Government bills14

Topicinterest on arrears14
  1. HE 94/2025 vpPassed

    Easing inheritance and gift taxation

    Inheritance and gift taxation will be eased by raising the lower thresholds for tax-free inheritances and gifts from the beginning of 2026. At the same time, the late-payment interest charged on unpaid inheritance tax will be lowered.

    4 Dec 2025 · 6 votes

    Closest vote · Proposed statement

    114 jaa
    52 ei
  2. 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
  3. HE 75/2021 vpPassed

    Easing terms for tax payment arrangements

    Businesses and individuals experiencing payment difficulties will temporarily be able to apply for a new payment arrangement for their taxes at a reduced rate of late-payment interest. In addition, tax refunds will not be used directly to cover tax debts covered by these arrangements, but will instead be paid to the customer.

    11 Jun 2021 · 2 votes

    Closest vote · 1. lakiehdotus, voimaantulosäännös, mietintö / Matias Marttinen

    32 jaa
    21 ei
  4. HE 123/2020 vpPassed

    Reducing municipal tax delay compensation

    Compensation paid to municipalities for delays in tax revenue will be reduced because corporate tax arrangements during the coronavirus epidemic remained lower than estimated. At the same time, balancing the compensation from central government transfers will be staggered over 2021 and 2022.

    29 Sep 2020 · passed without a vote
  5. HE 74/2020 vpPassed with amendments

    Easing business tax payment arrangements

    Businesses can temporarily have value added tax (VAT) paid in early 2020 refunded and transferred to a payment arrangement. At the same time, the late-payment interest rate on eased tax payment arrangements will be reduced to 3 per cent.

    24 Jun 2020 · 2 votes

    Closest vote · 2. lakiehdotus, 5 e §, mietintö / Sanni Grahn-Laasosen ehdotus

    39 jaa
    14 ei
  6. HE 33/2020 vpPassed

    Lowering late payment interest on taxes

    Late payment interest charged on tax payment arrangements and postponements will be temporarily reduced to 4 per cent. The change supports businesses and other taxpayers facing payment difficulties due to the coronavirus epidemic.

    23 Apr 2020 · 5 votes

    Closest vote · 5 e §, Mietintö / Ville Vähämäki

    31 jaa
    22 ei
  7. HE 32/2020 vpPassed with amendments

    Compensating municipalities for delayed tax revenue

    The state will temporarily compensate municipalities for tax revenue whose accrual is delayed due to tax payment relief granted to businesses. The amount paid will be deducted from municipalities' central government transfer compensations the following year, when the delayed taxes accrue.

    23 Apr 2020 · passed without a vote
  8. HE 134/2018 vpPassed

    Extending reduced penalty interest for farmers

    The penalty interest rate on farmers' pension and accident insurance premiums will be kept reduced at 4 per cent in 2019 and 2020. The change will ease payment difficulties on farms caused by the weak market situation and difficult weather conditions.

    29 Nov 2018 · passed without a vote
  9. HE 140/2018 vpPassed with amendments

    Digitalising tax decisions and construction reporting

    The Finnish Tax Administration will be able to serve tax decisions and other documents electronically with the taxpayer's consent. In addition, builders of detached houses will no longer need to present building supervision with a certificate of a construction report submitted to the Finnish Tax Administration.

    17 Oct 2018 · passed without a vote
  10. HE 79/2017 vpPassed

    Lowering late-payment interest for farmers

    The rate of interest for late payment on insurance contributions payable to Mela (the Farmers' Social Insurance Institution) will be temporarily reduced to 4 per cent. The change will ease farms' temporary payment difficulties caused by the weak market situation in agriculture.

    21 Sep 2017 · passed without a vote
  11. HE 237/2016 vpPassed

    Reforming advance taxation and tax interest

    Advance payment of income tax and tax interest rates will be reformed to be more uniform across all taxpayers. The separate supplementary advance payment and the possibility of transferring a tax refund to pay a spouse's back taxes will be abolished.

    9 Jan 2017 · passed without a vote
  12. HE 175/2016 vpPassed with amendments

    Easing inheritance and gift taxation

    Inheritance and gift taxation will be eased, in particular to facilitate generational changes in businesses and farms. At the same time, the tax exemption for life insurance payouts on death will be abolished and inheritance tax deductions increased.

    16 Dec 2016 · 6 votes

    Closest vote · 7 a §:n 2 ja 3 mom., mietintö / Timo Harakka

    112 jaa
    58 ei
  13. HE 160/2016 vpPassed

    Raising church officials' retirement age

    The retirement age for officeholders in the Evangelical Lutheran Church will be raised from 68 to 70 years. In addition, the right of appeal for unorganised officeholders will be clarified, and penalty interest will be extended to pay claims arising from an official employment relationship.

    2 Dec 2016 · passed without a vote
  14. HE 138/2015 vpPassed

    Raising public officials' retirement age

    The mandatory retirement age for municipal and state officials will rise gradually to 70 years in line with the increase in the general retirement age. In addition, late payment interest will begin to apply to delayed salary claims of municipal officeholders.

    4 Mar 2016 · passed without a vote