Customs & Trade·Tulli·1 month 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·1 month 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·1 month 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·1 month 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·1 month 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·1 month 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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·2 months 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
Tax Filing, Registration & Penalties·Vero·2 months ago·2 documents
The upgrade brings a 07:00–09:00 outage for Ilmoitin.fi and ApitamoPKI, plus next-year prepayment data transfers; submitted files can no longer be opened from the production archive.
Industry: Across industries
Tax Filing, Registration & Penalties·Vero·2 months ago·2 documents
CRS/DAC2 returns filed from 2027 must use the new schema, including returns for earlier years; a Finnish-language briefing follows on 4 November.
Industry: Financial and insurance activities
Expenses & Benefits-in-Kind Tax Treatment·Vero·2 months ago
Construction, earthworks and forestry claims require no regular workplace and unreimbursed meals; the 2025 daily amount is €13.25, subject to the €750 expense threshold.
Industry: Construction · Forestry and logging
Personal & Owner Taxation·Vero·2 months ago
€1,000 of commuting costs yields a €100 deduction in the corrected examples. The separate €750 automatic deduction for earning salary income still applies.
Tax Filing, Registration & Penalties·Vero·2 months ago
Missing-US-TIN guidance expressly covers controlling persons as well as account holders; institutions must check awareness and agreement before sending another tax identifier.
Industry: Financial and insurance activities