Helheten för beskattning av onoterade bolags ägarföretagare

This procedure concerns the taxation of dividends received by parent companies from their subsidiaries, specifically focusing on unlisted companies. It aims to clarify and potentially adjust the rules for corporate income tax on such dividend income. The changes will affect companies operating in Finland, particularly those with complex ownership structures involving unlisted subsidiaries. The goal is to ensure fair and efficient taxation of inter-company dividends.