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Finland
Borenius Attorneys Ltd
Borenius successfully represented a client in a matter concerning the right to deduct VAT for stock market listing costs.
Castren & Snellman Attorneys
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...
Castren & Snellman Attorneys
On 17 January 2023, the European Parliament approved a draft of the directive that is meant to prevent tax avoidance and tax evasion through companies that do not fulfil the minimum
Nordic Law
Based on current information, there will be significant changes in Finland's taxation in upcoming years, which every current or future entrepreneur should take into account in their own activities.
Castren & Snellman Attorneys
On 17 November 2022 the Ministry of Finance published government proposal HE 279/2022, which proposes that the Income Tax Act be amended so that income...
Dittmar & Indrenius
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.
Castren & Snellman Attorneys
The Supreme Administrative Court of Finland (SAC) has recently issued three rulings concerning the tax exemption regime of investment funds in section 20a of the Income Tax Act (ITA).
HPP Attorneys
The new tax regime is targeted to combat aggressive tax planning but is an exit tax the correct measure given the points raised by the critics.
Castren & Snellman Attorneys
On 12 August 2022, the Ministry of Finance published a preliminary draft government proposal concerning a so-called exit tax on private individuals.
HPP Attorneys
In 2023 capital gains tax exemption will be applied only on limited basis to Finnish real estate investments.
Dittmar & Indrenius
The Finnish government has published a draft of a proposal for exit tax on private individuals that is intended to come into force from the beginning of 2023.
Dittmar & Indrenius
When facing a potential dispute, there are many aspects and questions to consider.
Castren & Snellman Attorneys
On 1 June 2022, the Finnish Tax Administration communicated that, between 1 March and 30 September 2022, it will not collect late-filing penalties for missing VAT returns from foreign companies...
Castren & Snellman Attorneys
On 6 October 2021, the Advocate General issued its opinion (Opinion) on Finnish CJEU case C-342/20 and stated that the Finnish tax exemption criteria designed only for contractual funds qualifies as a restriction on free movement of capital.
Dittmar & Indrenius
Lawyers love definitions. When discussing taxes as part of a company's ESG policy, my challenge has been the lack of precision.
Castren & Snellman Attorneys
Our tax experts Sari Laaksonen, Mikko Alakare and Anette Laitinen authored the Finland Chapter.
Castren & Snellman Attorneys
This review takes a brief look at recent case law and news.
Fiscales Ltd
Corporate Tax Comparative Guide for the jurisdiction of Finland, check out our comparative guides section to compare across multiple countries
European Union
Castren & Snellman Attorneys
In September 2023, the European Commission published its proposed directive on Business in Europe: Framework for Income Taxation (BEFIT) aimed at cross-border groups.
Borenius Attorneys Ltd
Had the initial view of the Tax Administration prevailed, the client would not have been qualified to purchase electricity with a reduced tax rate.
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