Finland

On 10 September 2026, the Finnish Tax Administration confirmed that the newly negotiated income tax treaty between Finland and France will enter into force on 1 January 2027. The agreement replaces the 1970 convention and its subsequent protocols, aligning bilateral taxation rules with the OECD Model Tax Convention and the BEPS Multilateral Instrument (MLI) modifications. […]

On 31 August 2026, the Finnish Tax Administration (Verohallinto) released its annual comparative analysis of municipal tax burdens across Finland’s regions. The report highlights significant disparities in the residual municipal tax — the amount remaining after state tax deductions — with the autonomous region of Åland recording an average residual tax exceeding €2,250 per taxpayer.

On 28 August 2026, the Finnish Tax Administration (Verohallinto) released an updated list of jurisdictions with which Finland has effective agreements for the automatic exchange of information regarding income derived through digital platforms. This guidance implements the EU Directive on Administrative Cooperation (DAC7) and the OECD Model Rules for Reporting by Digital Platform Operators, extending

Published on 25 August 2026, this detailed guidance from the Finnish Tax Administration addresses the income tax consequences when an heir sells inherited business property (elinkeinomaistuvuus) or agricultural property (maatalousmaistuvuus) without continuing the underlying business or farming activity. Under the Finnish Inheritance and Gift Tax Act (Perintö- ja lahjaverolaki) and the Income Tax Act (Tuloverolaki),

On 20 August 2026, the Finnish Tax Administration updated its guidance on the taxation of employee stock options (työsuhdeoptio) and employment-related share awards (osakeannit) in international situations. The guidance addresses the allocation of taxing rights between Finland and other jurisdictions under applicable double tax treaties (primarily following the OECD Model Tax Convention Article 15) and

The Finnish Tax Administration (Verohallinto) published authoritative guidance on 18 August 2026 that fundamentally redefines the income tax treatment of returns generated through crowd funding platforms operating under Finnish jurisdiction. This clarification is particularly timely given the exponential growth of digital financing mechanisms over the past decade, which has outpaced the original legislative intent of

Verohallinto released new instructional guidance on 18 August 2026 concerning the proper treatment of inventory discrepancies (inventaarioerot) within the framework of Finnish excise tax (valmistevero) accounting, a topic of critical importance for manufacturers, importers, and wholesale distributors of excisable goods such as alcohol, tobacco products, energy drinks, and mineral oils. The guidance supersedes the prior

The Finnish Tax Administration (Verohallinto) issued new guidance on 18 August 2026 clarifying the procedures and criteria for claiming a refund of vehicle excise tax (ajoneuvovero) on the export of motor vehicles from Finnish territory, a process governed primarily by the Finnish Motor Vehicle Tax Act (207/2011) and the complementary Decree on the Refund of

On 7 August 2026, the Finnish Tax Administration issued updated guidance on the corporate income tax treatment of expert fees (asiantuntijapalkkiot) incurred in connection with the acquisition and disposal of shares (osakkeiden hankinta ja luovutus). Under the Finnish Business Tax Act (Laki elinkeinonharjoittajan tuloverotuksesta) and the Income Tax Act, the deductibility of such costs depends

Released on 7 August 2026, this comprehensive guidance from the Finnish Tax Administration addresses the taxation of individuals who have limited tax liability (rajoitettu verovelvollisuus) in Finland. Under the Finnish Income Tax Act, non-resident individuals are taxed only on Finnish-source income, such as employment income for work performed in Finland, directors’ fees from Finnish companies,