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2 bills

Topic balancing of loss2
  1. HE 151/2026 vpIn progress

    Cutting corporate tax, extending loss deductions

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

    23 Oct 2026 · 1 vote

    Only vote · Dissenting opinion

    86 jaa
    69 ei
  2. HE 185/2020 vpPassed

    Tax deduction of EEA subsidiary losses

    A Finnish parent company will, under certain conditions, be able to deduct the final losses of a subsidiary located in another EEA state in its taxation. The deduction can be made as a separate group deduction once the subsidiary's operations have been discontinued and the company has been dissolved.

    17 Dec 2020 · passed without a vote