Finland Tax News

Budget 2014 – Ministry of Finance proposal

12 November 2013

Protocol to treaty between Belgium and Finland enters into force

16 September 2013

Protocol to treaty between Barbados and Finland enters into force

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

Supreme Administrative Court: Disposal of shares in a Finnish company holding shares in a real estate company not income from Finnish sources for a non-resident individual

29 July 2013

Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Government amends its plans to reform dividend taxation – details

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Treaty between Cyprus and Finland enters into force

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Tax Plans for 2014-2017 – details

6 May 2013

Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013

Finland's Supreme Administrative Court rules on using location savings in TP cases

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between Finland and Switzerland enters into force

4 May 2013

Treaty between Finland and Morocco enters into force

25 March 2013

Treaty between Finland and Uruguay enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013

Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV

10 February 2013

Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase

10 February 2013

Budget for 2013 enacted

10 February 2013

Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013

Government proposes introduction of general limitation on the deductibility of interest expenses

9 February 2013

Treaty between Finland and Cyprus – details

9 February 2013

Budget for 2013 published and presented shortly to parliament

23 October 2012

Ministry of Finance clarifies tax treatment of Greek-source royalties in tax treaties with Czech Republic and Hungary

23 October 2012

Government reaches consensus over Budget for 2013

14 October 2012