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Office opening hours during summer 2026

Our offices in Helsinki, Lappeenranta, Tampere, and Oulu have limited opening hours during the quiet times in the summer. More information in the table below: Helsinki 6.7.–2.8. Tampere 6.7.–7.8. Lappeenranta 1.7.–2.8. Oulu 29.6.–16.8. On Midsummer Eve Eve, Thursday 18 June, the offices and switchboard will close at 14:00. On Midsummer Eve, Friday 19 June, the…
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Tax changes in the 2026 spending limits session – what companies should note

The Government outlined several tax-related changes in the spring 2026 spending limits session. From a corporate perspective, the key points concern the corporate income tax rate, share-based incentive schemes, the donation deduction, and the tax credit for clean industry investments. The corporate income tax rate is intended to be reduced from 20% to 18% from…
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Changes to Key Taxation of Key Employees in 2026

The Tax at Source for Key Employees Will Decrease from 32% to 25%, and Returning Finnish Citizens Will Also Become Eligible for the Key Employees’ Tax Card Fin­land is ta­king a sig­ni­ficant step in strengt­he­ning its com­pe­ti­ti­ve­ness as an att­rac­ti­ve wor­king des­ti­na­tion for in­ter­na­tio­nal ta­lents. The tax rate for key emplo­yees ar­ri­ving in Fin­land from…
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Paying Taxes Will Become Easier in November

In November, the Finnish Tax Administration will introduce a new reference number that allows taxpayers to pay almost all taxes with a single number. The change applies to companies and organizations, excluding sole proprietors. The purpose of this reform is to simplify the process of paying taxes and allocating payments to the correct tax types.…
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Oman pääoman menetys

Loss of equity​

The duties of the company’s Board of Directors include monitoring the company’s equity. If the company’s board of directors finds that the company has lost, or is about to lose equity, it must take steps to safeguard equity. When calculating the adequacy of equity, a capital loan in accordance with the Limited Liability Companies Act…
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