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Government bills189

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  1. HE 61/2024 vpPassed

    Raising standard VAT and insurance tax

    The standard value added tax (VAT) rate and the insurance premium tax rate will rise from 24 per cent to 25.5 per cent from the beginning of September 2024. This will increase the prices of most goods, services and insurance policies.

    1 Jul 2024 · 11 votes
    97 jaa
    70 ei
  2. HE 7/2024 vpPassed with amendments

    Raising grocery store alcohol limit to 8 per cent

    Grocery stores and kiosks would be permitted to sell fermented alcoholic beverages of up to 8.0 per cent alcohol by volume, such as strong beers, ciders and mild wines. Distilled mixed drinks of equivalent strength will remain available only at Alko.

    6 Jun 2024 · 10 votes
    102 jaa
    80 ei
  3. HE 144/2024 vpPassed with amendments

    Increasing vehicle tax on motorhomes

    The motive power tax component of vehicle tax on motorhomes will be raised to the same level as for other passenger cars. An upper limit of 7,500 kilograms will, however, be set for the vehicle weight taken into account for tax purposes.

    11 Dec 2024 · 1 vote

    Only vote · 11 § , mietintö / Joona Räsänen

    141 jaa
    41 ei
  4. HE 97/2024 vpPassed

    Increasing tobacco tax

    Taxation of traditional tobacco products, such as cigarettes and rolling tobacco, will be increased gradually from November 2024 to July 2027. This will raise tobacco product prices in shops and increase state tax revenue.

    18 Oct 2024 · 2 votes

    Closest vote · Lain liite , mietintö / Joona Räsänen

    94 jaa
    72 ei
  5. HE 36/2023 vpPassed

    Lowering fuel tax

    Taxation of petrol and diesel will be reduced from the start of 2024. The change compensates for the rise in liquid fuel prices resulting from the distribution obligation for renewable fuels.

    14 Dec 2023 · 1 vote
    123 jaa
    58 ei
  6. HE 50/2024 vpPassed with amendments

    Abolishing the VAT threshold relief

    The VAT relief for small businesses will be abolished at the beginning of 2025. Small businesses will, however, be able to utilise tax exemption in other EU countries through a new common scheme.

    20 Jun 2024 · 1 vote

    Only vote · 1. lakiehdotus, 3 §, mietintö / Aki Lindén ja Eeva Kalli

    91 jaa
    73 ei
  7. HE 45/2024 vpPassed

    Tax liability for online alcohol buyers

    A person ordering alcohol or other taxable products from a foreign online shop could be ordered to pay Finnish excise duty if the seller fails to meet their obligations. Shipments must also be accompanied by an identifier issued by the Finnish Tax Administration.

    14 Jun 2024 · passed without a vote
  8. HE 39/2025 vpPassed

    Simplifying tax payments for businesses

    Businesses will be able to pay their various taxes using a single reference number instead of multiple separate payment references. At the same time, the order of application for tax payments and tax refunds will be clarified, and credit interest accrued on payments will be abolished.

    12 Jun 2025 · passed without a vote
  9. HE 19/2024 vpPassed

    Updating references for healthcare VAT exemption

    Statutory references concerning the value added tax exemption for health and medical care services are updated to align with the new supervision legislation. The tax exemption for services remains unchanged both in mainland Finland and in Åland.

    17 May 2024 · passed without a vote
  10. HE 320/2022 vpPassed with amendments

    Temporary windfall taxes on energy

    A temporary additional tax would be imposed on companies in the electricity sector and the fossil fuel sector on exceptionally high profits in 2023. The tax would channel excess returns accumulated during the energy crisis to the state.

    14 Mar 2023 · passed without a vote
  11. 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 votes
    109 jaa
    66 ei
  12. HE 158/2024 vpPassed

    Clarifying VAT and late-filing penalties

    A late-filing penalty can be imposed directly under the law also when excess refundable value added tax (VAT) has been declared. In addition, the Intervention Fund for Agriculture will regain the right to deduct VAT.

    11 Dec 2024 · passed without a vote
  13. 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
  14. HE 156/2024 vpPassed with amendments

    Clarifying minimum tax rules for shipping

    A technical correction would be made to the shipping rules on the minimum taxation of large groups. The tax treatment of rental income from vessels would be aligned with the EU directive in situations where a vessel is chartered within the same group.

    5 Dec 2024 · passed without a vote
  15. HE 108/2024 vpPassed

    Easing labour taxation and cutting deductions

    Income taxation for 2025 will be amended by easing the taxation of labour and cutting several deductions. Taxation for low-income wage earners and families with children will ease, whereas taxation for pensioners with middle-tier incomes will tighten and the amount of the household expenses tax credit will decrease.

    22 Nov 2024 · 9 votes

    Closest vote · Valiokunnan ehdotus / Krista Mikkonen

    96 jaa
    68 ei
  16. HE 221/2021 vpPassed

    Extending accounting obligations to foreign companies

    Foreign companies operating in Finland or managed from Finland will be required to keep accounting records. The change aims to facilitate the fight against the shadow economy and improve authorities' access to information.

    22 Feb 2022 · passed without a vote
  17. HE 75/2024 vpPassed

    Land rental income as capital income

    Income received from renting out fields and forests will be taxed directly as capital income instead of agricultural income. Rental income from a farm's own buildings and their building sites will remain under agricultural taxation.

    25 Oct 2024 · 1 vote

    Only vote · Käsittelyn pohja, mietintö / Joona Räsänen

    117 jaa
    64 ei
  18. HE 49/2024 vpPassed

    Earlier effective date for tax cards

    Tax cards for a new tax year will take effect immediately on 1 January, and their income limits will be calculated for the entire calendar year. The previous year's tax rate will no longer be applied automatically in January.

    25 Jun 2024 · passed without a vote
  19. HE 32/2024 vpPassed

    VAT on virtual events and art

    Events organised via live stream and virtually will be taxed in the purchaser's home country, and the same reduced tax rates will be confirmed for them as for physical events. In addition, the simultaneous application of the reduced tax rate and the profit margin scheme will be prevented in the trade in works of art and antiques.

    23 May 2024 · passed without a vote
  20. HE 99/2023 vpPassed with amendments

    Publishing tax information of multinational enterprises

    Large multinational enterprises will be required to publish annually information on the income taxes they pay, broken down by country. The information will be made publicly available on companies' websites and in the Trade Register.

    17 Apr 2024 · 3 votes

    Closest vote · 1. lakiehdotus , 7 b luvun 9 § / Mai Kivelä

    109 jaa
    61 ei
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