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Mutual Agreement Procedure (MAP)

The Mutual Agreement Procedure (MAP) is a negotiating procedure between the competent authorities of State parties to a tax treaty. Its purpose is to solve disagreements concerning interpretation and to eliminate double taxation.

Situations where the procedure can be applied

The mutual agreement procedure can be used in situations where double taxation needs to be eliminated. Double taxation means that the income received by an individual or company has been taxed by the tax authorities of their country of domicile as well as the tax authorities of another country.

Before submitting an MAP application, the individual or company should hold discussions with the competent authorities to determine whether the issue can be resolved using the mutual agreement procedure. The Tax Administration provides advice and guidance on selecting the right procedure.

Contact information:

Transfer pricing

Tax Administration
Mutual Agreement Procedure (MAP)
Sami Laaksonen
Address: Finnish Tax Administration, PO Box 10, FI-00052 VERO

Telephone: +358 29 512 6265
Email: firstname.lastname(a)

Other corporate taxation issues

Tax Administration
Mutual Agreement Procedure (MAP)
Address: Finnish Tax Administration, PO Box 10, FI-00052 VERO

Telephone: +358 29 512 6206
Email: suuryritysasiakkaat(a)

Submitting a MAP request

Send your MAP request to the Tax Administration’s shared e-mail address at MAP(a) Please note that the e-mail is only secure if you send it via

For more information about submitting a MAP request and the exceptions for natural persons, see chapter 3.4 of the Tax Administration’s guidance on the mutual agreement procedure for international tax disputes.

Page last updated 1/1/2022