Customs & Trade·Tulli·3 weeks ago
Where the code is subject to further restrictions besides CBAM, the additional information must go on other condition codes — two CBAM Y-codes cannot be combined.
Industry: Across industries
Corporate & Income Tax·Vero·3 weeks ago
The government has submitted bill HE 151/2026 to cut the corporate tax rate from 20% to 18% and extend business loss carry-forward to 25 years for losses of 2026 and later.
Industry: Across industries
Customs & Trade·Tulli·3 weeks ago·3 documents
The amount was previously only "a few euros" with no figure decided; the fee applies per item group on top of the 3-euro duty, VAT and Posti's own fee.
Industry: Across industries
Excise & Environmental Taxes·Finlex·3 weeks ago
KHO:2026:75 holds that excise duty quantified from Tulli's precise inspection data is not imposed by estimation, so the 25% increase for assessed tax does not apply and the 10% basic rate stands.
Industry: Across industries
Customs & Trade·Tulli·3 weeks ago
Definitive anti-dumping duty on Chinese alkylphosphonic acids and sodium salts applies from 22 September 2026, at 156.7%–192.2% by producer, with provisional-duty securities definitively collected.
Industry: Manufacture of chemicals and chemical products
Customs & Trade·Tulli·3 weeks ago
Provisional EU safeguard from 25 Sept 2026 to 26 Feb 2027: quotas and duties on GOES steel, laminations and cores, incl. cores inside imported transformers.
Industry: Manufacture of electric motors, generators and transformers · Manufacture of basic iron and steel and of ferro-alloys
Withholding Tax Rules·Vero·4 weeks ago·2 documents
CSN:028/2026: an elite athlete joining a Finnish top-league team is not in duties requiring special expertise, so the key-person source-tax regime does not apply.
VAT / GST / Indirect Tax·Finlex·4 weeks ago
KHO:2026:74 overturns the Central Tax Board: the device cover leaves the risk with A Oy, so leasing plus cover is one taxable supply and VAT on repairs and replacements is deductible.
Industry: Financial leasing
Inheritance, Wealth & Gift Tax·Finlex·4 weeks ago
KHO:2026:72 grants sukupolvenvaihdoshuojennus on all inherited shares although over 80% of company assets were non-business property, and awards 1,500 euros for a one-year state-attributable delay.
Personal & Owner Taxation·Vero·4 weeks ago·2 documents
CSN:024/2025: splitting a kapitaliseringsavtal by amending its terms is no surrender and no exchange, so no taxable income arises; premiums are allocated to the new contracts in proportion to transferred savings.
VAT / GST / Indirect Tax·Vero·4 weeks ago
KVL:021/2026 lets dealers treat vehicle sales as VAT-free exports only where a buyer not established in Finland transports the vehicle out of the EU with reliable exit proof; Finland-domiciled buyers are excluded.
Industry: Sale of motor vehicles
Tax Filing, Registration & Penalties·Vero·1 month ago
The paper notification must be signed by a person with a Trade Register-recorded right to represent the company; the separate two-together paragraph, which named only the CEO or board chair, is removed.
Industry: Across industries
International Tax / Double Tax Treaties·Vero·1 month ago·2 documents
Rwanda and Senegal count from 1 January 2024 and Trinidad and Tobago from 1 January 2025; Russia stays listed with exchange suspended since March 2022, and the definition now rests on law 1042/2025.
Industry: Financial and insurance activities
Tax Filing, Registration & Penalties·Vero·1 month ago·2 documents
Update saved payment templates when the new account becomes available on 1 December 2026. Danske payments are accepted through 31 May 2027, then returned; Nordea stays unchanged.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·Finlex·1 month ago
A €2 million qualifying loan reduced the subsidiary’s net asset value despite being booked as equity; the €1-per-share transfer produced no wage benefit requiring withholding in this case.
Industry: Across industries
Inheritance, Wealth & Gift Tax·Vero·1 month ago
Online sessions 24 November–19 January cover the new estate operating model, Suomi.fi mandates, the shareholder register and digital perukirja filing; register for the first by 18 November.
VAT / GST / Indirect Tax·Vero·1 month ago
Vero’s agricultural record template replaces the 14% labels with 13.5%. Keep reduced-rate entries separate from 25.5% sales, exempt income and other purchase rates.
Industry: Crop and animal production, hunting and related service activities
Excise & Environmental Taxes·Vero·1 month ago
The decision takes effect on 10 September 2026 and applies to fuel released for consumption in the first half of 2026. The standard refunds are 67.04, 47.49 and 26.48 cents per litre and 31.34 cents per kilogram.
Tax Incentives, Credits & Reliefs·Vero·1 month ago
Public-benefit organisations must also report property use for public or public-benefit purposes, with prompts covering tenants, private use and long-term leases.
Industry: Across industries