The Finnish government has announced plans to amend current interest deduction restriction rules to bring them in line with the EU Anti Tax Avoidance Directive (ATAD1). Currently, Finland limits the deduction of related party interest expense to 25% of taxable income with a EUR 500,000 safe harbor threshold. As proposed, the rules would be expanded to cover all interest expense with a EUR 3 million safe harbor threshold. The expanded rules would apply from the 2019 tax year.