Finland Issues Detailed Guidance on the GIR XML
April 29, 2026
In April 2026, Finland issued detailed guidance on the Finnish implementation of the GloBE Information Return (GIR)
In April 2026, Finland issued detailed guidance on the Finnish implementation of the GloBE Information Return (GIR)
On March 24, 2026, Finland gazetted a law amending its Minimum Tax Act to provide for aspects of the January 2026 OECD Side By Side Tax Package and the June 2024 and January 2025 OECD Administrative Guidance.
On February 12, 2026, Finland issued a draft law to implement the OECD Side By Side Tax Package. On March 3, 2026 this was approved by the Parliamentary Finance Committee.
On November 25, 2025, the Finnish Tax Administration published guidance on the allocation of profits/losses and taxes between group entities to take account of the June 2024 OECD Administrative Guidance.
On November 3, 2025, Finland issued a draft law for consultation to amend its Minimum Tax Act for the June 2024 and January 2025 OECD Administrative Guidance.
On March 10, 2025 and March 12, 2025, Finland issued explanatory guidance on the application of the Minimum Tax Act, including provisions from the OECD June 2024 Administrative Guidance relating to the DTL recapture.
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