Government bills4

Topicchange of generation4
  1. HE 94/2025 vpPassed

    Easing inheritance and gift taxation

    Inheritance and gift taxation will be eased by raising the lower thresholds for tax-free inheritances and gifts from the beginning of 2026. At the same time, the late-payment interest charged on unpaid inheritance tax will be lowered.

    4 Dec 2025 · 6 votes

    Closest vote · Proposed statement

    114 jaa
    52 ei
  2. HE 158/2016 vpPassed with amendments

    Tax relief for forest generational transfers

    A person who receives a forest holding as a gift will be able to deduct part of the taxes on their timber sales income on the basis of the gift tax paid. The reform will promote the transfer of forest holdings to younger generations and encourage timber trading.

    15 Dec 2016 · 2 votes
    111 jaa
    49 ei
  3. HE 175/2016 vpPassed with amendments

    Easing inheritance and gift taxation

    Inheritance and gift taxation will be eased, in particular to facilitate generational changes in businesses and farms. At the same time, the tax exemption for life insurance payouts on death will be abolished and inheritance tax deductions increased.

    16 Dec 2016 · 6 votes

    Closest vote · 7 a §:n 2 ja 3 mom., mietintö / Timo Harakka

    112 jaa
    58 ei
  4. HE 245/2016 vpPassed with amendments

    Cancelling generation change relief for minors

    An earlier proposal to extend generation change tax relief for minor heirs inheriting limited liability companies is withdrawn. This will ensure that other cuts to inheritance and gift taxation enter into force from 1 January 2017.

    13 Dec 2016 · 1 vote

    Only vote · Valiokuntaan lähettäminen, puhemiesneuvoston ehdotus / Timo Harakan ehdotus

    93 jaa
    57 ei