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Finland: Proposed additional amendments to Pillar Two rules

Proposed to apply to financial periods beginning on or after January 1, 2026

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March 18, 2026

The government on February 13, 2026, presented to parliament draft legislation (HE 6/2026) proposing additional amendments to the Minimum Tax Act.

The proposal complements HE 196/2025 and reflects additional changes outlined during the public consultation opened on February 4, 2026.

The amendments are proposed to become effective as soon as possible (and by March 31, 2026, at the latest) and would apply to financial periods beginning on or after January 1, 2026.


For more information, contact a KPMG tax professional in Finland:

Johanna Männistö | johanna.mannisto@kpmg.fi

Erkki Tiitta | erkki.tiitta@kpmg.fi

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