Government bills3
- HE 196/2025 vpPassed with amendments
Updating minimum taxation for large groups
The legislation on minimum taxation for large groups will be updated in line with international guidelines. At the same time, large corporate groups will be given the opportunity to apply to the Finnish Tax Administration for an advance ruling, and a provision to prevent tax avoidance will be added to the act.
13 Mar 2026 · 2 votesClosest vote · Proposed statement 2
110 jaa55 ei - HE 98/2024 vpPassed with amendments
Clarifying minimum taxation for large groups
Calculation and procedural rules concerning the minimum taxation of large groups will be specified. The amendments will align Finnish legislation with international guidance and tax models.
9 Dec 2024 · passed without a vote - HE 77/2023 vpPassed with amendments
15 per cent minimum tax for large groups
An effective tax rate of at least 15 per cent will be set for large multinational and domestic enterprise groups. If a group's level of taxation in any country falls below this threshold, the shortfall will be levied as a separate top-up tax.
18 Dec 2023 · passed without a vote