Finland

On 13 October 2026, the Finnish Tax Administration announced a retroactive increase to the household deduction (kotitalousvähennys) for the 2026 tax year. The deduction, which allows taxpayers to claim a credit for certain household services such as cleaning, maintenance, and care work performed in their home, has been raised from a maximum of €2,400 to

On 13 October 2026, the Finnish Association of Tax Experts (Suomen Veroasiantuntijat ry, SVA) published its official statement on the Government Proposal HE211/2026 concerning amendments to corporate reorganization rules. The proposal aims to modernize the tax treatment of mergers, demergers, and asset transfers, aligning Finnish legislation with EU directives and OECD guidelines. The SVA statement

On 12 October 2026, SVA issued a statement regarding the VAT treatment of rental agreements for areas designated for vehicle parking. The statement responds to a draft guidance from the Finnish Tax Administration (Verohallinto) on the place of supply rules for such services under the EU VAT Directive. The core issue is whether the rental

On 9 October 2026, the Finnish Tax Administration (Verohallinto) published advance ruling KVL 2026/34, providing binding guidance on a specific corporate tax matter. Advance rulings (ennakkoratkaisut) are issued by the Tax Administration’s Advance Ruling Unit to give taxpayers certainty on the tax consequences of planned transactions. This ruling addresses the application of corporate income tax

The Finnish Tax Administration released advance ruling KVL 2026/31 on 9 October 2026. This ruling provides interpretative guidance on a tax question submitted by a taxpayer seeking certainty on the tax treatment of a specific transaction. Advance rulings are a key tool for taxpayers to mitigate disputes and ensure compliance. The ruling may concern value-added

On 9 October 2026, the Finnish Tax Administration issued advance ruling KVL 2026/30. This ruling addresses a taxpayer’s request for a binding interpretation of tax legislation as applied to a planned arrangement. The ruling covers aspects of Finnish tax law, potentially including corporate taxation, VAT, or transfer pricing. Advance rulings are published to enhance transparency

The Finnish Tax Administration issued a decision on 7 October 2026 concerning the calculation basis for the tax value of building land (rakennusmaan verotusarvo). This decision establishes the methodology for determining the taxable value of land designated for construction, which directly impacts real estate tax liabilities for property owners and developers. The guidance aligns with

On 5 October 2026, the Finnish Tax Administration published advance ruling KVL 2026/22. This ruling responds to a corporate taxpayer’s request for certainty on the tax consequences of a specific transaction or structure. The ruling likely addresses corporate income tax issues such as deductibility of expenses, tax treatment of financial instruments, or application of anti-avoidance

The Finnish Tax Administration announced on 5 October 2026 the disclosure of public income tax data for natural persons for tax year 2025 to municipal boards (kunnanhallitukset). This annual data sharing is governed by the Act on the Openness of Government Activities and specific tax secrecy provisions. The data includes taxable income, taxes paid, and

On 2 October 2026, the Finnish Tax Administration (Verohallinto) announced the deployment of automated SMS reminders to taxpayers regarding upcoming filing and payment deadlines. This initiative forms part of the Administration’s broader digital compliance strategy, leveraging mobile channels to reduce late submissions and associated penalties. The reminders are triggered by the Administration’s core tax engine