Tax reforms

This page provides information on the upcoming reforms that will affect taxation in Finland.

Amendment to the Act on the taxation of nonresidents’ income

The way tax at source is withheld on dividends paid on corporate stock will change. The change affects the dividends received by shareholders that have a nominee account.

Improvements to VAT reporting

The Tax Administration is looking to improve the VAT return and VAT reporting in the next few years. In future, the information needed in VAT reporting could be retrieved automatically from the companies’ financial management systems based on invoice and receipt details. Automated reporting would also make it possible to prepare pre-completed VAT returns for small companies.