Government bills6
- HE 44/2025 vpPassed with amendments
Increasing the forestry deduction
The forestry deduction available in forest owners' taxation will be increased from 60 per cent to 75 per cent. The change will ease the taxation of timber sales income and enable the acquisition costs of a forest property to be deducted more quickly than before.
19 Jun 2025 · 3 votes122 jaa62 ei - HE 98/2025 vpPassed with amendments
Lowering taxes on labour
Taxes on labour will be lowered from the beginning of 2026 by cutting the highest marginal tax rates and increasing the earned income tax credit and the basic deduction. As a counterbalance, the tax deductibility of trade union membership fees, the tax exemption for company bicycles, and the home office deduction for wage earners will be abolished.
21 Nov 2025 · 12 votes116 jaa40 ei - HE 125/2025 vpPassed with amendments
Tightening the taxation of share exchanges
Tax rules for share exchanges in corporate restructurings will be tightened so that owners can no longer artificially increase the amount of tax-relieved dividends or reduce capital gains taxes. At the same time, carrying out genuine corporate restructurings and raising international financing will be made more flexible.
27 Nov 2025 · 1 voteOnly vote · Dissenting opinion
104 jaa49 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 275/2018 vpPassed with amendments
Tax reform for equity savings accounts
A new equity savings account will be introduced in Finland, within which gains from share trading and dividends are taxed only when funds are withdrawn from the account. At the same time, the tax treatment of endowment insurance and capitalisation agreements will be reformed so that withdrawals are taxed on the proportional share of the yield.
9 May 2019 · 15 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 4
96 jaa77 ei - HE 5/2016 vpPassed
Revising the Finland-Spain tax treaty
Finland and Spain will introduce a new tax treaty to prevent double taxation and allocate taxing rights between the countries. The reform will give Finland broader rights to tax, among other things, income received from Finland by persons resident in Spain.
18 Mar 2016 · 1 vote