The Finnish Government has announced the completion of work on updating its legislative plan, which includes the removal of certain previously proposed measures. Although removed, it is possible that the measures may be reintroduced in the future. One of the main measures that has been removed from the plan is the introduction of a new R&D tax incentive (previous coverage). The new incentive is a combined deduction for R&D activities, including a general additional deduction based on the amount of R&D expenses incurred plus an additional deduction based on the increase in R&D expenses compared to the previous year. The...