Finland: Consultation on proposed amendments to Pillar Two global minimum tax rules
Proposed amendments would apply retroactively to financial years beginning on or after January 1, 2024.
The government on August 12, 2024, launched a public consultation on draft amendments to the Finnish Minimum Tax Act, which implemented the EU Minimum Tax Directive in Finland.
The proposed amendments would apply retroactively to financial years beginning on or after January 1, 2024.
Read a September 2024 report prepared by KPMG’s EU Tax Centre