Government bills24
- 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 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 - HE 60/2026 vpPassed
Suspending the Finland-Russia tax treaty
Finland will suspend the application of the income tax treaty between Finland and Russia. National tax legislation alone will apply to cross-border income between the countries, without the tax reliefs provided by the tax treaty.
26 May 2026 · 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 The reform replaces an outdated treaty dating from 1970.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 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 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 - 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 188/2021 vpPassed
Stricter supervision of corporate transfer pricing
Rules on the taxation of transactions between group companies are being reformed in line with international OECD guidelines. The Finnish Tax Administration will be able to assess intra-group arrangements on the basis of their actual substance and, in exceptional cases, disregard transactions lacking an economic rationale.
14 Dec 2021 · passed without a vote - HE 185/2021 vpPassed
Ending the Netherlands Antilles tax treaty
The fixed-term income tax treaty between Finland and the former Netherlands Antilles will expire at the turn of the year. Standard controlled foreign company taxation will apply to income received from the territory.
2 Dec 2021 · passed without a vote - HE 184/2021 vpPassed
Ending the Aruba tax agreement
The fixed-term income tax agreement between Finland and Aruba will expire at the end of 2021. Finland's standard controlled foreign company legislation will apply to income and corporate structures related to Aruba.
2 Dec 2021 · 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 308/2018 vpPassed with amendments
Improving international tax dispute resolution
A new procedure will be established in Finland to resolve double taxation disputes between states at the request of a taxpayer. If the states fail to reach an agreement within a specified time limit, the matter will be referred to an independent arbitration panel for resolution.
8 Apr 2019 · passed without a vote - 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 - 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 36/2018 vpPassed
Terminating the tax treaty with Portugal
Finland will terminate the old tax treaty concluded with Portugal. Following this, Finland will be able to tax pensions paid to Portugal in accordance with Finnish tax legislation.
30 May 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 202/2016 vpPassed
Tax treaty between Finland and Turkmenistan
Finland and Turkmenistan will agree on income taxation rules to prevent the same income from being taxed in both countries. The agreement also improves the exchange of tax information between authorities.
7 Dec 2016 · passed without a vote