Finland

A draft Act on the Screening and Authorisation of Foreign Investments, published in June, would replace the current Foreign Corporate Acquisitions Act. It would widen mandatory screening to more sectors, broaden the definition of a foreign investor and replace criminal fines with much larger administrative penalties. Law firms expected the bill to reach Parliament by late September, with the new law taking effect in spring 2027, but our searches did not confirm that it had been submitted by the end of the window. Deals likely to close in 2027 in security-relevant or technology sectors should be planned on the assumption that a mandatory filing will be needed.

Dittmar & Indrenius / Krogerus (law firm briefings) · 2026-10-09

The government's 2027 budget package confirms that the corporate income tax rate will fall to 18% from the start of 2027. The package also includes EUR 100 million for construction and a series of transport infrastructure projects. A lower headline rate improves after-tax returns for foreign-owned Finnish subsidiaries and should be built into entity-structuring and timing decisions.

Finnish Government · 2026-09-21

The Bank of Finland's September interim forecast puts GDP growth at 1.7% in 2026 and 1.6% in 2027, up from 0.7% and 1.2% in June, after quarterly growth of 0.8% in Q1 and 0.4% in Q2. It expects inflation of 2.4% for 2026, temporarily lifted by energy prices, and unemployment of 10.4%, falling only gradually. For entrants, demand is clearly stronger than in earlier years, while the large pool of available labour should keep wage pressure in check.