Government bills15
- 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 - HE 168/2024 vpPassed
Abolishing the employer training deduction
The tax deduction for training for businesses and agricultural employers will be abolished, which is why the scope of application of the act on the development of professional competence will be narrowed. The act and the associated training compensation will apply only to public bodies and non-profit operators, such as municipalities, higher education institutions and organisations.
18 Dec 2024 · 1 vote130 jaa67 ei - HE 50/2024 vpPassed with amendments
Abolishing the VAT threshold relief
The VAT relief for small businesses will be abolished at the beginning of 2025. Small businesses will, however, be able to utilise tax exemption in other EU countries through a new common scheme.
20 Jun 2024 · 1 voteOnly vote · 1. lakiehdotus, 3 §, mietintö / Aki Lindén ja Eeva Kalli
91 jaa73 ei - 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 202/2022 vpPassed with amendments
Tightening corporate interest deduction rules
Companies' ability to deduct interest expenses in taxation using the balance sheet comparison will be restricted if interest is paid to significant owners. At the same time, companies carrying out public infrastructure projects will be permitted wider deduction of interest expenses.
21 Nov 2022 · passed without a vote - HE 211/2021 vpPassed
Tightening interest deduction limitations
The ability of companies to deduct interest expenses in taxation using the balance sheet test will be tightened if the corporate group is financed by a significant owner. At the same time, infrastructure companies owned by public sector entities will be exempted from interest deduction limitations.
14 Dec 2021 · passed without a vote - HE 185/2020 vpPassed
Tax deduction of EEA subsidiary losses
A Finnish parent company will, under certain conditions, be able to deduct the final losses of a subsidiary located in another EEA state in its taxation. The deduction can be made as a separate group deduction once the subsidiary's operations have been discontinued and the company has been dissolved.
17 Dec 2020 · passed without a vote - HE 195/2020 vpPassed with amendments
Raising deduction thresholds for minor acquisitions
Businesses, farmers, and forest owners will be able to deduct minor acquisitions and residual values in taxation all at once up to higher amounts than before. The change will speed up the deduction of expenses and lighten the administrative burden.
2 Dec 2020 · 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 76/2019 vpPassed with amendments
Introducing corporate exit taxation
A tax will be introduced for companies in situations where they transfer their assets or business outside Finland's taxing rights. Under certain conditions, the tax imposed on unrealised capital gains accrued on the assets may be paid in instalments over five years.
18 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 - HE 257/2018 vpPassed
Abolishing corporate income source division
In the income taxation of limited liability companies and other corporate entities, the separate income source for other activities will be abolished, and almost all income will be calculated as business income. This will allow losses incurred by different activities to be deducted from a company's other profits.
18 Feb 2019 · 2 votesClosest vote · Lausumaehdotus, mietintö / Pia Viitanen 2
91 jaa78 ei - 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 155/2017 vpPassed
Extending tax rules for life-cycle projects
Tax and accrual rules for projects carried out under the life-cycle model will expand from state road projects to municipal and corporate construction projects, such as schools and hospitals. Under the amendment, project income, expenses and value added tax (VAT) will be accrued evenly across the entire contract period based on the use of the property.
21 Dec 2017 · passed without a vote - 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