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Finland: Public consultation on proposed amendments to VAT adjustment rules for real estate transfers

Proposed to become effective on January 1, 2028

august 4, 2026

The Ministry of Finance on June 10, 2026, opened a public consultation on proposed legislation that would amend the VAT adjustment rules for real estate transfers and introduce an option to apply VAT to certain property sales.

The proposed legislation would align with the decision of the Court of Justice of the European Union (CJEU) in Sögård Fastigheter (case C-787/18).

The amendments are proposed to become effective on January 1, 2028, following the consultation process.


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

Lassi Ahopelto | lassi.ahopelto@kpmg.fi

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