Finland: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Administrative Court Ruling: The Profit Tax Act Targeting Electricity Companies Is In Conflict With EU Law

Castrén & Snellman represented Fortum Power and Heat Oy in a precedent-setting case on the relationship between EU law and national tax legislation.

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Castren & Snellman Attorneys

Finland Introducing Focused Tax Reforms To Boost Economic Growth

Tailored tax policy reforms announced by the Finnish Government have been in the spotlight in recent weeks. These new significant initiatives are expected to improve Finland's investment attractiveness.

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Hannes Snellman Attorneys Ltd

Tax Credit For Major Clean Transition Investments Passed In Parliament – Application Period Until 29 August 2025

The Finnish Parliament passed a bill concerning tax credits for large investment aiming at a climate neutral economy.

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Castren & Snellman Attorneys

The European Commission Proposes Changes To Transfer Pricing And The Taxation Of Large International Groups Within The EU

In September 2023, the European Commission published its proposed directive on Business in Europe: Framework for Income Taxation (BEFIT) aimed at cross-border groups.

European Union Tax

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Castren & Snellman Attorneys

Finland To Extend Capital Gains Taxation To Indirect Holdings Of Finnish Real Estate

Finland Real Estate

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Waselius

New And Old Taxation – The Proposed Exit Tax And Its Implications

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Nordic Law

Capital Gains Tax On Real Estate, Interest Deduction Limitations And Support For Household Electricity Bills – A Lot Going On In Taxation

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Castren & Snellman Attorneys

New Finnish Case Law Considering The Tax Exemption Of Foreign Investment Funds

CS

Castren & Snellman Attorneys

Finland Plans To Introduce Exit Tax For Private Individuals As Of 1 January 2023

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HPP Attorneys

Proposal For Exit Tax On Individuals By The Finnish Government

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Dittmar & Indrenius

C&S Authors Finland Chapter Of WTS Global Financial Services Infoletter

Finland Finance

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Castren & Snellman Attorneys

Do Not Forget About Tax In Dispute Resolution

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Dittmar & Indrenius

Advocate General Opinion (CJEU C-342/20) – Finnish Tax Exemption Criteria Designed For Contractual Funds Qualifies As A Restriction On Free Movement Of Capital

CS

Castren & Snellman Attorneys

About ESG And Sustainability In Taxation

DI

Dittmar & Indrenius

Finland Introducing Focused Tax Reforms To Boost Economic Growth

HS

Hannes Snellman Attorneys Ltd

Offshore Wind In The Finnish Exclusive Economic Zone – New Government Decree To Establish A Framework For The Competitive Tendering Process

HS

Hannes Snellman Attorneys Ltd

Latest Regulatory Developments For Renewable Energy In Finland

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Castren & Snellman Attorneys

Using Copyright-Protected Works To Train AI From The Perspective Of The Data Mining Exception Of The Finnish Copyright Act

Finland Technology

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Hannes Snellman Attorneys Ltd

Ympäristöasioiden yhden luukun palvelumalli käyttöön vuoden 2026 alusta alkaen – näin lupamenettelyt muuttuvat

Finland Environment

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Hannes Snellman Attorneys Ltd

What Tax Deductions Can You Make Due To The Pandemic?

In Finland, employees are entitled to certain tax deductions due to remote working and the COVID-19 pandemic for the 2020 tax year. You can claim a deduction, for example, for a home office, ...

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Castren & Snellman Attorneys

Taxation Review April 2021

This review takes a brief look at recent case law and news. We would be happy to discuss the items in this review with you and the potential effects they may have on your business in more detail.

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Castren & Snellman Attorneys

Significant Preliminary Rulings On Dividend Withholding Tax Exemption Of US Investment Funds

The Central Tax Board (CTB) has confirmed in its recent rulings (36/2020 and 37/2020) that US investment funds that are in the form of trusts can be deemed tax exempt also under the new tax provisions of Section 20a of the Finnish Income Tax Act.

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Borenius Attorneys Ltd

Group Tax Deduction For Cross-Border Tax Losses – New Rules

The Finnish Government has recently issued a proposal for new legislation concerning the tax deductibility of cross-border tax losses.

