Tax treaties

Date of issue
6/11/2019
Validity
In force until further notice

Full texts of the tax treaties are also available at Valtion säädöstietopankki (Finlex). Use the reference numbers listed below.

Click the links below to access electronic versions of tax treaties. Not all of them are available in this format. Treaty texts have an introductory passage in Finnish after which the English version begins, if included.

Some treaties have been amended. In this case, the list mentions the amendments on the next line after the country name. When treaty provisions are applied, amendments must be considered. Examples of what amendments may concern: the taxing rights of Contracting States, the applicable rates of withholding at source.

The impact of the Multilateral Instrument on how tax treaties are applied

On 13 February 2019, the Finnish Parliament ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("Multilateral Instrument”) made in 2016. The Multilateral Instrument provides for simultaneous modification of a number of provisions in bilateral tax treaties without making changes to every treaty one by one. The decree (in Finnish and Swedish, link to Finnish) of 24 April 2019 of the Finnish government contains information on how Finland ratified the Multilateral Instrument with appropriate reservations and notifications, in Finland’s letter of ratification, sent to the Depositary, and it also contains the text of the Multilateral Instrument.

The date when the Multilateral Instrument comes into force in Finland was 1 June 2019. However, any two contracting states of bilateral tax treaties will not start applying the Multilateral Instrument until such time as the Instrument has come into force in both of them. The Finnish official publication called “Collection of Statutes” (Säädöskokoelma; Författningssamling) contains specific notices, recorded by the Ministry of Finance, for each country that has a tax treaty with Finland and where the Multilateral Instrument has come into force. These notices are listed under every tax treaty in force, and under treaty amendments, if any.

The Multilateral Instrument makes those provisions of the Convention necessary to meet the minimum standard included in the Instrument become part of Finland’s network of tax treaties with other countries. These provisions are the introductory chapter of tax treaties, which addresses the purpose of the treaty, the provision on preventing treaty abuse, the revised provisions on the mutual agreement procedure, and the provision on corresponding adjustments related to transfer pricing of group enterprises. In addition, Finland will apply the Multilateral Instrument’s provisions on arbitration. Regarding the other provisions, Finland made reservations, i.e. refrains from applying those provisions of the Multilateral Instrument. If Finland or the other party to the Multilateral Instrument has made a reservation, having the effect of not applying the Multilateral Instrument’s provisions on the tax treaties of the country concerned, there will be no modification to the relevant provisions in the existing bilateral tax treaty. This means that Finland, on its part, will not apply the provision of the Multilateral Instrument. Instead, it applies the provision of the existing bilateral tax treaty.

When applying the provisions of tax treaties, one must take account of the original tax treaty, its protocols of amendments, of the Multilateral Instrument, and of any reservations and notifications that the contracting states have made. In the future, the Finlex website will post all the currently valid versions of Finland’s tax treaties with other countries. In addition, for the treaties that the Multilateral Instrument modifies when applied, the website will post all the relevant provisions having an impact on the tax treaty concerned. This will be presented in a compilation document. A line will be added below the heading of every tax treaty, containing information on updates and relevant compilation documents. Such lines are added one by one at various times when the documents are ready for publication. The purpose of having current updates and compilations posted on the Web is to make it easier to understand the entirety of those of the treaties that consist of many parts. However, only the treaties themselves are authentic for purposes of law.

OECD member countries: Other countries:

Australia 91/2007 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 32/2019

Austria 18/2001
- amended 95/2011
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 36/2019

Belgium 66/1978
- amended 54/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 63/2019

Canada 2/2007 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 83/2019

Czech Republic 80/1995

Denmark and Faroe Islands 26/1997
- amended 95/1997
- amended 127/2008

Estonia 96/1993

France 8/1972
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 42/2019

Germany 86/2017 
(no longer in force, from 18/1982)

Greece 58/1981

Hungary 51/1981

Iceland 26/1997
- amended 95/1997
- amended 127/2008 (pdf)

Ireland 88/1993
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 34/2019

Israel 90/1998
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 35/2019

Italy 55/1983

Japan 43/1972
- amended 111/1991
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 37/2019

Luxembourg 18/1983
- amended 60/1992
- amended 62/2010 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 39/2019

Mexico 65/1998

Netherlands 84/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 31/2019

Norway 26/1997
- amended 95/1997
- amended 127/2008

Poland  21/2010
(no longer in force, from 26/1979
- amended 13/1995)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument

Portugal
- no longer in force 27/1971

Slovakia 28/2000 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 45/2019

Slovenia 70/2004 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 46/2019

South Korea 75/1981

Spain 32/2018 (pdf)
- no longer in force 67/1968
- amended 39/1974
- amended 109/1991

Sweden 26/1997
- amended 95/1997
- amended 127/2008

Switzerland 90/1993
- amended 92/2006 (pdf)
- amended 122/2010 (pdf)

