The Finnish CFC legislation implies that a Finnish company may be subject to income tax for its share of the profit of a CFC regardless of whether these profits are distributed by the CFC to its shareholders or not.

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.

Arvonlisäveron yleinen verokanta nousee 25,5 %:iin 1.9.2024 alkaen. Asialla voi kuitenkin olla vaikutusta jo tätä ennen tehtyihin sopimuksiin, joten kuhunkin sopimukseen soveltuva alv-kanta ja sitä kautta...

The Supreme Administrative Court gave on 22 October 2004 a decision, KHO:2004:93, regarding the share swap situation. According to this decision the fees paid to advisers could not be deducted as annual cost in taxation, even though this had been done in accounting.

The new legislation is expected to enter into force on 1 March 2023 and will be applied to all disposals carried out after that date.

Venture capital is a vital source of growth for small and medium enterprises (SMEs).

The Finnish Act on Real Estate Investment Funds has been in force since 1998 (1173/1997).

The law would enter into force on 1 January 2024, but the new tax rates would apply retroactively from the date of introduction of the government proposal, i.e. 12 October 2023.

Technological equipment imported to Russia has been exempt from Russian VAT in cases where it has been invested to the share capital of Russian company as contribution in kind.

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

On 17 June 2011 the new Finnish government reached agreement on the new Government Programme.

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.

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

On 30 August 2012, the Finnish Government agreed on the budget proposal for the year 2013.

A bill aimed at reforming Finnish corporate taxation is forthcoming in October 2007. The reform seeks to harmonise corporate tax legislation with the new Finnish Companies Act.

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 under Section 52d of the Business Income Tax Act (360/1968).

The Finnish company A Oyj had a contract manufacturing subsidiary B AS established in Estonia.

The legal question in this case was the arm’s length nature of the contract manufacturing service fee when the imputed location savings were included in the cost base when calculating the service fee for the contract manufacturing services provided by the Estonian subsidiary B AS for the Finnish parent A Oyj.

The Finnish Real Estate Tax Act refers to the Asset Valuation Act for the purposes of valuation of real estate.

In September 2025, the Supreme Administrative Court (SAC) issued a landmark decision KHO 2025:61, which partially revised the interpretative guidelines on the VAT deductibility of transaction costs...