The Finnish Tax Administration has published updated guidance on the tonnage tax regime, dated 14 September 2021. The latest version of the guidance notes that it has been updated considering amendments made to the Tonnage Tax Act on 16 July 2021, which apply from the 2021 tax year. The main update concerns the scope of vessels eligible for the tonnage tax regime, which has been expanded to include a vessel chartered by a company without a crew, which is registered in Finland and is equipped and operated by the company.