Government bills14
- 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 6/2026 vpPassed with amendments
Minimum tax relief for large groups
New international exception rules will be added to the minimum taxation of large corporate groups, reducing companies' tax and reporting burden. Corporate groups will be able to utilise research and investment subsidies, for example, without them automatically leading to the payment of additional tax.
12 Mar 2026 · passed without a vote - HE 142/2025 vpPassed with amendments
Centralising EU minimum tax returns
Automatic exchange of information between tax authorities in EU countries will expand to cover the minimum taxation of large enterprise groups. Multinational groups will be able to submit the minimum tax information return centrally in a single EU country.
12 Dec 2025 · passed without a vote - HE 148/2025 vpPassed with amendments
Offshore wind tenders for group companies
Multiple companies from the same corporate group will be able to take part in competitive tenders for wind power in Finnish marine areas. The earlier restriction will be removed so that the regulations comply with the case law of the Court of Justice of the European Union.
2 Dec 2025 · passed without a vote - 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 156/2024 vpPassed with amendments
Clarifying minimum tax rules for shipping
A technical correction would be made to the shipping rules on the minimum taxation of large groups. The tax treatment of rental income from vessels would be aligned with the EU directive in situations where a vessel is chartered within the same group.
5 Dec 2024 · passed without a vote - HE 76/2024 vpPassed with amendments
Raising accounting size thresholds for businesses
The monetary size thresholds for company categories in accounting will be raised by 25 per cent due to inflation. The change will reduce the administrative burden on companies and ease their reporting obligations.
25 Oct 2024 · passed without a vote - HE 99/2023 vpPassed with amendments
Publishing tax information of multinational enterprises
Large multinational enterprises will be required to publish annually information on the income taxes they pay, broken down by country. The information will be made publicly available on companies' websites and in the Trade Register.
17 Apr 2024 · 3 votesClosest vote · 1. lakiehdotus , 7 b luvun 9 § / Mai Kivelä
109 jaa61 ei - 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 - HE 31/2020 vpPassed with amendments
Establishing Defence Properties in Senate Group
Management of central government defence real estate will be brought together under a new public enterprise, Defence Properties, which will operate as a subsidiary of Senate Properties. At the same time, the Construction Establishment of the Defence Administration will be abolished and its operations transferred to become part of the new Senate Group.
15 Dec 2020 · 2 votes32 jaa22 ei - 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 208/2016 vpPassed with amendments
Sustainability reporting obligation for large companies
Large companies will be required to report on the social and environmental impacts of their activities, such as human rights and anti-corruption measures. At the same time, the relationship between financial statements and the management report will be clarified.
23 Dec 2016 · 3 votesClosest vote · 1. lakiehdotus, 3 a luvun 3 §, mietintö / Hanna Sarkkinen
142 jaa19 ei - HE 142/2016 vpPassed with amendments
Country-by-country tax reporting for multinationals
Large multinational corporate groups will be required to provide the tax authorities with a country-by-country report on their income, taxes and activities in different countries. At the same time, companies' obligations to document intragroup transfer pricing will be specified in greater detail.
20 Dec 2016 · 1 voteOnly vote · Lausumaehdotus, mietintö / Anneli Kiljunen
103 jaa53 ei