On 31 October 2019, a legislative proposal (Government Proposal 69/2019) implementing the EU directive on the mandatory disclosure and exchange of cross-border tax arrangements, also known as DAC 6, has been submitted to the Finnish Parliament.
Next, the proposal will go through the Finnish legislative process and may still be subject to changes before the final enactment. The related laws are expected to enter into force on 1 January 2020.
