Insights

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…

The Board of Directors of Oy Tuokko Ltd has appointed Kalle Toivonen, MBA, as CEO of the company as of April 13, 2026. Kalle Toivonen joins Tuokko from Vincit Plc, where he served as Senior Sales Executive. He is a solution-oriented and energetic leader with strong experience in leading businesses and expert organizations. In addition,…

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…

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.…

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…

Financial and insurance services are exempt from value added tax, with the scope of the exemption set out in law in considerable detail. However, the VAT treatment of other services supplied in connection with financial and insurance services can come as a surprise if the related VAT issues are not addressed in time. It is…