The Finnish Parliament is considering Government Proposal HE 211/2026 vp, which proposes amendments to the Business Income Tax Act, the Income Tax Act, and the Act on the Valuation of Assets for Taxation Purposes to streamline corporate restructuring regulations, simplify taxation processes, and reduce administrative burdens. Key changes include:
- Expanding tax-deferred merger rules for indirect sister-company structures with added provisions for tax-neutral, consideration-free sister-compan…