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78 bills
- HE 75/2024 vpPassed
Land rental income as capital income
Income received from renting out fields and forests will be taxed directly as capital income instead of agricultural income. Rental income from a farm's own buildings and their building sites will remain under agricultural taxation.
25 Oct 2024 · 1 voteOnly vote · Käsittelyn pohja, mietintö / Joona Räsänen
117 jaa64 ei - 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 votes126 jaa34 ei - HE 215/2016 vpPassed with amendments
Launching a two-year basic income experiment
A basic income experiment will be carried out in Finland in 2017–2018, in which 2,000 unemployed persons will be paid a tax-free basic income of 560 euros per month. The experiment will investigate whether an unconditional basic income promotes employment and reduces incentive traps in social security.
23 Dec 2016 · 3 votes168 jaa5 ei - HE 229/2016 vpPassed
Reforming student aid and increasing loans
The study grant for higher education students will be cut and the government guarantee for student loans will be increased, alongside students moving primarily under the general housing allowance. At the same time, the maximum aid period for higher education studies will be shortened and means-testing of student financial aid will be removed for some upper secondary students.
19 Dec 2016 · 2 votes101 jaa64 ei - HE 49/2024 vpPassed
Earlier effective date for tax cards
Tax cards for a new tax year will take effect immediately on 1 January, and their income limits will be calculated for the entire calendar year. The previous year's tax rate will no longer be applied automatically in January.
25 Jun 2024 · passed without a vote - 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 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
102 jaa83 ei - 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 - HE 135/2016 vpPassed with amendments
Easing taxation of earned income and pensions
Income taxation of wage earners and pensioners will be eased and the household expenses tax credit will be increased from the beginning of 2017. In addition, several tax deductions will be increased and certain benefits will be established by law as tax-exempt.
19 Dec 2016 · 26 votes - HE 213/2021 vpPassed
Adjusting corporate tax shares and penalties
Municipalities will be compensated for the tax revenue impacts of corporate tax changes by adjusting the apportionment of corporate tax between the state and municipalities. At the same time, tax surcharges will be eased for investors who opened multiple equity savings accounts by mistake.
15 Dec 2021 · 4 votesClosest vote · Lausumaehdotus , mietintö / Matias Marttinen 3
87 jaa56 ei - HE 34/2023 vpPassed with amendments
Income tax and inheritance payment changes
Income tax on wage earners would be eased through an index adjustment and an increase in the earned income tax credit, and the payment period for inheritance tax would be extended to ten years before enforcement. At the same time, the household expenses tax credit would be extended to physiotherapy and occupational therapy, but the deductible for travel expenses would rise.
13 Dec 2023 · 29 votes - HE 78/2023 vpPassed
Raising the agricultural equalisation reserve
Agricultural entrepreneurs will be able to defer a larger share of their profits to be taxed in later years or used for farm investments. The maximum amount of the equalisation reserve will rise from 13,500 euros to 25,000 euros.
29 Nov 2023 · passed without a vote - HE 275/2018 vpPassed with amendments
Tax reform for equity savings accounts
A new equity savings account will be introduced in Finland, within which gains from share trading and dividends are taxed only when funds are withdrawn from the account. At the same time, the tax treatment of endowment insurance and capitalisation agreements will be reformed so that withdrawals are taxed on the proportional share of the yield.
9 May 2019 · 15 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 4
96 jaa77 ei - HE 124/2018 vpPassed
Easing income tax and increasing deductions
The income thresholds of the income tax scale for 2019 and several tax deductions would be increased to ease taxation on earned income. In addition, the maximum amount of the deduction for secondary accommodation for work and tax-exempt travel allowances for voluntary workers would be increased.
3 Dec 2018 · 33 votes - HE 279/2022 vpPassed
Taxing indirect real estate capital gains
Finland will begin taxing capital gains made by foreign investors in situations where real estate located in Finland is sold indirectly through shares in another company. The change strengthens the tax base and enables the full exercise of taxing rights under tax treaties.
9 Feb 2023 · passed without a vote - HE 227/2022 vpPassed with amendments
Extending increased depreciation for businesses
Businesses and agricultural operators would also be able to claim double depreciation for tax purposes on new acquisitions of machinery and equipment in 2024 and 2025. In addition, the taxation of hidden dividends would be tightened by making them fully taxable income from 2023 onwards.
12 Dec 2022 · passed without a vote - HE 153/2022 vpPassed
Changes to earned income taxation for 2023
The earned income taxation for 2023 will undergo the adjustments required by the health and social services reform and inflation, and the earned income tax credit for persons over 60 will be increased. In addition, the temporary increase in the deduction for commuting expenses will be extended and science and arts recognition awards will be made entirely tax-exempt.
7 Dec 2022 · 14 votesClosest vote · Lausumaehdotus, mietintö / Sari Essayah 4
78 jaa63 ei - HE 105/2022 vpPassed
Publishing subsequent tax adjustments
Adjustments and changes made to income and property taxation after the conclusion of taxation will become public. At the same time, information on the total amount of advance tax payments will be removed from public income tax data.
21 Oct 2022 · passed without a vote - HE 125/2022 vpPassed
Tax treaty between Finland and Albania
Finland and Albania will introduce a bilateral income tax treaty to eliminate double taxation between the two countries. The treaty will also enhance information exchange between tax authorities and prevent tax evasion.
20 Oct 2022 · passed without a vote - HE 307/2018 vpPassed
Closing international tax treaty loopholes
Finland will accede to an international multilateral convention that updates multiple bilateral tax treaties at once. The reform will prevent corporate tax avoidance and profit shifting, and make the resolution of international tax disputes more efficient.
18 Feb 2019 · 3 votes - HE 244/2018 vpPassed with amendments
Expanding the Incomes Register
The national Incomes Register will expand to cover paid pensions and other benefits in addition to wage and salary data. Payers of pensions and benefits will report the data centrally to the Incomes Register, where different authorities will have access to it.
28 Jan 2019 · passed without a vote