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…
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 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.…
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…
The Court of Justice of the European Union (CJEU) has issued a preliminary ruling clarifying the VAT treatment of transfer pricing adjustments. The Court held that a compensating (i.e. self-initiated) transfer pricing adjustment may, under certain conditions, fall within the scope of VAT. Such an adjustment is subject to VAT only if it constitutes consideration…
