Finland Tax News

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Tax Plans for 2014-2017 – details

6 May 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Finland's Supreme Administrative Court rules on using location savings in TP cases

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between Finland and Switzerland enters into force

4 May 2013

Treaty between Finland and Morocco enters into force

25 March 2013

Treaty between Finland and Uruguay enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV

10 February 2013

Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase

10 February 2013

Budget for 2013 enacted

10 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Government proposes introduction of general limitation on the deductibility of interest expenses

9 February 2013

Treaty between Finland and Cyprus – details

9 February 2013

Budget for 2013 published and presented shortly to parliament

23 October 2012

Ministry of Finance clarifies tax treatment of Greek-source royalties in tax treaties with Czech Republic and Hungary

23 October 2012

Government reaches consensus over Budget for 2013

14 October 2012

Finnish tax administration updates withholding tax guidance: Liechtenstein covered by withholding tax exemption

14 October 2012

Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012

Treaty between Finland and Turkey enters into force

29 July 2012

Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible

29 July 2012

Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012

Budget laws for 2012 published

4 March 2012

Budget for 2012 enacted

1 February 2012

Government moves forward with introducing thin capitalization rules

22 December 2011

Decree on black list countries updated: Kazakhstan added to the list

22 December 2011

Government announces more tax measures for 2012 as labor unions reach satisfactory collective agreement

22 December 2011

Budget for 2012 – Corporate taxation

24 November 2011