On 19 November 2014, the Finnish government published proposed amendments to the 2015 budget. Direct tax related amendments include a two-year extension of the system of accelerated depreciation on production-related investments. In 2015 and 2016 depreciation on production-related investments will be allowed at a double rate. This double-rate depreciation would apply to new factory and engineering workshop buildings as well as new machinery and equipment to be used in these premises.
The pro…