Finnish Parliament Considering New Exception to Interest Deduction Restriction Rules for Critical, Long‑Term Infrastructure Projects for Security of Supply

The Finnish Parliament is considering Government Proposal HE 227/2026 vp, which forms part of the Government’s 2027 Budget package and would introduce a new exception to Finland’s interest deduction restriction rules. The proposal would add a new provision allowing eligible entities to deduct otherwise non deductible net interest expenses arising from loans used to finance critical, long term infrastructure projects essential for Finland’s security of supply. To qualify for the exception:

• T…