Government bills5
- HE 64/2023 vpPassed
Lowering transfer tax and first-home exemption
Transfer tax on real estate and housing company shares will be lowered, but at the same time the tax exemption for first-time homebuyers will be abolished. The reduced tax rates will apply retroactively from 12 October 2023, and the first-time buyer tax exemption will end at the start of 2024.
12 Dec 2023 · 9 votes109 jaa66 ei - HE 279/2022 vpPassed
Taxing indirect real estate capital gains
Finland will begin taxing capital gains made by foreign investors in situations where real estate located in Finland is sold indirectly through shares in another company. The change strengthens the tax base and enables the full exercise of taxing rights under tax treaties.
9 Feb 2023 · passed without a vote - HE 20/2019 vpPassed with amendments
Streamlining state property transactions
The sale and leasing of state property will be accelerated by raising the independent decision-making thresholds of ministries and agencies. At the same time, consultation procedures concerning conservation and national security will be reformed.
28 Nov 2019 · passed without a vote - 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 - 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