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78 bills
- HE 37/2022 vpPassed
Temporary increase in commuting deductions
The tax deduction for commuting expenses between home and work will be temporarily increased for 2022 due to rising fuel prices. The change applies particularly to employees travelling by private car or company car with a partial benefit.
27 May 2022 · passed without a vote - HE 150/2018 vpPassed with amendments
Tightening corporate interest deduction limits
Companies' ability to deduct interest on their loans in taxation will be tightened to prevent tax avoidance and aggressive tax planning. The restrictions will be extended to cover interest paid to banks and other external parties as well as real estate and agricultural activities.
5 Dec 2018 · 7 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
87 jaa79 ei - HE 16/2022 vpPassed
Preventing Isle of Man tax avoidance
Income tax agreements between Finland and the Isle of Man will be amended to align them with international standards against tax avoidance. At the same time, the resolution of double taxation disputes will be streamlined.
25 Mar 2022 · passed without a vote - HE 15/2022 vpPassed
Preventing Guernsey tax treaty abuse
Provisions to prevent tax evasion and treaty abuse will be added to the tax treaties between Finland and Guernsey. At the same time, the mutual agreement procedure concerning taxation will be reformed.
25 Mar 2022 · passed without a vote - 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 votesClosest vote · 125 §, mietintö / Ville Vähämäki
95 jaa66 ei - HE 185/2021 vpPassed
Ending the Netherlands Antilles tax treaty
The fixed-term income tax treaty between Finland and the former Netherlands Antilles will expire at the turn of the year. Standard controlled foreign company taxation will apply to income received from the territory.
2 Dec 2021 · passed without a vote - HE 184/2021 vpPassed
Ending the Aruba tax agreement
The fixed-term income tax agreement between Finland and Aruba will expire at the end of 2021. Finland's standard controlled foreign company legislation will apply to income and corporate structures related to Aruba.
2 Dec 2021 · passed without a vote - HE 210/2021 vpPassed
Clarifying reindeer husbandry tax rules
The annual yield criteria used in the income taxation of reindeer husbandry will be confirmed more precisely by government decree. At the same time, the wording of deadlines in the provision will be clarified.
1 Dec 2021 · passed without a vote - HE 97/2017 vpPassed with amendments
Reforming taxation and tax collection procedures
Tax assessment and tax collection practices would be harmonised, and tax assessments could end at different times for individual taxpayers. This would speed up the payment of tax refunds and the processing of back taxes.
22 Dec 2017 · 11 votesClosest vote · Lausumaehdotus, mietintö / Harakka, 7
108 jaa87 ei - HE 107/2017 vpPassed
Easing earned income taxation in 2018
Earned income taxation will be eased and employer-paid training will be made exempt from tax more broadly from the beginning of 2018. At the same time, the time limit for tax-exempt travel allowances for temporary posted work will be extended to three years.
4 Dec 2017 · 32 votes - HE 63/2021 vpPassed with amendments
Expanding culture benefit and tonnage taxation
Employees will also be able to use the tax-exempt culture benefit to pay for live online cultural and sporting events. In addition, tonnage taxation for vessels will be clarified and the transfer of losses in mergers of municipalities and joint municipal authorities will be permitted.
24 Jun 2021 · passed without a vote - HE 142/2020 vpPassed with amendments
Earned income and commuting tax relief
An index adjustment corresponding to the rise in earnings levels will be made to the earned income tax criteria for 2021 to prevent the taxation of earned income from tightening with inflation. At the same time, taxation on low-emission company cars, public transport tickets, and company bicycles will be eased.
14 Dec 2020 · 15 votesClosest vote · 2. lakiehdotus, 125 §, mietintö / Sari Essayah
32 jaa23 ei - HE 73/2020 vpPassed with amendments
Easing taxation of employee share issues
Employees of an unlisted company will be able to subscribe for shares in their employer more affordably without major immediate wage tax consequences. Taxable earned income will only arise if the share subscription price is below the mathematical value based on the company's net assets.
8 Dec 2020 · passed without a vote - HE 58/2015 vpPassed
Exempting low-income earners from broadcasting tax
The minimum amount of public broadcasting tax collected will rise from 51 euros to 70 euros. As a result of the change, around 300,000 of the lowest-income Finns will be completely exempt from paying the tax.
15 Dec 2015 · 1 voteOnly vote · Lausumaehdotus, mietintö / Jukka Gustafsson
117 jaa55 ei - 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 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 2
121 jaa54 ei - HE 97/2019 vpPassed
Preventing tax avoidance with Germany
The income tax treaty between Finland and Germany will be amended to prevent tax avoidance. A rule will be added to the treaty allowing tax benefits to be denied in cases of abuse.
6 Mar 2020 · passed without a vote - HE 68/2019 vpPassed
Preventing tax avoidance by multinational companies
The opportunities for multinational companies to avoid taxes by exploiting differences between national tax systems will be restricted. Companies will no longer be able to use artificial arrangements to deduct the same expenses in multiple countries or leave income entirely untaxed.
19 Dec 2019 · passed without a vote - HE 85/2019 vpPassed
Doubling depreciation on machinery and equipment
Businesses and agricultural operators will be able to claim double tax depreciation on investments in new machinery and equipment in the tax years 2020–2023. This will accelerate the deduction of acquisition costs for tax purposes and encourage new investments.
18 Dec 2019 · 3 votesClosest vote · Lausumaehdotus 1, mietintö / Ville Vähämäki
96 jaa64 ei - HE 78/2019 vpPassed with amendments
Easing Incomes Register reporting requirements
Deadlines for reporting to the Incomes Register will be extended and reporting obligations eased in several everyday situations. At the same time, the introduction of late-filing penalties for the Incomes Register will be postponed by one year.
13 Dec 2019 · passed without a vote - HE 1/2019 vpPassed
Postponing the corporate tax reform
The entry into force of the corporate income tax reform will be postponed from July 2019 to the start of 2020. The postponement ensures that companies can deduct losses incurred in late 2019 in their taxation as planned.
28 May 2019 · passed without a vote