Finland

Finland has adopted the Pillar Two minimum taxation rules, including a Qualifying Domestic Top-Up Tax (QDMTT), effective 1 January 2024. The rules, broadly speaking, apply to groups with consolidated revenues of at least 750 million euros (EUR).

The employing corporate taxpayer’s additional training deduction is no longer available as of tax year 2025. 

From 2026, users of e-services like MyTax (online service portal of the Finnish tax authorities) will receive letters from the Tax Administration and other authorities electronically. Currently, users must opt in for electronic mail, but new laws will make it the default for e-service users. Paper letters will be sent only to those not using e-services.

Please find more information on the following pages of this tax summary.