Istuntosali

Government bills6

Topictax base6
  1. HE 159/2026 vpIn progress

    Revising the Swiss tax treaty

    Finland and Switzerland are revising their tax treaty so that Finland will be able to tax voluntary pensions paid to Switzerland. At the same time, international rules on preventing tax evasion and resolving tax disputes will be added to the agreement.

    17 Sep 2026 · no votes yet
  2. 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
  3. 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
  4. HE 279/2022 vpPassed

    Taxing indirect real estate capital gains

    Finland will begin taxing capital gains made by foreign investors in situations where real estate located in Finland is sold indirectly through shares in another company. The change strengthens the tax base and enables the full exercise of taxing rights under tax treaties.

    9 Feb 2023 · passed without a vote
  5. HE 307/2018 vpPassed

    Closing international tax treaty loopholes

    Finland will accede to an international multilateral convention that updates multiple bilateral tax treaties at once. The reform will prevent corporate tax avoidance and profit shifting, and make the resolution of international tax disputes more efficient.

    18 Feb 2019 · 3 votes
  6. 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 votes

    Closest vote · Lausumaehdotus, mietintö / Timo Harakka 3

    87 jaa
    79 ei