Finland

On 23 October 2026, the Finnish Tax Administration (Verohallinto) published the updated tax-exempt daily allowances and kilometre rates for business travel effective from 1 January 2027. These adjustments reflect the annual index-based revision mandated by the Income Tax Act (Tuloverolaki 1535/1992) and the Government Decree on Travel Expenses (Valtioneuvoston asetus matkakuluksista 1244/2015). The new rates

The Finnish Tax Administration announced on 22 October 2026 a strategic intensification of tax control activities targeting alcohol production and labor-intensive industries for the year 2027. This decision stems from risk analyses indicating higher probabilities of tax evasion, undeclared employment, and excise duty fraud in these sectors. The alcohol production focus includes breweries, distilleries, and

On 22 October 2026, the Finnish Tax Administration released updated guidance on the household tax credit (kotitalousvähennys) for the 2026 tax year. The household tax credit allows taxpayers to deduct a portion of expenses related to household work, care services, and certain renovation costs from their taxable income. The new guidance clarifies the scope of

On 22 October 2026, the Finnish Tax Administration published detailed guidance on the household tax credit as it applies to apartment maintenance, basic renovation work, and projects related to replacing oil heating systems. This guidance is part of the broader kotitalousvähennys framework and addresses specific questions about which construction and energy-related expenses qualify for the

On 22 October 2026, the Finnish Tax Administration clarified that the household tax credit extends to ordinary household work, care and nursing services, as well as physiotherapy and occupational therapy provided in the home. This guidance ensures that taxpayers supporting elderly or disabled family members at home can claim the credit for a broader range

On 20 October 2026, the Finnish Tax Administration issued advance ruling KVL 2026/20, providing binding guidance on a specific corporate taxation issue. Advance rulings (ennakkoratkaisut) are official interpretations of tax law applied to a taxpayer’s described transaction, offering certainty for complex arrangements. While the specific subject matter of KVL 2026/20 is detailed in the full

On 16 October 2026, the Finnish Tax Administration published its preliminary tax revenue statistics for January through September 2026, revealing total tax collections of €65.953 billion. This represents an increase of approximately 3.2% compared to the same period in 2025. The growth was driven primarily by higher income tax revenues from both individuals and corporations,

The Finnish Government submitted a legislative proposal on 14 October 2026 to expand the corporate interest deduction limitation for certain critical infrastructure projects. Under current Finnish tax law (Business Tax Act Section 18a), net interest expenses are deductible only up to 25% of taxable EBITDA, with a €500,000 de minimis threshold. The proposal introduces an

On 14 October 2026, the Finnish Tax Administration published advance ruling KVL 2026/29 concerning value-added tax (VAT) treatment of a particular transaction or business model. Advance rulings on VAT are crucial for businesses operating in Finland or cross-border within the EU, as they provide certainty on taxability, place of supply, exemption applicability, and recovery of

On 13 October 2026, SVA submitted its opinion on the proposed amendment to Section 20a of the Income Tax Act (TVL). The amendment addresses the taxation of dividends received by corporate shareholders, particularly focusing on the interplay between the participation exemption and the new anti-hybrid rules under ATAD2. The statement evaluates the proposal’s compatibility with