Finland

In September 2026, the Finnish Tax Administration dispatched preliminary tax decisions for the 2027 tax year to approximately 22,000 taxpayers, proposing updated tax percentages based on the latest income projections and legislative amendments. The distributions reflect adjustments to earned income tax brackets, increased basic deductions, and revised limits for pension contributions following the 2025 tax

On 18 September 2026, the Finnish Tax Administration issued advance ruling KVL:2026/28, providing a binding interpretation of tax legislation for a specific taxpayer scenario. Advance rulings (ennakkoratkaisut) are published to guide taxpayers on the application of tax laws in complex situations, particularly regarding cross-border transactions, corporate reorganizations, and the application of tax treaties. This ruling

On 17 September 2026, the Finnish Government submitted a legislative proposal to Parliament aiming to reduce the corporate income tax rate from the current 20% to 18% effective from the beginning of the 2027 tax year. Simultaneously, the proposal extends the carryforward period for business losses from the current 10 years to 15 years, aligning

On 17 September 2026, the Finnish Government unveiled a landmark tax reform package proposing to reduce the corporate income tax rate from 20% to 18% effective 1 January 2027, and to extend the loss carryforward period from 10 to 15 years. The bill amends the Business Income Tax Act (360/1968) Sections 14 and 33. The

On 15 September 2026, the Finnish Tax Administration published advance ruling KVL:2026/20, clarifying the tax treatment of income derived from digital platform activities under the OECD’s Pillar Two framework. The ruling addresses the allocation of taxing rights for multinational enterprises operating digital platforms in Finland and provides guidance on the application of the global minimum

On 15 September 2026, the Finnish Tax Administration released advance ruling KVL:2026:21, concerning the application of the Finnish Controlled Foreign Company (CFC) rules to holding companies located in low-tax jurisdictions. The ruling examines the conditions under which undistributed income of a foreign subsidiary is attributed to the Finnish parent company, focusing on the “genuine economic

On 15 September 2026, the Finnish Tax Administration issued advance ruling KVL:2026/24, addressing the VAT treatment of electronically supplied services (ESS) provided by non-EU businesses to Finnish consumers. The ruling clarifies the place of supply rules under the EU VAT Directive and the Finnish VAT Act, specifically for streaming services, online gaming, and software downloads.

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.

The Finnish Tax Administration announced on 10 September 2026 that the newly signed Protocol amending the 2010 Income Tax Treaty between Finland and France will enter into force on 1 January 2027. The Protocol, ratified by both parliaments in June 2026, incorporates BEPS Action 6 anti-abuse provisions, updates the dividend/interest/royalty withholding tax matrix, and introduces

On 9 September 2026, the Finnish Tax Administration updated the list of participating jurisdictions for the Common Reporting Standard (CRS) automatic exchange of financial account information. The revised list reflects new jurisdictions that have committed to the Multilateral Competent Authority Agreement (MCAA) and those with which Finland has activated exchange relationships. Financial institutions in Finland