Finland

There have been changes made to the deadlines in personal taxation for the year 2025. Previously, new tax withholding cards for the tax year came into force in February. Starting in 2025, the new tax withholding cards will be in effect from the beginning of January.

The income tax return filing deadlines for wage earners have been rescheduled. As of 2025, individuals will receive their pre-completed tax return in March, and the deadline for the return will be in April as opposed to previous years when it was in May.

Changes have been made to the ex officio deductions on earned income. The earned income deduction has been disbanded, and the effects will be compensated with adjustments to the work income deduction.

The household deduction will also change for tax year 2025, with adjustments to the maximum amount and credit threshold.