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52 bills

Topic tax exemption52
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  1. HE 15/2018 vpLapsed

    Compensating regions for VAT costs

    The state will compensate future regions for value added tax included in their procurements and an imputed tax on health and social services purchased from private providers. The arrangement ensures that taxation does not determine whether a region produces services itself or procures them externally.

    18 Apr 2019 · no votes
  2. HE 148/2018 vpPassed with amendments

    Updating VAT for health, social and interpreting services

    The provisions on value added tax (VAT) exemptions for health and social services and early childhood education and care will be updated to align with other legislation. At the same time, publicly supported interpreting services for all disability groups will be clearly designated as tax-exempt.

    30 Nov 2018 · passed without a vote
  3. HE 153/2017 vpPassed

    Temporary tax exemption for educational property transfers

    Properties used for vocational education and training and by universities of applied sciences could be transferred to a limited liability company without transfer tax in 2018–2022. The amendment would support mergers between educational institutions and operational restructuring.

    1 Dec 2017 · passed without a vote
  4. HE 109/2017 vpPassed

    Abolishing transfer tax on incorporation

    Sole proprietors, self-employed professionals, and agricultural and forestry operators will no longer need to pay transfer tax when transferring their business operations to a newly established limited liability company. The tax exemption applies to real property and securities transferred to the company.

    1 Dec 2017 · passed without a vote
  5. HE 211/2016 vpPassed with amendments

    Improving change security and occupational healthcare

    Employees dismissed on production-related or financial grounds will be guaranteed the right to employer-funded coaching and six months of occupational health care. The reform applies to organisations with at least 30 employees and individuals who have been employed for at least five years.

    21 Dec 2016 · passed without a vote
  6. HE 212/2016 vpPassed

    Postponing corporatisation of municipal occupational healthcare

    The obligation on municipalities to incorporate the occupational healthcare medical treatment services they provide will be postponed by two years to the beginning of 2019. During the transitional period, municipalities must separate occupational healthcare accounting from their other healthcare services.

    16 Dec 2016 · passed without a vote
  7. HE 175/2016 vpPassed with amendments

    Easing inheritance and gift taxation

    Inheritance and gift taxation will be eased, in particular to facilitate generational changes in businesses and farms. At the same time, the tax exemption for life insurance payouts on death will be abolished and inheritance tax deductions increased.

    16 Dec 2016 · 6 votes

    Closest vote · 7 a §:n 2 ja 3 mom., mietintö / Timo Harakka

    112 jaa
    58 ei
  8. HE 110/2016 vpPassed

    Reforming real estate VAT rules

    The concept of immovable property in value added tax (VAT) will be aligned with EU rules. Immovable property will also include machinery and equipment permanently installed in buildings that cannot be moved without damaging the building.

    15 Nov 2016 · passed without a vote
  9. HE 151/2015 vpPassed

    Lowering ASP savings age to 15

    The minimum age for opening an ASP account would be lowered from 18 to 15 years. Minors could save funds earned through their own work towards purchasing a home.

    8 Apr 2016 · passed without a vote
  10. HE 130/2015 vpPassed

    Revising fishing fuel tax exemptions

    Fuels used in commercial fishing will remain exempt from tax, but the conditions for the exemption will be aligned with the new Fishing Act. Only operators belonging to the registered primary group of commercial fishers will be permitted to use tax-exempt fuel.

    17 Dec 2015 · passed without a vote
  11. HE 59/2015 vpPassed

    Tightening corporate dividend tax exemption

    Dividends received by companies will become taxable when the paying company can deduct them in its own taxation in another country. In addition, a provision will be added to the act to prevent the tax exemption of dividends achieved through artificial arrangements.

    16 Dec 2015 · passed without a vote
  12. HE 67/2015 vpPassed with amendments

    European greenhouse gas headquarters in Finland

    The statutory seat of the European greenhouse gas observation system, ICOS ERIC, will be located in Finland. The organisation will be granted official legal personality and an exemption from value added tax (VAT) on its purchases.

    24 Nov 2015 · passed without a vote