Government bills4
- HE 98/2024 vpPassed with amendments
Clarifying minimum taxation for large groups
Calculation and procedural rules concerning the minimum taxation of large groups will be specified. The amendments will align Finnish legislation with international guidance and tax models.
9 Dec 2024 · 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 218/2018 vpPassed
Reforming controlled foreign company legislation
Amendments required by an EU directive will be made to legislation on the taxation of controlled foreign companies to prevent tax avoidance. The rules concern situations where income is shifted to companies or other entities established in low-tax jurisdictions.
20 Dec 2018 · 6 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
97 jaa84 ei - HE 91/2016 vpPassed
Updating dividend taxation for EU companies
Finnish tax acts are updated to correspond to amendments made to the EU Parent-Subsidiary Directive. Certain Polish and Romanian company forms are treated equally with other EU companies in the taxation of dividends.
23 Jun 2016 · passed without a vote