Clarifying reindeer husbandry tax rules
Act amending section 44 of the Income Tax Act
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.
- Status
- Passed
- Submitted
- 4 Nov 2021
- Latest event
- 1 Dec 2021
- Votes
- 0
- Speeches
- 3
- Confirmed
- 3 Dec 2021
- Statute
- 1058/2021
- Source
- eduskunta.fi ↗
What is proposed
A technical legislative specification will be made to the Income Tax Act to ensure a constitutional authorisation to confirm the annual yield criteria for reindeer husbandry by government decree. In addition, the Finnish-language wording of the deadlines will be amended to correspond to the Swedish-language phrasing "at the latest".
What it means
This is a technical amendment that will have no impact on the level of taxation for reindeer herders. The amendment will affect the timetables of the Reindeer Herders' Association and the Government by extending the deadline for submitting the proposal and issuing the decree by one day. The act will enter into force on 9 December 2021 at the latest.
How Parliament voted
The bill passed without a vote – no MP proposed rejecting or amending it in plenary.
Debate in the chamber
What was argued and where each group stood, followed by MPs' speeches verbatim from the parliamentary record. Speeches are shown in their original language.
3 speeches · 3 speakers · 1 debate
Key points of the debate
The debate addressed the technical legislative clarification of provisions on the income taxation of reindeer husbandry and the confirmation of yield criteria by decree. The debate was completely unanimous, and no dispute arose over the content of the proposal.
- Social DemocratsIn favour
The proposal is technical in nature and a necessary clarification that the tax subcommittee of the Finance Committee will process swiftly.
”Myös tämä poroesitys on ollut meillä jo ennakkokäsittelyssä, ja ihan lähipäivinä tulemme sitten näistä mietintömme tekemään.”
— Pia Viitanen - Centre PartyIn favour
The proposal is primarily legislative-technical and clarifies the legislation as well as ensures its constitutionality.
”Ehdotettu muutos on pääasiassa lakitekninen. Sen vaikutukset liittyvät lainsäädännön selkeytymiseen ja perustuslainmukaisuuden varmistamiseen.”
— Annika Saarikko - National Coalition PartyIn favour
The National Coalition Party considered the technical legislative amendment concerning reindeer husbandry worthy of support.
”Tämä porotalousesitys on hyvin lakitekninen ja kannatettava.”
— Timo Heinonen
This digest was generated by AI from 3 speeches 13 Sep 2026. Group positions are read from the speeches, not from votes; quotations were checked verbatim against the record.
Keskustelu päättyi. Asia lähetettiin valtiovarainvaliokuntaan.
Stages of consideration
The bill's path from the preliminary debate to the decision, as recorded by Parliament.
- 4 Nov 2021Eduskuntakäsittelyn vireilletulo · Valtiovarainministeriö
- 16 Nov 2021Lähetekeskustelu · Täysistunto
- 19 Nov 2021Valiokunnan mietintö tai lausunto · valtiovarainvaliokunta
- 23 Nov 2021Ensimmäinen käsittely · Täysistunto
- 26 Nov 2021Toinen käsittely · Täysistunto
- 30 Nov 2021Eduskunnan vastaus ja kirjelmä
Decisions by law proposal1
- 1Laki tuloverolain 44 §:n muuttamisestaHyväksytty · 1058/2021 · 3 Dec 2021
Proposed law text
The law proposals in the bill as the Government presented them. The final act may differ after committee consideration.
The law text is shown in Finnish or Swedish from Parliament's official documents; it is not translated into English.
Laki tuloverolain 44 §:n muuttamisesta
Eduskunnan päätöksen mukaisesti muutetaan tuloverolain (1535/1992) 44 §:n 4 momentti, sellaisena kuin se on laissa 504/2010, seuraavasti:
44 §Porotaloudesta saatu tulo ja sen laskeminen
Valtioneuvoston asetuksella vahvistetaan 2 momentissa tarkoitetut tuottoperusteet viimeistään kunkin vuoden joulukuun 10 päivänä. Ennen tuottoperusteiden vahvistamista valtioneuvoston on kuultava Verohallintoa. Paliskuntain yhdistyksen on viimeistään kunkin vuoden lokakuun 31 päivänä tehtävä valtioneuvostolle ehdotus porotalouden tuottoperusteista.
§
Tämä laki tulee voimaan päivänä kuuta 20 .
Main content of the bill (official)
The summary and title were produced with AI on 13 Sep 2026. They are not official documents – check the details in the original bill. The title and summaries are machine translations of the Finnish AI summaries. Speeches and quotations are always shown in their original language.