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Finland: Administrative Opinion on Tax Treatment of Uber Drivers

(Oct. 23, 2015) The Finnish Tax Administration (Verohallinto) issued an opinion on October 15, 2015, on the provision by individual drivers of personal transportation services to customers by means of a mobile phone application, such as the services offered by Uber. The Tax Administration stressed that it is not authorized to determine whether such services […]

Finland: Tax on Chocolate and Sweets to Be Eliminated 2017

(Oct. 7, 2015) On September 29, 2015, a Finnish Financial Parliamentary Committee decided to end the tax on sweets that has been in force since 2011. The decision will take effect on January 1, 2017. (Press Release, Statsrådet [Finnish government], Punktskatten på sötsaker och glass slopas 2017 [Excise Duty on Sweets and Ice Cream Will […]

Finland: Foreign Pension Tax Rules Amended

(Dec. 11, 2014) On January 1, 2015, Finland’s amended Law on Taxation of Non-Residents will become effective. (Law No. 975/2014, FINLEX [scroll down to find the link to the legislation by number and select Finnish or Swedish text], amending Law No. 627 (Aug. 11, 1978), FINLEX; Laura Ambagsheer-Pakarinen, Finland; European Union: Taxation of Foreign Pension […]

Finland: Plan to Become a Smoke-Free Country

(Aug. 8, 2014) Finland’s government has adopted a Roadmap Towards a Smoke-Free Finland, designed to both help smokers quit and prevent people from starting to smoke in the first place. (Finland Wants to Be Smoke-Free by 2040, ICE NEWS (July 8, 2014).) Among the key features of the Roadmap, according to a statement from the […]

European Court of Human Rights; Finland: Court Rules on Change of Gender Issue

(Aug. 1, 2014) On July 16, 2014, the Grand Chamber of the European Court of Human Rights (ECHR) ruled that a transgender Finnish woman had not been deprived of her right to private life and family life as guaranteed by article 8 of the Convention for the Protection of Human Rights and Fundamental Freedoms when […]

Finland: Universal Health Care for Undocumented Immigrants

(Mar. 25, 2014) On March 7, 2014, a new study by the Finnish National Institute for Health and Welfare (THL) was presented to Social Affairs and Health Minister Susanna Huovinen. The study, which was commissioned by the government last year (THL utreder hur “papperslösas” hälsotjänster ska ordnas [THL Investigates How Health Services of “Undocumented Persons Should […]

Finland: Amendment of List of Countries Subject to Controlled Foreign Company Legislation

(Feb. 4, 2014) The Ministry of Finance (Valtiovarainministeriö) of Finland issued a decree on December 31, 2013, updating its list of countries that impose a corporate tax burden deemed to be significantly different from (less than three-fifths of) the tax imposed in Finland. The countries on the list, sometimes called the black or gray list, […]

Finland: Public Register Proposed for Tax Debts of Enterprises

(Dec. 23, 2013) The Finnish government presented draft legislation to Finland’s parliament, the Eduskunta, on December 5, 2013, concerning the establishment of a public register on tax debts of enterprises. (Laura Pakarinen, Finland: Government Proposes Public Tax Debt Register, TAX NEWS SERVICE (Dec. 6, 2013), International Bureau of Fiscal Documentation online subscription database.) Under law […]

Finland: Tax Incentives for Investment in Small Companies

(May 28, 2013) On May 13, 2013, Decree A 341/2013, which puts into force the Law on Investment Relief for Fiscal Years 2013-2015 (hereinafter Law on Investment Relief), was published in Finland’s official gazette. The Decree also provides for the publication of an amendment to section 16 of the Law on Tax Procedure (Amendment Act […]

Finland: Decree on Bank Tax

(Mar. 4, 2013) According to a decree published on February 28, 2013, in Finland’s Official Gazette (Suomen Säädöskokoelma), banks will be subject to special taxation (Decree No. 169/2013, effective from Jan. 1, 2013). Banks that qualify for the tax must pay it and file a specified tax return concerning it. The return must report the […]