This twelfth edition of the information booklet "Taxation in Finland" takes into account all the recent changes in the Finnish tax legislation. The booklet is based on tax legislation in force in Finland as at 1 January 2009 and all figures refer to 2009 unless otherwise stated. A brief description of the Government's proposals to Parliament in the autumn 2008 has been included in Appendix 14 in order to give a more update picture of the current situation. The aim is to give an outline of the principles of the Finnish system of taxation and to describe briefly the individual taxes - how they work and how much they yield. The booklet has no binding force and does not affect a taxpayer's rights and liabilities.