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