Government bills19

Topiccommunities19
  1. 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 vote
    148 jaa
    21 ei
  2. HE 198/2024 vpPassed with amendments

    Shortening change negotiations and raising threshold

    The application threshold for the Act on Co-operation within Undertakings would be raised to 50 employees, and the minimum durations of change negotiations would be halved. Smaller enterprises with 20–49 employees would retain an obligation for lighter dialogue, and would only face change negotiations in large-scale workforce reductions.

    25 Apr 2025 · 2 votes
    114 jaa
    53 ei
  3. 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
  4. 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
  5. HE 65/2024 vpPassed

    Defining forced marriage as human trafficking

    Forcing someone into marriage or a comparable informal union will be explicitly criminalised in the Criminal Code as human trafficking. The amendment will clarify the ability of the authorities to intervene in forced marriages and improve the position of victims.

    14 Nov 2024 · passed without a vote
  6. 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 vote

    Only vote · Mietintö / Markku Eestilän lausumaehdotus

    33 jaa
    22 ei
  7. 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
  8. HE 3/2022 vpPassed

    Municipality Finance services for wellbeing services counties

    Wellbeing services counties and joint county authorities for wellbeing services will be able to obtain loan financing from Municipality Finance. The funding raised can be guaranteed by the Municipal Guarantee Board.

    22 Apr 2022 · passed without a vote
  9. HE 151/2021 vpPassed

    Faster business registration and EU data exchange

    Limited liability companies and branches established electronically must be entered into the Trade Register within five working days. At the same time, the automatic exchange of company information and beneficial ownership data between EU countries will be increased.

    26 Nov 2021 · passed without a vote
  10. HE 121/2021 vpPassed with amendments

    Renewable energy requirements for construction

    A minimum 38 per cent share of renewable energy in purchased energy will be required for new buildings and buildings undergoing major renovation. In addition, environmental organisations will be granted a right of appeal against building permits in projects requiring a statutory environmental impact assessment.

    29 Oct 2021 · 3 votes

    Closest vote · Lausumaehdotus, mietintö / Petri Huru 2

    101 jaa
    72 ei
  11. HE 69/2020 vpPassed

    Centralising business subsidy data

    Data on business subsidies granted by the state will be gathered into a single centralised information system. The reform will make business subsidies more transparent and enhance monitoring and research concerning them.

    8 Oct 2020 · passed without a vote
  12. HE 68/2019 vpPassed

    Preventing tax avoidance by multinational companies

    The opportunities for multinational companies to avoid taxes by exploiting differences between national tax systems will be restricted. Companies will no longer be able to use artificial arrangements to deduct the same expenses in multiple countries or leave income entirely untaxed.

    19 Dec 2019 · passed without a vote
  13. HE 257/2018 vpPassed

    Abolishing corporate income source division

    In the income taxation of limited liability companies and other corporate entities, the separate income source for other activities will be abolished, and almost all income will be calculated as business income. This will allow losses incurred by different activities to be deducted from a company's other profits.

    18 Feb 2019 · 2 votes

    Closest vote · Lausumaehdotus, mietintö / Pia Viitanen 2

    91 jaa
    78 ei
  14. HE 132/2018 vpPassed with amendments

    Centralising BIS maintenance to the PRH

    Technical maintenance and development of the Business Information System will be transferred entirely to the Finnish Patent and Registration Office (PRH). The change will clarify the division of duties between authorities and will not affect transactions by businesses or the operation of the service.

    19 Dec 2018 · passed without a vote
  15. HE 20/2018 vpPassed

    Reforming animal breeding rules

    Legislation on animal breeding will be aligned with the directly applicable EU regulation. Requirements for breeding programmes, breeding books and zootechnical certificates for livestock and equines will be based on EU rules.

    8 Jun 2018 · passed without a vote
  16. HE 182/2017 vpPassed with amendments

    Restricting municipal outsourcing and investments

    The opportunities for municipalities and joint municipal authorities to make major construction investments in health and social services and long-term service outsourcings will be restricted more strictly than before. The period of validity of the restrictions and of municipal health and social services cooperation obligations will be extended by one year due to delays in the health and social services reform.

    21 Dec 2017 · 2 votes

    Closest vote · Lausumaehdotus, mietintö / Savio

    100 jaa
    88 ei
  17. HE 153/2017 vpPassed

    Temporary tax exemption for educational property transfers

    Properties used for vocational education and training and by universities of applied sciences could be transferred to a limited liability company without transfer tax in 2018–2022. The amendment would support mergers between educational institutions and operational restructuring.

    1 Dec 2017 · passed without a vote
  18. HE 87/2017 vpPassed

    Approving the cultural heritage framework convention

    Finland will accede to the Council of Europe Faro Framework Convention on the Value of Cultural Heritage for Society. The convention highlights the participation of citizens and communities in safeguarding and utilising cultural heritage.

    20 Oct 2017 · passed without a vote
  19. HE 131/2016 vpPassed with amendments

    Incorporating state reception centres into Migri

    State reception centres will be transferred into the Finnish Immigration Service (Migri). The Finnish Immigration Service (Migri) will decide independently on the establishment and closure of reception centres.

    2 Dec 2016 · passed without a vote