Government bills5
- HE 75/2024 vpPassed
Land rental income as capital income
Income received from renting out fields and forests will be taxed directly as capital income instead of agricultural income. Rental income from a farm's own buildings and their building sites will remain under agricultural taxation.
25 Oct 2024 · 1 voteOnly vote · Käsittelyn pohja, mietintö / Joona Räsänen
117 jaa64 ei - HE 78/2023 vpPassed
Raising the agricultural equalisation reserve
Agricultural entrepreneurs will be able to defer a larger share of their profits to be taxed in later years or used for farm investments. The maximum amount of the equalisation reserve will rise from 13,500 euros to 25,000 euros.
29 Nov 2023 · passed without a vote - HE 195/2020 vpPassed with amendments
Raising deduction thresholds for minor acquisitions
Businesses, farmers, and forest owners will be able to deduct minor acquisitions and residual values in taxation all at once up to higher amounts than before. The change will speed up the deduction of expenses and lighten the administrative burden.
2 Dec 2020 · passed without a vote - HE 319/2018 vpLapsed
Increasing the agricultural equalisation reserve
The maximum amount of the equalisation reserve in agricultural taxation will be raised from 13,500 euros to 25,000 euros. The change gives agricultural entrepreneurs better opportunities to balance their income and prepare for future investments.
18 Apr 2019 · no votes - HE 150/2018 vpPassed with amendments
Tightening corporate interest deduction limits
Companies' ability to deduct interest on their loans in taxation will be tightened to prevent tax avoidance and aggressive tax planning. The restrictions will be extended to cover interest paid to banks and other external parties as well as real estate and agricultural activities.
5 Dec 2018 · 7 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
87 jaa79 ei