Government bills21
- HE 57/2026 vpPassed with amendments
Clarifying taxation of foreign investment funds
The taxation of foreign investment funds will be permanently clarified when they are managed from Finland. The act defines the conditions under which a foreign fund will not be deemed liable to tax in Finland on the basis of the activities of a Finnish fund manager.
10 Jun 2026 · 1 vote148 jaa21 ei - HE 78/2026 vpPassed with amendments
Reforming VAT for the digital age
The centralised VAT return and payment system would be extended to cross-border consumer sales of electricity, gas, and network heating and cooling. At the same time, the tax liability of e-commerce platforms and distance sales rules for small enterprises would be clarified.
17 Jun 2026 · passed without a vote - HE 42/2026 vpPassed
Clarifying Emergency Supply Fund VAT
The Emergency Supply Fund will become a separate taxable person liable for value added tax (VAT) in trading activities related to material preparedness. The National Emergency Supply Agency, having become a government agency, will move to general state taxation for VAT purposes.
20 Apr 2026 · passed without a vote - HE 176/2025 vpPassed with amendments
Flexible tax deadlines during disruptions
Deadlines for tax returns, tax payments and other tax obligations could be extended quickly by decree in serious disruptions. This would prevent late-filing penalties if obligations cannot be fulfilled because of, for example, widespread electricity or telecommunications outages.
26 Mar 2026 · passed without a vote - HE 59/2025 vpPassed
Extending foreign investment fund tax exemption
The temporary tax exemption for investment funds registered in the European Economic Area will be extended by one year. Funds will not yet be deemed subject to unlimited tax liability in Finland solely on the basis of their place of management in 2026.
19 Jun 2025 · passed without a vote - 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 voteOnly vote · 1. lakiehdotus, 3 §, mietintö / Aki Lindén ja Eeva Kalli
91 jaa73 ei - 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 - 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 - HE 158/2016 vpPassed with amendments
Tax relief for forest generational transfers
A person who receives a forest holding as a gift will be able to deduct part of the taxes on their timber sales income on the basis of the gift tax paid. The reform will promote the transfer of forest holdings to younger generations and encourage timber trading.
15 Dec 2016 · 2 votes111 jaa49 ei - 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 143/2020 vpPassed
Raising the VAT liability threshold
The threshold for small businesses' value added tax (VAT) liability will rise from 10,000 euros to 15,000 euros. More small operators than before will not need to register for VAT or pay VAT.
27 Nov 2020 · 2 votesClosest vote · 149 a §, mietintö / Sari Essayah
32 jaa17 ei - 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 226/2022 vpPassed
Easing invoice storage and VAT rules
Businesses will be allowed to store invoices and receipts more freely abroad as well, provided that the Finnish Tax Administration has access to the records without undue delay. In addition, the rules on VAT groups for financial and insurance companies and the procedures for correcting tax returns for EU distance sales will be made more flexible.
15 Dec 2022 · passed without a vote - HE 45/2017 vpPassed with amendments
Transferring import VAT to the Finnish Tax Administration
Value added taxation on imports of goods by businesses liable for VAT will be transferred from Finnish Customs to the Finnish Tax Administration. Businesses will declare and deduct import VAT directly on their own VAT return.
27 Jun 2017 · passed without a vote - HE 20/2021 vpPassed
Safeguarding full-time commercial fishers
The turnover threshold for full-time commercial fishers would be maintained at 10,000 euros so that fishers do not lose their subsidies or fishing rights due to an increase in the value added tax (VAT) threshold. In addition, fisheries sector enterprises could receive investment subsidies in advance to alleviate the COVID-19 situation.
20 Apr 2021 · passed without a vote - HE 76/2019 vpPassed with amendments
Introducing corporate exit taxation
A tax will be introduced for companies in situations where they transfer their assets or business outside Finland's taxing rights. Under certain conditions, the tax imposed on unrealised capital gains accrued on the assets may be paid in instalments over five years.
18 Dec 2019 · passed without a vote - HE 283/2018 vpPassed
Reforming VAT collection on digital services
The collection procedure and sanctions for value added tax (VAT) on electronic services, telecommunications services and broadcasting services will be harmonised with other self-assessed taxes. Supervision and tax collection by the Finnish Tax Administration will be automated to align with the general taxation procedure.
18 Feb 2019 · passed without a vote - HE 258/2018 vpPassed
Voluntary VAT liability for performers
Performing artists, athletes and booking agencies will be able to opt voluntarily into liability for value added tax (VAT). This will enable them to deduct the VAT paid on purchases made for their activities.
17 Jan 2019 · passed without a vote - HE 97/2017 vpPassed with amendments
Reforming taxation and tax collection procedures
Tax assessment and tax collection practices would be harmonised, and tax assessments could end at different times for individual taxpayers. This would speed up the payment of tax refunds and the processing of back taxes.
22 Dec 2017 · 11 votesClosest vote · Lausumaehdotus, mietintö / Harakka, 7
108 jaa87 ei - HE 108/2017 vpPassed
Exempting low earners from broadcasting tax
Low earners will be exempt from the public broadcasting tax, and liability to pay the tax will only begin at higher income levels. At the same time, the maximum amount of the broadcasting tax will rise slightly for higher earners.
16 Nov 2017 · passed without a vote