Government bills6
- HE 125/2025 vpPassed with amendments
Tightening the taxation of share exchanges
Tax rules for share exchanges in corporate restructurings will be tightened so that owners can no longer artificially increase the amount of tax-relieved dividends or reduce capital gains taxes. At the same time, carrying out genuine corporate restructurings and raising international financing will be made more flexible.
27 Nov 2025 · 1 voteOnly vote · Dissenting opinion
104 jaa49 ei - 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 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 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 59/2015 vpPassed
Tightening corporate dividend tax exemption
Dividends received by companies will become taxable when the paying company can deduct them in its own taxation in another country. In addition, a provision will be added to the act to prevent the tax exemption of dividends achieved through artificial arrangements.
16 Dec 2015 · passed without a vote