OrbitaxBudget for 2013 enacted
|Approved Changes|Finland
The Budget Bill for 2013 was enacted on 21 December 2012. The Budget will generally apply from 1 January 2013.
Corporate taxation
| - | The normally applicable depreciation rates are doubled for new industrial investments. The accelerated depreciation is available for a maximum of 2 consecutive tax years and applies in respect of qualifying equipment acquired and taken into use between 2013 and 2015. |