Government bills10
- 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 64/2023 vpPassed
Lowering transfer tax and first-home exemption
Transfer tax on real estate and housing company shares will be lowered, but at the same time the tax exemption for first-time homebuyers will be abolished. The reduced tax rates will apply retroactively from 12 October 2023, and the first-time buyer tax exemption will end at the start of 2024.
12 Dec 2023 · 9 votes109 jaa66 ei - HE 40/2023 vpPassed
Transfer tax exemption for health and social services properties
Municipalities and joint municipal authorities for health and social services will not have to pay transfer tax when transferring health, social services and rescue properties leased to wellbeing services counties to companies they own. At the same time, tax rules for corporate restructuring and securities transactions will be clarified and streamlined.
14 Dec 2023 · passed without a vote - HE 186/2021 vpPassed with amendments
Increasing tax deductions for R&D cooperation
Companies will receive a significantly higher tax deduction for research and development activities carried out in cooperation with research organisations and higher education institutions. The amount of the deduction will triple, and its validity will be extended by two years.
13 Dec 2021 · 1 voteOnly vote · Lausumaehdotus, mietintö / Paula Risikko
87 jaa63 ei - HE 8/2019 vpPassed
Automatic transfer of transfer tax data
Property buyers will no longer need to submit a separate receipt for payment of transfer tax when applying for title registration. The National Land Survey of Finland will receive information on the payment of the tax directly from the Finnish Tax Administration via automated data transfer.
10 Oct 2019 · passed without a vote - HE 127/2018 vpPassed with amendments
Introducing an electronic apartment information system
Paper share certificates of housing companies will be abolished and information on the ownership and pledging of apartments will be transferred to an electronic register. The new residential property information system will be maintained by the National Land Survey of Finland, and it will replace the share registers maintained by housing companies themselves.
19 Dec 2018 · passed without a vote - HE 97/2017 vpPassed with amendments
Reforming taxation and tax collection procedures
Tax assessment and tax collection practices would be harmonised, and tax assessments could end at different times for individual taxpayers. This would speed up the payment of tax refunds and the processing of back taxes.
22 Dec 2017 · 11 votesClosest vote · Lausumaehdotus, mietintö / Harakka, 7
108 jaa87 ei - HE 153/2017 vpPassed
Temporary tax exemption for educational property transfers
Properties used for vocational education and training and by universities of applied sciences could be transferred to a limited liability company without transfer tax in 2018–2022. The amendment would support mergers between educational institutions and operational restructuring.
1 Dec 2017 · passed without a vote - HE 109/2017 vpPassed
Abolishing transfer tax on incorporation
Sole proprietors, self-employed professionals, and agricultural and forestry operators will no longer need to pay transfer tax when transferring their business operations to a newly established limited liability company. The tax exemption applies to real property and securities transferred to the company.
1 Dec 2017 · passed without a vote - HE 212/2016 vpPassed
Postponing corporatisation of municipal occupational healthcare
The obligation on municipalities to incorporate the occupational healthcare medical treatment services they provide will be postponed by two years to the beginning of 2019. During the transitional period, municipalities must separate occupational healthcare accounting from their other healthcare services.
16 Dec 2016 · passed without a vote