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.

Several amendments to the Finnish Asset Transfer Tax Act, which have significant effects on foreign real estate investors, are scheduled to enter into force on January 1st, 2013.

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.