Finland Parliament Passes Bill to Amend Law on Business Income Tax, Valuation of Assets

The Finnish Parliament (Eduskunta) Nov. 25 passed Bill No. HE 125/2025 vp, to amend the Business Income Tax Act and the Valuation of Assets in Taxation Act, and to temporarily amend the Income Tax Act. The bill includes measures to: 1) expand tax-neutral share exchange rules to non-European Economic Area (EEA) countries, subject to conditions; 2) increase to 50 percent from 10 percent the maximum allowable cash consideration in tax-neutral share exchanges; 3) set the acquisition cost of shares obtained in related-party share exchanges at their pre-exchange valuation, for business income tax and net asset valuation; and 4) allow taxpayers ...