Tax·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.
Payroll & Labour·Finlex·3 weeks ago
KKO:2026:65 holds a later acquittal does not by itself undo a dismissal: an employer may dismiss during pending proceedings on proven serious breach of duty, with no duty to warn or reassign.
Tax·Vero·3 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.
Accounting & Reporting·Patentti- ja rekisterihallitus·3 weeks ago·7 documents
PRH sets taxonomy version and entry point per reporting period, widens the XBRL interface to cooperatives and some financial firms, and drops its own ESEF naming rule.
Tax·Finlex·3 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.
Tax·Finlex·3 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.
Tax·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.
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.
Tax·Vero·4 weeks 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.
Tax·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.
Tax·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.
Tax·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.
Legal & Corporate·Finlex·1 month ago
Helsinki’s appeal court upheld refusal of court-register data on 39 applicants: selecting participants was not exclusively journalistic processing, even if their convictions might later feature on air.
Payroll & Labour·Kela·1 month ago
Tiers turn on average weekly hours — 269.24 euros at 1–22.5 hours or 60% of full time, 179.49 euros above that up to 30 hours or 80% — and actual hours must not exceed the employer-certified figure.
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.
Accounting & Reporting·Patentti- ja rekisterihallitus·1 month ago
The instruction covers financial statements and every accompanying document. The Accounting Act distinguishes XHTML format from sustainability tagging, whose duty depends on EU technical rules.
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.
Payroll & Labour·Finlex·1 month ago
In KKO:2026:58, a legal duty to assist a person in serious danger made stopping a journey between clients necessary. The insurer must pay statutory compensation.
Audit·Suomen Tilintarkastajat ry·1 month ago·4 documents
Recurring documentation gaps also hit related parties, revenue and balance-sheet items: assessed risks must link to procedures, evidence and conclusions.