Government bills189
- 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 The reform replaces an outdated treaty dating from 1970.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 90/2023 vpPassed with amendments
Confirming legal status of NATO forces
Finland will implement the agreements on the legal status of NATO forces and military headquarters. They establish rules for allied troops visiting Finland and for Finnish soldiers deployed abroad.
20 Mar 2024 · passed without a vote - HE 135/2016 vpPassed with amendments
Easing taxation of earned income and pensions
Income taxation of wage earners and pensioners will be eased and the household expenses tax credit will be increased from the beginning of 2017. In addition, several tax deductions will be increased and certain benefits will be established by law as tax-exempt.
19 Dec 2016 · 26 votes - HE 190/2021 vpPassed
Digitalising EU transfers of excise goods
The monitoring of excise goods moved commercially between EU countries will move from paper documents to an electronic system. The reform will streamline reporting procedures for businesses and enhance the prevention of tax fraud.
20 Dec 2021 · 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 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 - HE 37/2023 vpPassed
Lowering beer tax and raising other alcohol taxes
The excise duty on beer will be reduced, while taxes on wines, spirits and intermediate products will be increased. As a result of the changes, the price of beer will fall slightly, whereas the prices of other alcoholic beverages will rise.
14 Dec 2023 · 1 voteOnly vote · Lain liite , mietintö / Lauri Lyly , Katri Kulmuni
92 jaa77 ei - HE 34/2023 vpPassed with amendments
Income tax and inheritance payment changes
Income tax on wage earners would be eased through an index adjustment and an increase in the earned income tax credit, and the payment period for inheritance tax would be extended to ten years before enforcement. At the same time, the household expenses tax credit would be extended to physiotherapy and occupational therapy, but the deductible for travel expenses would rise.
13 Dec 2023 · 29 votes - HE 35/2023 vpPassed
Lowering vehicle tax on older cars
Vehicle tax will be reduced for older passenger cars and vans with medium and high emissions. Taxation of new cars will remain unchanged.
12 Dec 2023 · 1 vote96 jaa80 ei - HE 38/2023 vpPassed with amendments
Bringing nicotine pouches under tobacco tax
Nicotine pouches and other smokeless nicotine products will become subject to tobacco excise duty from the beginning of 2024. This will increase consumer prices for nicotine pouches.
1 Dec 2023 · 1 voteOnly vote · Lain liite, mietintö / Hannu Hoskonen
140 jaa17 ei - HE 78/2023 vpPassed
Raising the agricultural equalisation reserve
Agricultural entrepreneurs will be able to defer a larger share of their profits to be taxed in later years or used for farm investments. The maximum amount of the equalisation reserve will rise from 13,500 euros to 25,000 euros.
29 Nov 2023 · passed without a vote - HE 39/2023 vpPassed
Raising the minimum land property tax
The property tax on land will be separated from the property tax on buildings, and the lower limit of its tax rate will be raised. The change will increase the property tax on plots and other land in the vast majority of Finnish municipalities.
10 Nov 2023 · 3 votes111 jaa69 ei - HE 138/2017 vpPassed
Raising taxes on heating fuels
Excise duties on heating fuels, power plant fuels, and fuels for non-road mobile machinery will be increased from the beginning of 2018. The change will raise the price of fossil fuels and district heating generated using them.
13 Dec 2017 · 9 votes163 jaa21 ei - HE 224/2022 vpPassed with amendments
Automated tax and customs decisions
The Finnish Tax Administration and Finnish Customs will be able to resolve certain clear claims for revised assessment and routine matters automatically without separate processing by an official. The change will speed up processing and streamline tax services.
16 Mar 2023 · passed without a vote - HE 280/2022 vpPassed with amendments
Graduating soft drinks tax by sugar
The soft drinks tax will be graduated into six tiers based on the product's sugar content. Taxation on sugar-free and low-sugar drinks will be reduced, while the tax on drinks with a high sugar content will increase.
8 Mar 2023 · passed without a vote - HE 281/2022 vpPassed with amendments
Introducing a mining mineral tax
A new tax will be introduced in Finland on mining minerals and ores extracted from the ground. The majority of the collected tax revenues will be directed to the municipalities where mines are located, and the remainder to the state.
15 Feb 2023 · passed without a vote - 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 227/2022 vpPassed with amendments
Extending increased depreciation for businesses
Businesses and agricultural operators would also be able to claim double depreciation for tax purposes on new acquisitions of machinery and equipment in 2024 and 2025. In addition, the taxation of hidden dividends would be tightened by making them fully taxable income from 2023 onwards.
12 Dec 2022 · passed without a vote - HE 225/2022 vpPassed with amendments
Reporting platform sales to tax authorities
Digital platforms will be required to report information to the Finnish Tax Administration on income earned by sellers and landlords operating on the platforms. The Finnish Tax Administration will automatically exchange this information with tax authorities in other EU member states to improve tax control.
12 Dec 2022 · passed without a vote - HE 153/2022 vpPassed
Changes to earned income taxation for 2023
The earned income taxation for 2023 will undergo the adjustments required by the health and social services reform and inflation, and the earned income tax credit for persons over 60 will be increased. In addition, the temporary increase in the deduction for commuting expenses will be extended and science and arts recognition awards will be made entirely tax-exempt.
7 Dec 2022 · 14 votesClosest vote · Lausumaehdotus, mietintö / Sari Essayah 4
78 jaa63 ei