Finland

On 3 September 2026, the Finnish Tax Administration published its decision on the refundable excise duty amounts for liquid fuels for the first half of 2026 (1 January – 30 June 2026). The decision sets the specific refund rates per litre for petrol, diesel, light fuel oil, and other liquid fuels used for eligible purposes

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 Association of Tax Experts (Suomen Veroasiantuntijat ry, SVA) published its official statement on the Finnish government’s legislative proposal concerning corporate restructuring taxation rules. The statement addresses the draft bill amending the Income Tax Act and the Business Tax Act, which aims to modernize the tax treatment of mergers, divisions,

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