Recovery of taxes in cooperation with foreign countries

This guidance concerns both individual and corporate taxpayers.

Recovery of Finnish taxes from abroad

The Tax Administration may transfer an unpaid tax for collection in another EU state or any other state with which Finland has an agreement on executive assistance in matters of tax collection. The competent authority in the country providing assistance to Finland will in this case collect the unpaid taxes in accordance with the legislation and local practices of that country. 

Tax recovery in Finland for unpaid foreign taxes

The Finnish Tax Administration provides assistance to other countries in order to recover any outstanding taxes. Requests for this can be made by tax authorities in other EU states or any other states with which Finland has an agreement on executive assistance in matters of tax collection. The collection and recovery processes in Finland are similar to those in the case of unpaid Finnish taxes.