Government bills9
- HE 14/2024 vpPassed
Revising the Finland–France tax treaty
Finland and France are revising their bilateral income tax treaty to eliminate double taxation and prevent tax evasion. The reform replaces an outdated treaty dating from 1970.
12 Apr 2024 · passed without a vote - HE 304/2018 vpPassed
Clarifying investment funds' tax exemption
Conditions for the tax exemption of investment funds and special investment funds will be laid down in more detail in the act. Tax exemption will be retained by funds that meet the specified requirements concerning aspects such as the number of unit holders and open-endedness.
11 Mar 2019 · 3 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
102 jaa83 ei - HE 142/2021 vpPassed with amendments
Revising earned income tax and deductions
An index adjustment will be made to earned income taxation so that the taxation of work and pensions does not tighten as earnings levels and prices rise. In addition, the household expenses tax credit will be temporarily increased for giving up oil heating as well as for household and care services.
3 Dec 2021 · 13 votesClosest vote · 125 §, mietintö / Ville Vähämäki
95 jaa66 ei - HE 24/2019 vpPassed
Changes to income taxation for 2020
Taxation of earned income will be eased for 2020 through index adjustments and by raising the earned income tax credit and the basic deduction. At the same time, the household expenses tax credit will be reduced and the mortgage interest tax deduction will begin to be phased out.
17 Dec 2019 · 9 votes126 jaa34 ei - HE 282/2018 vpPassed
Tightening dividend taxation on nominee shares
Dividend taxation on nominee-registered shares would be tightened and supervision stepped up. The actual end-beneficiary information for dividends must always be reported to the Finnish Tax Administration for a reduced tax rate to be applied.
26 Mar 2019 · 3 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
94 jaa77 ei - 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 - HE 103/2018 vpPassed
Tax treaty between Finland and Hong Kong
Finland and Hong Kong will introduce a comprehensive tax treaty to eliminate double taxation of income and prevent tax evasion. The treaty clarifies which party has the right to tax income moving between the countries.
5 Oct 2018 · passed without a vote - HE 91/2016 vpPassed
Updating dividend taxation for EU companies
Finnish tax acts are updated to correspond to amendments made to the EU Parent-Subsidiary Directive. Certain Polish and Romanian company forms are treated equally with other EU companies in the taxation of dividends.
23 Jun 2016 · passed without a vote - HE 31/2015 vpPassed
Tax cuts and smaller mortgage deductions
Taxation on labour will be eased in 2016 by increasing the earned income tax credit and the basic deduction, particularly for low- and middle-income earners. At the same time, the tax deductibility of mortgage interest will be reduced and taxation on high earned and capital income will be tightened.
2 Dec 2015 · 24 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 2
121 jaa54 ei