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.

The Administrative Court of Helsinki has recently issued decisions which grant refund of Finnish withholding tax on dividends to Swedish tax-exempt investment funds on the basis of EU arguments.

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

Section 26(2) of the Finnish Act on Taxation Procedure provides regulation on the protection of taxpayer’s trust, in other words, the so-called principle of protection of legitimate expectations.

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...

On 6 June 2012, following a process which started in 2010, OECD published an interim draft, Revision of the Special Considerations for intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions, concerning the transfer pricing aspects of intangibles.

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.

The Finnish Government has agreed on the budget framework for the next four years. In order to balance the state economy, the Government has decided on economic measures of EUR 2,7 billion.

New tax rates

In its yearbook decision KHO 2023:33, the Supreme Administrative Court examined whether the purchases that concern the company's stock exchange listing and the related personnel offering...

Black Fridayn huimat alennukset houkuttelevat ostamaan, mutta silmät kannattaa pitää auki esimerkiksi tuoteväärennösten ja huijausten varalta.

The Finnish Supreme Administrative Court (SAC) gave on 27 April 2011 a preliminary ruling (KHO:2011:42) based on which a Singaporean subsidiary could not be treated as a controlled foreign company (CFC) in the taxation of a Finnish company in tax year 2009.

On 16 May 2013, the Finnish Supreme Administrative Court a ruling regarding taxation of employment options in cross border situations which changes established tax practice in Finland.

The awaited initiative to further improve Finland's investment attractiveness by clarifying the taxation of offshore wind farms in Finland's exclusive economic zone is moving forward with the new legislation proposed to enter into force at the beginning of 2026.

On 6 July 2012, the Finnish Supreme Administrative Court ("SAC") issued and published an advance ruling (KHO:2012:56) concerning back-and-forth stock trading.

For the past decade, we have enjoyed a relatively stable truce when it comes to the right to deduct input VAT on costs related to M&A activity.

Lawyers love definitions. When discussing taxes as part of a company's ESG policy, my challenge has been the lack of precision.

Currently, Finland does not tax indirect disposals of Finnish real estate by a non-resident investor. The pending amendments to Finnish Income Tax Act Section 10 would change this.

The bill amending Finnish tonnage tax legislation has been passed by the Finnish parliament and the new regime has entered into force as of 1 March 2012.