From tax year 2009, Finland applies an amended controlled foreign company (CFC) legislation (Laki ulkomaisten väliyhteisöjen osakkaiden verotuksesta 16.12.1994/1217). The main amendments are summarized below:
| - | the minimum holding amount is increased from 10% to 25%. CFC legislation may therefore apply if a resident of Finland (individual or company), holds directly or indirectly at least 25% of the capital or the yield of the… |