The Finnish Tax Administration has issued a new guidance (instruction) document dated 25 November 2025 on the Minimum Tax Act, which was approved at the end of 2023 for the implementation of the Pillar 2 global minimum tax in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The new guidance document explains how the Minimum Tax Act applies when allocating defined income/losses and taxes between group entities in special situations. In particular, the guidance document co…