HE 158/2016 vp VeJ 04.10.2016 tutkija Jussi Leppänen, Luonnonvarakeskus Asiantuntijalausunto

This expert statement concerns the taxation of forest holdings when ownership is transferred to a new generation. It examines potential tax reliefs and their impact on business succession. The statement addresses how tax deductions, capital gains, and state aid might affect the transfer of forest properties, particularly concerning raw wood and the bioeconomy.