based on OECD recommendations
Finland’s Ministry of Finance announced on 31 October 2025 that it has been collaborating with the OECD to identify the most effective approaches to developing internal control, risk management, and internal audit. This work is a response to the
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Finland: Government submits third supplementary budget for 2025 to the Parliament
Finland submitted its third supplementary 2025 budget, proposing changes to spending, revenue, and borrowing. Finland’s Government submitted its third supplementary budget proposal for 2025 to Parliament on 10 October, proposing changes to
See MoreFinland: Government proposes expansion of digital platform operators’ reporting obligations under DAC7
The proposal extends reporting to non-EU sellers if their country exchanges information with Finland under the DPI-MCAA. Finland’s government submitted a legislative proposal (HE 140/2025) to parliament on 9 October 2025, aiming to amend the
See MoreFinland: Parliament reviews bill to enact DAC9
Finland’s Parliament is reviewing a bill to implement the EU’s DAC9 directive following a public consultation that ended on 26 September 2025. Finland’s Parliament is reviewing draft bill HE 142/2025 vp as of 10 October 2025, which aims
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OECD: Finland, Liechtenstein, and Norway join GIR MCAA
In total, 20 countries have signed the agreement as of 30 September 2025. According to an OECD update on 30 September 2025, Finland, Liechtenstein, and Norway have signed the Multilateral Competent Authority Agreement on the Exchange of GloBE
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