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78 bills

Topic income tax78
  1. HE 113/2026 vpPassed

    Increasing tax deductions and recreation benefits

    The maximum amount and reimbursement percentages of the household expenses tax credit would be temporarily increased for 2026–2027. In addition, the amount of the tax-exempt sports and culture benefit provided by employers would be increased, and the deductible for commuting expenses would be lowered for 2026.

    15 Sep 2026 · 3 votes

    Closest vote · Dissenting opinion

    109 jaa
    42 ei
  2. HE 29/2026 vpPassed with amendments

    Taxing offshore wind in economic zone

    Property tax and income tax will be introduced for offshore wind turbines built in Finland's exclusive economic zone, with the majority of the revenue allocated to the state and one-fifth to neighbouring coastal municipalities. At the same time, property tax on offshore wind power will be reduced so that its taxation corresponds better to that of onshore wind power.

    25 Jun 2026 · 1 vote

    Only vote · Proposed statement

    121 jaa
    53 ei
  3. HE 57/2026 vpPassed with amendments

    Clarifying taxation of foreign investment funds

    The taxation of foreign investment funds will be permanently clarified when they are managed from Finland. The act defines the conditions under which a foreign fund will not be deemed liable to tax in Finland on the basis of the activities of a Finnish fund manager.

    10 Jun 2026 · 1 vote
    148 jaa
    21 ei
  4. HE 159/2026 vpIn progress

    Revising the Swiss tax treaty

    Finland and Switzerland are revising their tax treaty so that Finland will be able to tax voluntary pensions paid to Switzerland. At the same time, international rules on preventing tax evasion and resolving tax disputes will be added to the agreement.

    6 Oct 2026 · no votes yet
  5. HE 59/2026 vpPassed

    Adjusting corporate tax apportionment shares

    The shares of the central government and municipalities in corporate income tax revenue will be amended for the years 2026–2029 and permanently from 2030 onwards. The amendment ensures that earlier tax changes do not alter municipal tax revenue.

    15 May 2026 · passed without a vote
  6. HE 98/2025 vpPassed with amendments

    Lowering taxes on labour

    Taxes on labour will be lowered from the beginning of 2026 by cutting the highest marginal tax rates and increasing the earned income tax credit and the basic deduction. As a counterbalance, the tax deductibility of trade union membership fees, the tax exemption for company bicycles, and the home office deduction for wage earners will be abolished.

    21 Nov 2025 · 12 votes
    116 jaa
    40 ei
  7. HE 164/2025 vpPassed

    Reforming the taxation of permanent establishments

    The taxation of companies' establishments located in different countries will be clarified in line with international models. Internal dealings between parts of an enterprise, such as royalties and service fees, can be taken into account more comprehensively when calculating the taxable income of an establishment.

    10 Apr 2026 · passed without a vote
  8. HE 60/2026 vpPassed

    Suspending the Finland-Russia tax treaty

    Finland will suspend the application of the income tax treaty between Finland and Russia. National tax legislation alone will apply to cross-border income between the countries, without the tax reliefs provided by the tax treaty.

    26 May 2026 · passed without a vote
  9. HE 211/2026 vpIn progress

    More flexible corporate restructuring taxation

    The taxation of corporate mergers, demergers and transfers of business is to be reformed and streamlined. The changes will make it possible to carry out more corporate restructurings without immediate tax consequences.

    7 Oct 2026 · no votes yet
  10. 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
  11. HE 44/2025 vpPassed with amendments

    Increasing the forestry deduction

    The forestry deduction available in forest owners' taxation will be increased from 60 per cent to 75 per cent. The change will ease the taxation of timber sales income and enable the acquisition costs of a forest property to be deducted more quickly than before.

    19 Jun 2025 · 3 votes
    122 jaa
    62 ei
  12. HE 17/2025 vpPassed with amendments

    Ending tax relief for voluntary pension saving

    The right to deduct contributions to voluntary pension insurance policies and long-term saving agreements for tax purposes will be abolished entirely. Contributions paid into such agreements can no longer be deducted from income in taxation.

    9 Jun 2025 · passed without a vote
  13. HE 174/2026 vpIn progress

    Cutting income tax for 2027

    Taxes on labour for low- and middle-income earners will be reduced, and an index adjustment corresponding to the rise in earnings levels will be made to the income tax scale for 2027. At the same time, the tax deduction for donations will be expanded, and the payment of tax on employee stock options in unlisted companies will be deferred until the shares are sold.

    30 Sep 2026 · no votes yet
  14. HE 59/2025 vpPassed

    Extending foreign investment fund tax exemption

    The temporary tax exemption for investment funds registered in the European Economic Area will be extended by one year. Funds will not yet be deemed subject to unlimited tax liability in Finland solely on the basis of their place of management in 2026.

    19 Jun 2025 · passed without a vote
  15. HE 108/2024 vpPassed

    Easing labour taxation and cutting deductions

    Income taxation for 2025 will be amended by easing the taxation of labour and cutting several deductions. Taxation for low-income wage earners and families with children will ease, whereas taxation for pensioners with middle-tier incomes will tighten and the amount of the household expenses tax credit will decrease.

    22 Nov 2024 · 9 votes

    Closest vote · Valiokunnan ehdotus / Krista Mikkonen

    96 jaa
    68 ei
  16. HE 99/2023 vpPassed with amendments

    Publishing tax information of multinational enterprises

    Large multinational enterprises will be required to publish annually information on the income taxes they pay, broken down by country. The information will be made publicly available on companies' websites and in the Trade Register.

    17 Apr 2024 · 3 votes

    Closest vote · 1. lakiehdotus , 7 b luvun 9 § / Mai Kivelä

    109 jaa
    61 ei
  17. HE 204/2022 vpPassed with amendments

    Temporary credit for high electricity bills

    Households will temporarily be able to receive a household expenses tax credit for high electricity bills in their 2023 taxation. The credit will support households during a period of exceptionally high electricity costs.

    21 Nov 2022 · passed without a vote
  18. HE 136/2020 vpPassed

    Taxing foreign companies managed from Finland

    Foreign companies managed from Finland will be taxed in Finland on their worldwide income in the same way as domestic companies. The reform prevents tax avoidance in situations where a company is registered abroad even though its management operates in Finland.

    17 Dec 2020 · 1 vote

    Only vote · Mietintö / Markku Eestilän lausumaehdotus

    33 jaa
    22 ei
  19. HE 176/2016 vpPassed with amendments

    Introducing an entrepreneur tax deduction

    A 5 per cent tax deduction from the profits of business operations will be introduced for sole proprietors, partners in partnerships, and operators in agriculture, forestry and reindeer husbandry. The reform will ease the income taxation of these operators from 1 January 2017.

    15 Dec 2016 · 5 votes
    118 jaa
    41 ei
  20. HE 158/2016 vpPassed with amendments

    Tax relief for forest generational transfers

    A person who receives a forest holding as a gift will be able to deduct part of the taxes on their timber sales income on the basis of the gift tax paid. The reform will promote the transfer of forest holdings to younger generations and encourage timber trading.

    15 Dec 2016 · 2 votes
    111 jaa
    49 ei