Year-end 2021 changes in Finland

Year-end 2021 changes in Finland

Summary for employers of statutory changes in financial and payroll administration at the turn of the year 2021-2022.


In this summary you will find information about:

  • Pension and social security contribution 2022    
  • Tax cards 2022 
  • Tax-exempt allowances in 2022 for business travel
  • Temporary tax changes related to cars 
  • Special remarks on the financial statements
    • COVID-19 and changes in operations
    • 10-year rule on invested unrestricted capital fund
    • Recovery of expiring losses
    • Notifications for ultimate beneficiaries
    • Transfer pricing within groups and branches
  • Changes to legislation
    • New Co-operation Act to improve dialogue between employers and employees
    • Employers to compensate employees for all non-competition agreements
    • The new minimum age for the liability to pay unemployment insurance contributions is 18
    • Family leave reform 
    • Changes in company income taxation
    • Customs and Intrastat changes
    • The Finnish accounting obligation extends to some foreign companies

Contact us

Please contact us to discuss how we can help you getting smooth and reliable accounting, payroll, legal and HR services for your business in Finland.

Tel. +358 10 756 4500


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