Government bills9
- 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 84/2025 vpPassed with amendments
Expanding tax reporting on crypto-assets
Cryptocurrency intermediaries and trading platforms will be required to report their customers' crypto transactions and transfers directly to the Finnish Tax Administration. This will bring capital gains and losses on crypto-assets more comprehensively into automated tax control and pre-completed tax returns.
5 Nov 2025 · passed without a vote - 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 The reform replaces an outdated treaty dating from 1970.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 227/2022 vpPassed with amendments
Extending increased depreciation for businesses
Businesses and agricultural operators would also be able to claim double depreciation for tax purposes on new acquisitions of machinery and equipment in 2024 and 2025. In addition, the taxation of hidden dividends would be tightened by making them fully taxable income from 2023 onwards.
12 Dec 2022 · 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 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 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 59/2015 vpPassed
Tightening corporate dividend tax exemption
Dividends received by companies will become taxable when the paying company can deduct them in its own taxation in another country. In addition, a provision will be added to the act to prevent the tax exemption of dividends achieved through artificial arrangements.
16 Dec 2015 · passed without a vote