Government bills20
- 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 59/2026 vpPassed
Adjusting corporate tax apportionment shares
The shares of the central government and municipalities in corporate income tax revenue will be amended for the years 2026–2029 and permanently from 2030 onwards. The amendment ensures that earlier tax changes do not alter municipal tax revenue.
15 May 2026 · passed without a vote - HE 207/2024 vpPassed with amendments
Tax credit for clean transition investments
Finland will introduce a new tax credit for large industrial clean transition investments. Companies will be able to deduct part of the costs of climate-friendly projects worth at least 50 million euros from their future corporate income taxes.
28 Mar 2025 · 6 votesClosest vote · Proposed statement
84 jaa71 ei - HE 257/2022 vpRejected
Increasing municipalities' corporate tax share
Municipalities' share of corporate tax revenue will be increased and the central government's share decreased correspondingly. The change will compensate municipalities for revenue losses arising from reductions in early childhood education and care fees and depreciation rights in business taxation.
20 Dec 2022 · rejected without a vote - HE 213/2021 vpPassed
Adjusting corporate tax shares and penalties
Municipalities will be compensated for the tax revenue impacts of corporate tax changes by adjusting the apportionment of corporate tax between the state and municipalities. At the same time, tax surcharges will be eased for investors who opened multiple equity savings accounts by mistake.
15 Dec 2021 · 4 votesClosest vote · Lausumaehdotus , mietintö / Matias Marttinen 3
87 jaa56 ei - 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 198/2020 vpPassed
Lowering early childhood education fees
Early childhood education and care client fees will be lowered and income thresholds raised significantly. The reform aims to ease everyday life for families with children and encourage employment.
14 Dec 2020 · 3 votesClosest vote · 8 §, mietintö / Peter Östman
31 jaa24 ei - HE 194/2020 vpPassed
Increasing municipalities' corporate tax share
The share of corporate tax revenue received by municipalities will be increased and the central government's share reduced correspondingly. The change will strengthen municipal finances and safeguard basic services in exceptional circumstances.
11 Dec 2020 · passed without a vote - HE 197/2020 vpPassed
Media fee deductibility and environmental exemptions
Companies in Åland will be permitted to deduct the region's media fee in their taxation in the same way as the public broadcasting tax in mainland Finland. In addition, support for nature conservation and water protection received in non-monetary form will be made tax-exempt.
7 Dec 2020 · passed without a vote - 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 - HE 82/2020 vpPassed
Temporary increase in municipal corporate tax
The municipalities' share of the corporate income tax paid by companies will be temporarily increased for the 2020 tax year. The measure will support municipal finances and the safeguarding of basic public services during the coronavirus epidemic.
24 Jun 2020 · passed without a vote - HE 85/2019 vpPassed
Doubling depreciation on machinery and equipment
Businesses and agricultural operators will be able to claim double tax depreciation on investments in new machinery and equipment in the tax years 2020–2023. This will accelerate the deduction of acquisition costs for tax purposes and encourage new investments.
18 Dec 2019 · 3 votesClosest vote · Lausumaehdotus 1, mietintö / Ville Vähämäki
96 jaa64 ei - HE 71/2017 vpLapsed
Clarifying the Åland regional tax deduction
The calculation rules for the regional deduction in central government taxation granted to residents of Åland will be clarified as part of the broader health and social services and regional reform. At the same time, the separate bill concerning Åland's financial equalisation will be deferred to a later date.
18 Apr 2019 · no votes - 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 votesClosest vote · Lausumaehdotus, mietintö / Pia Viitanen 2
91 jaa78 ei - HE 150/2018 vpPassed with amendments
Tightening corporate interest deduction limits
Companies' ability to deduct interest on their loans in taxation will be tightened to prevent tax avoidance and aggressive tax planning. The restrictions will be extended to cover interest paid to banks and other external parties as well as real estate and agricultural activities.
5 Dec 2018 · 7 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
87 jaa79 ei - HE 112/2017 vpPassed
Increasing municipalities' corporate tax share
Municipalities' share of revenue from corporate income tax will be increased and the central government's share decreased correspondingly. The amendment will compensate municipalities for revenue losses resulting from reductions in client fees for early childhood education and care.
13 Dec 2017 · passed without a vote - HE 244/2016 vpPassed
Updating municipal corporate tax shares
The calculation rules for the forestry tax share of municipal corporate tax will be updated to reflect organisational reforms in the forestry sector. At the same time, the Association of Finnish Municipalities will receive the right to access tax debit data on companies to ensure the calculation is correct.
13 Dec 2016 · passed without a vote - HE 75/2015 vpPassed
Reforming church central administration and funding
The central administration of the Evangelical Lutheran Church will be streamlined and the division of responsibilities between its bodies clarified. At the same time, criteria will be added to the act for distributing state funding to parishes for carrying out societal duties.
21 Dec 2015 · passed without a vote - HE 76/2015 vpPassed
Abolishing university pharmacy compensation
The state will end the special compensation paid to the University of Helsinki and the University of Eastern Finland for the taxes and pharmacy fees paid by their pharmacies. The change will reduce the central government funding received by these universities.
17 Dec 2015 · 1 vote113 jaa71 ei - HE 59/2015 vpPassed
Tightening corporate dividend tax exemption
Dividends received by companies will become taxable when the paying company can deduct them in its own taxation in another country. In addition, a provision will be added to the act to prevent the tax exemption of dividends achieved through artificial arrangements.
16 Dec 2015 · passed without a vote