Government bills5
- HE 125/2025 vpPassed with amendments
Tightening the taxation of share exchanges
Tax rules for share exchanges in corporate restructurings will be tightened so that owners can no longer artificially increase the amount of tax-relieved dividends or reduce capital gains taxes. At the same time, carrying out genuine corporate restructurings and raising international financing will be made more flexible.
27 Nov 2025 · 1 voteOnly vote · Dissenting opinion
104 jaa49 ei - HE 213/2022 vpPassed
Safeguarding employee rights in cross-border restructurings
Employees' rights, terms of employment, and representation rights would be safeguarded in situations where a company merges, divides, or transfers its registered office to another EEA country. Employers would be required to inform and consult personnel about arrangements well in advance of decision-making.
20 Dec 2022 · passed without a vote - HE 146/2022 vpPassed with amendments
Reforming cross-border corporate restructurings
Finnish limited liability companies will be able to transfer their registered office to another EEA state or from another state to Finland without winding up the company. At the same time, regulation on cross-border acquisitions and divisions will be harmonised, and regulatory oversight to prevent abuses will be tightened.
20 Dec 2022 · passed without a vote - HE 233/2016 vpPassed
Enabling a state development company
State ownership steering will be extended to cover state development companies and their direct corporate holdings. At the same time, the bill provides that Parliament's consent will always be required if the state's share of voting rights in a company falls to one third or below.
16 Dec 2016 · 4 votes155 jaa9 ei - 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