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Apply for a mutual agreement procedure

If you live in Finland, you may ask the Finnish Tax Administration for a mutural agreement procedure (MAP).

A mutual agreement procedure can be

The deadline for submitting a MAP application depends on the tax treaty in question. The tax authorities of different countries may not have set deadlines for processing MAP cases, which means that reaching a decision may even take years.

Submit the MAP application within three years from the date when double taxation became apparent (e.g. when you received tax decisions from both countries). In EU cases, you will usually receive a decision on the procedure within two years.

If the matter concerns an EU Member State, you can also apply for a special MAP for EU cases.

How to submit a MAP application

You can write a free-form application in Finnish, Swedish or English. There is no template form. If necessary, the Tax Administration will translate your application into English and deliver it to the tax authorities of the other country. 

Write “Application for mutual agreement procedure” as the title.

In your application, you must do the following:

  1. Specify the procedure you are requesting: procedure based on tax treaty or procedure applicable to EU cases.
  2. State the name of the country that your matter concerns. Also state whether you have sent an application to the other country as well.
  3. Give your contact information: name, personal ID, any foreign tax identification numbers or personal identification numbers, address, telephone number, e-mail address. If you are using a representative, also give their name and the address for correspondence. 
  4. List the tax years in question. 
  5. Report how your taxes have been assessed in the other country and in Finland:
    • what income has been taxed in both countries
    • how much taxes you have paid in the countries in question
    • how and when did the double taxation become apparent (e.g. tax decisions you have received) 
    • what decisions you have received on the matter
    • photocopies of the decisions:
  6. Attach copies of the articles of the tax treaty and the legislation applied by the countries’ authorities in your tax assessment, if you know them. These are usually listed in your tax decisions. You can also ask the authorities about them.
  7. Have you requested adjustments or changes to your tax assessment in either country? If yes, attach copies of the decisions you received, including a copy of the final decision on the amount of tax.

You can send the application electronically at, to the Tax Administration mailbox, or you can send it by post to: 

Finnish Tax Administration / International matters MAP
P.O. Box 400
FI-00052 Vero

If further information is required, you will be contacted by the Finnish Tax Administration or the other country’s tax authorities. Respond to information requests within the time given. If your application is incomplete, it may be rejected.  

Read more about taxation abroad contrary to tax treaty provisions

The Tax Administration provides advice and guidance on selecting the right procedure and making the application.

Page last updated 2/23/2022