The Finnish parliament is considering draft bill HE 186/2021 vp, which provides for the amendment of the increased deduction for R&D investment costs. This includes an increase from an additional deduction of 50% of qualifying costs to an additional deduction of 150% of qualifying costs. Further, the validity of the increased deduction would be extended until the end of 2027 (currently scheduled to expire in 2025). As proposed, the additional 150% deduction would enter into force on 1 January 2022 and apply for the first time in the 2022 tax return. Other aspects of the current 50% additional deduction will...