Government bills23
- 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 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 The reform replaces an outdated treaty dating from 1970.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 204/2021 vpPassed
Tightening taxation of reverse hybrid mismatches
Tax avoidance by multinational enterprises will be tackled by expanding taxation in situations where income risks going entirely untaxed due to differences between countries' tax systems. Income attributable to foreign owners of Finnish partnerships will be taxed in Finland if it is not taxed in the owner's home country.
8 Dec 2021 · passed without a vote - HE 136/2020 vpPassed
Taxing foreign companies managed from Finland
Foreign companies managed from Finland will be taxed in Finland on their worldwide income in the same way as domestic companies. The reform prevents tax avoidance in situations where a company is registered abroad even though its management operates in Finland.
17 Dec 2020 · 1 voteOnly vote · Mietintö / Markku Eestilän lausumaehdotus
33 jaa22 ei - HE 125/2022 vpPassed
Tax treaty between Finland and Albania
Finland and Albania will introduce a bilateral income tax treaty to eliminate double taxation between the two countries. The treaty will also enhance information exchange between tax authorities and prevent tax evasion.
20 Oct 2022 · passed without a vote - HE 16/2022 vpPassed
Preventing Isle of Man tax avoidance
Income tax agreements between Finland and the Isle of Man will be amended to align them with international standards against tax avoidance. At the same time, the resolution of double taxation disputes will be streamlined.
25 Mar 2022 · passed without a vote - HE 15/2022 vpPassed
Preventing Guernsey tax treaty abuse
Provisions to prevent tax evasion and treaty abuse will be added to the tax treaties between Finland and Guernsey. At the same time, the mutual agreement procedure concerning taxation will be reformed.
25 Mar 2022 · passed without a vote - HE 97/2019 vpPassed
Preventing tax avoidance with Germany
The income tax treaty between Finland and Germany will be amended to prevent tax avoidance. A rule will be added to the treaty allowing tax benefits to be denied in cases of abuse.
6 Mar 2020 · passed without a vote - HE 69/2019 vpPassed with amendments
Reporting obligations for cross-border tax arrangements
Tax experts and businesses will be required to report cross-border arrangements that may involve tax evasion or tax avoidance to the Finnish Tax Administration. The Finnish Tax Administration will exchange the information automatically with tax authorities in other EU countries.
19 Dec 2019 · passed without a vote - HE 68/2019 vpPassed
Preventing tax avoidance by multinational companies
The opportunities for multinational companies to avoid taxes by exploiting differences between national tax systems will be restricted. Companies will no longer be able to use artificial arrangements to deduct the same expenses in multiple countries or leave income entirely untaxed.
19 Dec 2019 · passed without a vote - HE 76/2019 vpPassed with amendments
Introducing corporate exit taxation
A tax will be introduced for companies in situations where they transfer their assets or business outside Finland's taxing rights. Under certain conditions, the tax imposed on unrealised capital gains accrued on the assets may be paid in instalments over five years.
18 Dec 2019 · passed without a vote - HE 218/2018 vpPassed
Reforming controlled foreign company legislation
Amendments required by an EU directive will be made to legislation on the taxation of controlled foreign companies to prevent tax avoidance. The rules concern situations where income is shifted to companies or other entities established in low-tax jurisdictions.
20 Dec 2018 · 6 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
97 jaa84 ei - 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 - HE 169/2018 vpPassed
Combating tax avoidance between Nordic countries
The Nordic tax agreement would be updated to make combating tax avoidance more effective. At the same time, procedures between the countries' authorities for resolving tax matters would be clarified.
9 Nov 2018 · passed without a vote - HE 103/2018 vpPassed
Tax treaty between Finland and Hong Kong
Finland and Hong Kong will introduce a comprehensive tax treaty to eliminate double taxation of income and prevent tax evasion. The treaty clarifies which party has the right to tax income moving between the countries.
5 Oct 2018 · passed without a vote - HE 246/2016 vpPassed
Revising the Finland–Portugal tax treaty
Finland and Portugal will introduce a new tax treaty to prevent double taxation. The reform would give Finland the right to tax, among other things, private-sector pensions received from Finland by persons resident in Portugal.
13 Dec 2016 · passed without a vote - HE 235/2016 vpPassed
Updating the tax treaty with Sri Lanka
Finland and Sri Lanka will introduce a new income tax treaty that prevents double taxation and tax evasion. The reform would replace an outdated tax treaty dating from 1982.
7 Dec 2016 · passed without a vote - HE 45/2016 vpPassed
Exchange of tax information with Uzbekistan
Finland and Uzbekistan will update their bilateral tax treaty to make the exchange of tax information more effective. At the same time, the countries agree to provide each other with assistance in the collection of taxes.
12 May 2016 · passed without a vote - HE 17/2016 vpPassed
Updating the tax treaty with Germany
Finland and Germany will introduce a new income tax treaty to replace the outdated 1979 tax treaty. The new treaty will clarify the taxing rights of both states and prevent double taxation and tax evasion.
8 Apr 2016 · passed without a vote