Government bills5

Topicpartnerships5
  1. HE 176/2016 vpPassed with amendments

    Introducing an entrepreneur tax deduction

    A 5 per cent tax deduction from the profits of business operations will be introduced for sole proprietors, partners in partnerships, and operators in agriculture, forestry and reindeer husbandry. The reform will ease the income taxation of these operators from 1 January 2017.

    15 Dec 2016 · 5 votes
    118 jaa
    41 ei
  2. 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
  3. HE 306/2018 vpPassed

    Clarifying taxation of foreign private equity

    The tax treatment of foreign investors in Finnish private equity funds will be eased in situations where an investment is made through another fund. The change aims to remove tax obstacles and attract more international growth funding to Finland.

    5 Mar 2019 · 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 17/2015 vpPassed

    Reforming partnership registration and agreements

    General partnerships and limited partnerships will come into existence only once they are entered in the Trade Register. At the same time, the opportunities for companies and investors to commit to long-term partnership agreements and agree on the dissolution of a partnership will be increased.

    27 Nov 2015 · passed without a vote