BA

Borenius Attorneys Ltd

Changes To Tax Treatment Of Employment Options In Cross Border Situations

Finland Employment

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Dittmar & Indrenius

The Finnish Government Decided On Significant Changes To Taxation

BA

Borenius Attorneys Ltd

Head North, Mobile Executives! Special Tax Advantages In The Nordic Countries

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Krogerus

Speeding Up The Taxation Procedure And Other Changes Relating To Advance Ruling And Tax Loss Application Procedures

BA

Borenius Attorneys Ltd

Taxpayer's Trust In The Tax Administration's Statements Presented In Their Publications Is Protected

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Borenius Attorneys Ltd

The Budget Proposal For The Year 2013 Published

BA

Borenius Attorneys Ltd

New ECJ Judgment Strengthens The Possibilities To Claim A Refund For Dividend Withholding Tax Within EU

BA

Borenius Attorneys Ltd

Finnish Tax Loss Dispensation Procedure To Be Evaluated By The European Court Of Justice

BA

Borenius Attorneys Ltd

Changes In The Taxation Of Share Exchange Arrangements - Retroactive Applicability Calls For Special Attention

BA

Borenius Attorneys Ltd

Incorporation Of Real Estate Assets

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Borenius Attorneys Ltd

New ECJ Judgment Strengthens The Possibilities To Claim A Refund For Dividend Withholding Tax Within EU

On 10 May 2012 European Court of Justice has given a significant judgment (Santander) concerning withholding tax.

BA

Borenius Attorneys Ltd

Finnish Tax Loss Dispensation Procedure To Be Evaluated By The European Court Of Justice

The Finnish Supreme Administrative Court has on 30 December 2011 issued a ruling (SAC 2011:118) regarding the dispensation procedure relating to the possibility of use of tax losses despite a qualified change in ownership in a company.

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Borenius Attorneys Ltd

Changes In The Taxation Of Share Exchange Arrangements - Retroactive Applicability Calls For Special Attention

Amendments to the regulations concerning the taxation of share exchanges have been proposed in the recent government bill 148/2011.

BA

Borenius Attorneys Ltd

Incorporation Of Real Estate Assets

Finnish Central Tax Board gave a published preliminary ruling on 5 October 2011 whether incorporating only one real property could be regarded as a transfer of assets.

BA

Borenius Attorneys Ltd

Finnish Government Considers New Tax Incentives

BA

Borenius Attorneys Ltd

Prerequisites for Tax Exempt Capital Gain Derived from Transfer of Shares

The Supreme Administrative Court has issued a ruling based on which the interruption of business-related connection between the parent company and the shares belonging to the fixed assets of a company may lead to a classification of the capital gain derived from the transfer of such shares as taxable nonbusiness- related (personal) income.

BA

Borenius Attorneys Ltd

New Double Tax Treaty Signed Between Finland And China

On 25 May 2010, Finland and China (People’s Rep.) signed a new double tax treaty and protocol in Beijing. The governmental bill was sent to the Finnish Parliament for approval on 16 July 2010.

BA

Borenius Attorneys Ltd

Supreme Administrative Court Ruling Concerning Right To Deduct Tax Losses Despite Change In Company's Ownership

The Supreme Administrative Court has issued a ruling based on which a transfer of employees does not necessarily hinder the applicability of a granted special permit relating to the right to deduct a company’s tax losses (in this case totalling to EUR 558 million), despite a change of ownership.

BA

Borenius Attorneys Ltd

Commission Refers Finland to the European Court of Justice on Dividend Taxation

The European Commission has decided to refer Finland to the European Court of Justice because of failure to comply with a Reasoned Opinion on its legislation which discriminates against foreign pension funds.

BA

Borenius Attorneys Ltd

Intermediate Report Of The Taxation Development Working Group

BA

Borenius Attorneys Ltd

Carry Forward of Capital Losses Extended from Three To Five Years

BA

Borenius Attorneys Ltd

Carry Forward Of Capital Losses Extended From Three To Five Years

BA

Borenius Attorneys Ltd

Government Bill For Amending The Finnish Business Income Tax Act

BA

Borenius Attorneys Ltd

The Reform Of Finnish Corporate Taxation

BA

Borenius Attorneys Ltd

Legal Framework of Investing in Finland

Finland Finance

BA

Borenius Attorneys Ltd

Tax Treatment of Adviser Fees

Finland Finance

BA

Borenius Attorneys Ltd

Tax Reform 2005:Changes In Company Structures

BA

Borenius Attorneys Ltd

Tax Reform 2005: Change of Generation

BA

Borenius Attorneys Ltd

Tax Reform 2005

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Roschier

Company and Capital Income Taxation Reform

BA

Borenius Attorneys Ltd

Reflections on 2003

Finland Anti-trust

BA

Borenius Attorneys Ltd

Doing Business in Finland

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Roschier

International Tax Review - Capital Markets

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Roschier

E-Commerce - A Global Competition Review - Special Report

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Roschier

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