Finland's tax treaties

Tax treaties are used to remove international double taxation of income and capital and to divide taxation rights between the contracting states.

Tax treaties apply to natural and legal persons who are resident in one or other or both of the contracting states and who have income or capital linking them in some way to both contracting states.

As a general rule, Finland concludes tax treaties only with countries whose taxation systems correspond to the Finnish system of income taxation. Finland currently has tax treaties in force with 70 countries, based mainly on the OECD Model Tax Treaty.

Finland has also concluded inheritance tax treaties to remove double taxation in respect of inheritance tax and to divide taxation rights between contracting states.

Mutual assistance treaties concerning taxation allow exchange of information and recovery of tax claims from contracting states.

1.8.1 Texts of an Agreement

The official versions of Finland’s tax treaties are released under the Treaty Series of the Statute Book. The most convenient method of finding the electronic versions of the treaties is to use the number of the series (e.g. 84/1997) or to conduct a basic search in the “International treaties” section of the legislative information database maintained by the Department of Justice at the Finlex website.

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