Finland

On 2 October 2026, SVA provided its formal response to the Ministry of Finance’s legislative proposal to amend the Act on State Taxes (Valtionverolaki, VML). The bill introduces procedural changes to tax assessment, appeal processes, and the statute of limitations for state taxes. SVA’s statement focuses on the balance between enhanced tax authority powers and

On 2 October 2026, the Finnish Tax Administration (Verohallinto) published advance ruling KVL 2026/23, providing binding guidance on the corporate tax treatment of cross-border intra-group financing arrangements. The ruling addresses the application of Finland’s interest deduction limitation rules under Section 18c of the Income Tax Act and the interaction with applicable tax treaties. This advance

On 30 September 2026, the Finnish Tax Administration updated its comprehensive guidance on the taxation of pension income in international situations. The guidance, accessible via the “Ohje-hakusivu” portal, consolidates the latest interpretations of domestic tax law, bilateral tax treaties, and EU directives affecting the taxation of foreign pensions received by Finnish tax residents and Finnish

The Finnish Government submitted a legislative proposal on 29 September 2026 to widen the scope and increase the caps for tax-deductible donations. The bill amends the Income Tax Act (1535/1992) Sections 49 and 50, raising the annual deduction ceiling for individuals from €850 to €1,500 and for corporations from 0.5% to 1% of taxable income.

On 29 September 2026, SVA released its analysis of Government Proposal HE174/2026, which reforms the taxation of employee stock options and share-based incentives. The proposal introduces a new valuation methodology for unlisted shares, shifts the taxable event from exercise to vesting for certain plans, and implements a mandatory withholding obligation for employers. SVA’s statement evaluates

The Finnish Government has submitted a legislative proposal to Parliament aimed at broadening the scope and increasing the limits of the tax deduction for charitable donations. Currently, taxpayers may deduct donations made to approved non-profit organizations up to a certain ceiling. The new proposal seeks to raise the maximum deductible amount and extend eligibility to

On 28 September 2026, the Finnish Tax Administration (Verohallinto) published updated guidance on the excise duty applicable to soft drinks (virvoitusjuomavero). This guidance consolidates the current legislative framework, including the Act on Excise Duty on Soft Drinks (1471/1994) and subsequent amendments, and provides detailed instructions for taxpayers on calculation, reporting, and payment obligations. The guidance

The Finnish Tax Administration announced that supplementary energy tax refunds for the agricultural sector will be disbursed by the end of September 2026. These refunds arise from the 2025 adjustment mechanism that compensates farmers for the increased excise duty on heating fuels and electricity used in primary production. The additional repayment corresponds to the difference

The Finnish Tax Administration published its quarterly News for Software Developers – 04/2026 on 23 September 2026, detailing technical specifications and API changes for the MyTax ecosystem. The release covers updates to the Incomes Register (Tulorekisteri) interface, e-invoicing validation rules, and the new Suomi.fi Messages integration layer. Developers of payroll, ERP, and tax compliance software

On 23 September 2026, the Finnish Tax Administration (Verohallinto) published the fourth edition of its dedicated newsletter for software developers, providing updated guidance on tax obligations, deductible expenses, and digital reporting requirements specific to the software industry. The newsletter addresses recent legislative changes affecting VAT treatment of digital services, withholding tax on cross-border payments, and