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11 bills

Topic tax at source11
  1. HE 151/2026 vpIn progress

    Lowering corporate tax and extending loss deductions

    Corporate tax will be lowered from 20 per cent to 18 per cent from 1 January 2027. At the same time, the deduction period for corporate business losses will be extended from 10 years to 25 years.

    30 Sep 2026 · no votes yet
  2. HE 209/2026 vpIn progress

    Reforming tax rules for investment funds

    The requirement that a foreign investment fund be contractual in form is removed from tax exemption and replaced with a condition that the fund be exempt from tax in its home state. At the same time, establishing European long-term investment funds in Finland will be made easier by also allowing ordinary retail investors as unitholders.

    7 Oct 2026 · no votes yet
  3. HE 24/2019 vpPassed

    Changes to income taxation for 2020

    Taxation of earned income will be eased for 2020 through index adjustments and by raising the earned income tax credit and the basic deduction. At the same time, the household expenses tax credit will be reduced and the mortgage interest tax deduction will begin to be phased out.

    17 Dec 2019 · 9 votes
    126 jaa
    34 ei
  4. HE 304/2018 vpPassed

    Clarifying investment funds' tax exemption

    Conditions for the tax exemption of investment funds and special investment funds will be laid down in more detail in the act. Tax exemption will be retained by funds that meet the specified requirements concerning aspects such as the number of unit holders and open-endedness.

    11 Mar 2019 · 3 votes

    Closest vote · Lausumaehdotus, mietintö / Timo Harakka 3

    102 jaa
    83 ei
  5. HE 14/2024 vpPassed

    Revising the Finland–France tax treaty

    Finland and France are revising their bilateral income tax treaty to eliminate double taxation and prevent tax evasion. The reform replaces an outdated treaty dating from 1970.

    12 Apr 2024 · passed without a vote
  6. HE 142/2021 vpPassed with amendments

    Revising earned income tax and deductions

    An index adjustment will be made to earned income taxation so that the taxation of work and pensions does not tighten as earnings levels and prices rise. In addition, the household expenses tax credit will be temporarily increased for giving up oil heating as well as for household and care services.

    3 Dec 2021 · 13 votes

    Closest vote · 125 §, mietintö / Ville Vähämäki

    95 jaa
    66 ei
  7. HE 31/2015 vpPassed

    Tax cuts and smaller mortgage deductions

    Taxation on labour will be eased in 2016 by increasing the earned income tax credit and the basic deduction, particularly for low- and middle-income earners. At the same time, the tax deductibility of mortgage interest will be reduced and taxation on high earned and capital income will be tightened.

    2 Dec 2015 · 24 votes

    Closest vote · Lausumaehdotus, mietintö / Timo Harakka 2

    121 jaa
    54 ei
  8. HE 282/2018 vpPassed

    Tightening dividend taxation on nominee shares

    Dividend taxation on nominee-registered shares would be tightened and supervision stepped up. The actual end-beneficiary information for dividends must always be reported to the Finnish Tax Administration for a reduced tax rate to be applied.

    26 Mar 2019 · 3 votes

    Closest vote · Lausumaehdotus, mietintö / Timo Harakka 3

    94 jaa
    77 ei
  9. HE 306/2018 vpPassed

    Clarifying taxation of foreign private equity

    The tax treatment of foreign investors in Finnish private equity funds will be eased in situations where an investment is made through another fund. The change aims to remove tax obstacles and attract more international growth funding to Finland.

    5 Mar 2019 · passed without a vote
  10. HE 103/2018 vpPassed

    Tax treaty between Finland and Hong Kong

    Finland and Hong Kong will introduce a comprehensive tax treaty to eliminate double taxation of income and prevent tax evasion. The treaty clarifies which party has the right to tax income moving between the countries.

    5 Oct 2018 · passed without a vote
  11. HE 91/2016 vpPassed

    Updating dividend taxation for EU companies

    Finnish tax acts are updated to correspond to amendments made to the EU Parent-Subsidiary Directive. Certain Polish and Romanian company forms are treated equally with other EU companies in the taxation of dividends.

    23 Jun 2016 · passed without a vote