FINLAND Trends and Developments Contributed by: Petteri Rapo, Markku Renko, Henri Becker and Jaakko Niskala, Svalner Atlas Finland
• Crypto transparency: If you are a provider or a business with material crypto exposure, treat 2026 as the beginning of systematic third‑party reporting and exchange of information. • Pillar Two governance: Monitor safe harbour and advance ruling developments and be alert to regime‑specific integrity provisions. • Governance footprint: Review POEM exposure where senior decision‑makers are located in Fin - land or where management activity is Finland‑cen - tred.
Finland’s 2026 tax story is increasingly policy‑driven and multi‑track. Competitiveness measures (rate and losses), market facilitation (transactions and invest - ment structures), targeted consumption policy (VAT) and stronger transparency (crypto reporting and Pillar Two integrity tools) are all moving at the same time. For clients, the practical win is to treat these as con - nected themes and to plan governance and reporting accordingly.
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