Turkey 49/2012
(no longer in force, from 61/1988)

United Kingdom 2/1970
- amended 31/1974
- amended 26/1981
- amended 8/1987
- amended 2/1992
- amended 63/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 47/2019

United States 2/1991
- amended 3/2008 (pdf)

Argentina 85/1996

Armenia 120/2007 (pdf)

Aruba 65/2011 (pdf) 2)

Azerbaijan 94/2006 (pdf)

Barbados 79/1992

Belarus 84/2008 (pdf)

Bermuda 87/2009 (pdf) 2)

Bosnia-Hertsegovina
(see Yugoslavia)

Brazil 92/1997

British Virgin Islands 59/2011 (pdf) 2)

Bulgaria 11/1986

Cayman Islands 34/2010 (pdf) 2)

China  104/2010
(no longer in force, from 62/1987
- amended 38/1998)
 
Croatia (see Yugoslavia)

Cyprus 40/2013 (pdf)

Egypt 12/1966
- amended 56/1976

Georgia 76/2008 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 33/2019

Guernsey 21/2009 (pdf)
- amended 84/2009

Hong Kong 79/2018 (pdf)

Indonesia 4/1989

India 58/2010
(no longer in force, from 59/1984
- amended 106/1999)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 64/2019  

Isle of Man 74/2008 (pdf) 2)

Jersey 78/2009 (pdf) 2)

Kazakhstan 85/2010 (pdf)

Kosovo (see Yugoslavia)

Kyrgystan14/2004 (pdf)

Latvia 92/1993
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 84/2019

Lithuania 94/1993
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 38/2019

Macedonia 23/2002 (pdf)

Malaysia 16/1986

Malta 82/2001
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 40/2019

Moldova 92/2008 (pdf)

Montenegro (see Yugoslavia)

Morocco 18/2013
(no longer in force, from 8/1980)

Netherlands Antilles 63/2011 (pdf) 2)

New Zealand 49/1984
- amended 16/1988
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 48/2019

Pakistan 15/1996

Philippines 60/1981

Romania 7/2000 (pdf)

Russian Federation 110/2002 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 66/2019

Serbia (see Yugoslavia)

Singapore 115/2002 (pdf)
- amended 41/2010 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 44/2019

Sri Lanka 28/2018 (pdf)
- no longer in force 20/1984

South Africa 78/1995

Tajikistan 72/2013 (pdf)

Tanzania 70/1978

Thailand 28/1986

Turkmenistan 12/2017

Ukraine 82/1995
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 65/2019

United Arab Emirates 90/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 62/2019

Uruguay 16/2013 (pdf)

Uzbekistan 10/1999
-amended 43/2016

Vietnam 112/2002

Yugoslavia 60/19871)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 43/2019

Zambia 28/1985

1) The tax treaty between Finland and former Yugoslavia (SopS 60/1987) is applicable to international tax situations where Croatia, Bosnia-Hertsegovina, Montenegro, Kosovo or Serbia is involved with Finland being the opposite party. For more information, see the official statements of the Finnish Ministry for Foreign Affairs 17.5.1995, SopS 70/2001, SopS 75/2005, SopS 9/2016 and the official statements 18.4.2007, 31.1.2012 and 2.2.016.

2) An agreement on tax information + a limited-scope tax treaty.

Country codes

Argentina AR
Australia AU
Azerbaidzhan AZ
Barbados BB
Belgium BE
Bosnia-Herzegovina BA
Brazil BR
Bulgaria BG
Canada CA
Cayman Islands KY
China CN
Croatia HR
Cyprus CY
Czech Republic CZ
Egypt EG
Estonia EE
Finland FI
Germany DE  
Georgia GE
Greece GR
Iceland IS  
Indonesia ID
India IN
Ireland IE
Republic of Korea KR
Kosovo XK*
Latvia LV
Lithuania LT
Luxemburg LU
Macedonia MK
Malaysia MY
Malta MT
Morocco MA
Mexico MX
Moldova MD
Montenegro ME


Netherlands NL
Norway NO
Pakistan PK
Philippines PH
Portugal PT
Poland PL
France FR
Romania RO
Sweden SE
South Africa ZA
Spain ES
Serbia RS
Singapore SG
Slovakia SK
Slovenia SI
Sri Lanka LK
Switzerland CH
Tadzhikistan TJ
Tanzania TZ
Denmark (Faroe Is.) DK
Thailand TH
Turkey TR
Ukraine UA
United Kingdom GB
United States US
United Arab Emirates AE
Uruguay UY
Hungary HU
New Zealand NZ
Uzbekistan UZ
Belarus BY
Russian Federation RU
Vietnam VN
Zambia ZM

 *There is no country code for Kosovo in the international standards (ISO). To denote Kosovo, XK is occasionally used until an ISO code is confirmed.