Government bills7
- HE 164/2025 vpPassed
Reforming the taxation of permanent establishments
The taxation of companies' establishments located in different countries will be clarified in line with international models. Internal dealings between parts of an enterprise, such as royalties and service fees, can be taken into account more comprehensively when calculating the taxable income of an establishment.
10 Apr 2026 · passed without a vote - 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 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 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 188/2021 vpPassed
Stricter supervision of corporate transfer pricing
Rules on the taxation of transactions between group companies are being reformed in line with international OECD guidelines. The Finnish Tax Administration will be able to assess intra-group arrangements on the basis of their actual substance and, in exceptional cases, disregard transactions lacking an economic rationale.
14 Dec 2021 · passed without a vote - HE 166/2016 vpPassed
Tax information exchange with the UAE
Finland and the United Arab Emirates will begin exchanging information on tax matters in accordance with international standards. The reform will prevent tax evasion and improve tax transparency.
17 Nov 2016 · passed without a vote