Finnish Tax Administration Issues Pillar 2 Guidance on Calculating Effective Tax Rate and Supplementary (Top-up) Tax

The Finnish Tax Administration has issued a new guidance (instruction) document dated 20 January 2026 on the minimum taxation of large groups (i.e., the Pillar 2 global minimum tax). The new guidance explains how to calculate the effective tax rate (ETR) and supplementary (top up) tax under Finland's Minimum Tax Act (1308/2023), which implemented Pillar 2 rules in accordance with Council Directive (EU) 2022/2523 of 14 December 2022. The calculation of the ETR is covered in section 2 of the g…