Istuntosali

Search

Search understands meaning: “electricity prices” also finds bills worded differently. A number such as HE 78/2026 goes straight to the bill.

Try

8 bills

Topic limited tax liability8
  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 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
  4. HE 204/2021 vpPassed

    Tightening taxation of reverse hybrid mismatches

    Tax avoidance by multinational enterprises will be tackled by expanding taxation in situations where income risks going entirely untaxed due to differences between countries' tax systems. Income attributable to foreign owners of Finnish partnerships will be taxed in Finland if it is not taxed in the owner's home country.

    8 Dec 2021 · passed without a vote
  5. 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
  6. 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
  7. HE 218/2018 vpPassed

    Reforming controlled foreign company legislation

    Amendments required by an EU directive will be made to legislation on the taxation of controlled foreign companies to prevent tax avoidance. The rules concern situations where income is shifted to companies or other entities established in low-tax jurisdictions.

    20 Dec 2018 · 6 votes

    Closest vote · Lausumaehdotus, mietintö / Timo Harakka 3

    97 jaa
    84 ei
  8. HE 145/2016 vpPassed

    Extending crew support to survey vessels

    Hydrographic survey vessels will be included in the state crew support scheme for maritime transport. At the same time, people working on these vessels will be transferred to the seamen's pension scheme.

    25 Oct 2016 · passed without a vote