Tax treaties
Key terms:
- 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. The synthesised texts of the Multilateral Instrument (MLI) and the tax treaties are largely available in English.
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. This instruction is updated regularly. The latest update was made on 16 May 2024.
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. Finland has in 2023 withdrawn the reservation made regarding Article 9 of the Convention on taxation of capital gains from alienation of shares or interests of entities deriving their value principally from immovable property. This withdrawal will start applying on 1 January 2024, at the earliest (notice recorded by the Ministry of Finance 48/2023). 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. 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
- Australia 90-91/2007 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 32/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 90-91/2007
- Austria 18/2001
- amended 95/2011
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 36/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 17-18/2001
- Belgium 66/1978
- amended 54/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 63/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 65-66/1978
- Canada 2/2007 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 83/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 1-2/2007
- Czech Republic 80/1995
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 89/2020 (pdf)
- Synthesised text of the MLI and the tax treaty 79-80/1995
- Denmark and Faroe Islands 26/1997
- amended 95/1997
- amended 127/2008
- amended 80/2019
- currently valid version 25-26/1997
- Estonia 96/1993
- amended 55/2016 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 23/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 95-96/1993
- France 8/1972
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 42/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 7-8/1972
- Germany 86/2017
- amended 12/2021
- currently valid version 85-86/2017
- (no longer in force, from 18/1982)
- Greece 58/1981
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 36/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 57-58/1981
- Hungary 51/1981
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 37/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 50-51/1981
- Iceland 26/1997
- amended 95/1997
- amended 127/2008 (pdf)
- amended 80/2019
- currently valid version 25-26/1997
- Ireland 88/1993
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 34/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 87-88/1993
- Israel 90/1998
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 35/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 89-90/1998
- Italy 55/1983
- currently valid version 54-55/1983
- Japan 43/1972
- amended 111/1991
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 37/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 42-43/1972
- Latvia 92/1993
- amended 15/2021
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 84/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 91-92/1993
- Lithuania 94/1993
- amended 67/2019 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 38/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 93-94/1993
- Luxembourg 18/1983
- amended 60/1992
- amended 62/201
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 39/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 17-18/1983
- Mexico 65/1998
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 44/2023 (pdf)
- Synthesised text of the MLI and the tax treaty 64-65/1998
- Netherlands 84/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 31/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 83-84/1997
- New Zealand 49/1984
- amended 16/1988
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 48/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 48-49/1984
- Norway 26/1997
- amended 95/1997
- amended 127/2008
- amended 80/2019
- currently valid version 25-26/1997
- Poland 21/2010 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 41/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 20-21/2010
- (no longer in force, from 26/1979
- amended 13/1995)
- Portugal (no valid tax treaty as of 1 January 2019)
- no longer in force 27/1971
- Slovakia 28/2000 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 45/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 27-28/2000
- Slovenia 70/2004 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 46/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 69-70/2004
- South Korea 75/1981
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 88/2020 (pdf)
- Synthesised text of the MLI and the tax treaty 74-75/1981
- Spain 32/2018 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 72/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 31-32/2018
- (no longer in force 67/1968
- amended 39/1974
- amended 109/1991)
- Sweden 26/1997
- amended 95/1997
- amended 127/2008
- amended 80/2019
- currently valid version 25-26/1997
- Switzerland 90/1993
- amended 92/2006 (pdf)
- amended 122/2010 (pdf)
- currently valid version 89-90/1993
- Turkey 49/2012 (pdf)
- currently valid version 48-49/2012
- (no longer in force, from 61/1988)
- United Kingdom 2/1970
- United States 2/1991
- amended 3/2008 (pdf)
- currently valid version 1-2/1991
Other countries
- Albania 30/2023
- currently valid version 29-30/2023
- Argentina 85/1996
- currently valid version 84-85/1996
- Armenia 120/2007 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 75/2023 (pdf)
- Synthesised text of the MLI and the tax treaty 119-120/2007
- Aruba 65/2011 (pdf) 2) (Agreement to promote economic relations ceased to apply on 31 December 2021)
- Azerbaijan 94/2006 (pdf)
- currently valid version 93-94/2006
- Barbados 79/1992
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 19/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 78-79/1992
- Belarus 84/2008 (pdf)
- currently valid version 83-84/2008
- Notice recorded by the Ministry of Finance regarding temporary suspension of certain provisions of the treaty by Belarus 48/2024
- Bermuda 87/2009 (pdf) 2)
- Bosnia-Hertsegovina (see Yugoslavia)
- Brazil 92/1997
- currently valid version 91-92/1997
- British Virgin Islands 59/2011 (pdf) 2)
- Bulgaria 11/1986
- currently valid version 10-11/1986
- Cayman Islands 34/2010 (pdf) 2)
- China 104/2010
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 54/2022 (pdf)
- Synthesised text of the MLI and the tax treaty 103-104/2010
- (no longer in force, from 62/1987
- amended 38/1998)
- Croatia (see Yugoslavia)
- Cyprus 40/2013
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 40/2020 (pdf)
- Synthesised text of the MLI and the tax treaty 39-40/2013
- Egypt 12/1966
- amended 56/1976
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 111/2020 (pdf)
- Synthesised text of the MLI and the tax treaty 11-12/1966
- Georgia 76/2008 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 33/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 75-76/2008
- Guernsey 21/2009 (pdf) 2)
- Hong Kong 79/2018 (pdf)
- currently valid version 78-79/2018
- Indonesia 4/1989
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 97/2020 (pdf)
- Synthesised text of the MLI and the tax treaty 3-4/1989
- India 58/2010
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 64/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 57-58/2010
- (no longer in force, from 59/1984
- amended 106/1999)
- Isle of Man 74/2008 (pdf) 2)
- amended 40/2023
- Jersey 78/2009 (pdf) 2)
- Kazakhstan 85/2010 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 87/2020 (pdf)
- Notice recorded by the Ministry of Finance regarding a notification made after becoming a Party 73/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 84-85/2010
- Kosovo (see Yugoslavia)
- Kyrgystan14/2004 (pdf)
- currently valid version 13-14/2004
- Macedonia 23/2002 (pdf)
- currently valid version 22-23/2002
- Malaysia 16/1986
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 21/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 15-16/1986
- Malta 82/2001
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 40/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 81-82/2001
- Moldova 92/2008 (pdf)
- currently valid version 91-92/2008
- Montenegro (see Yugoslavia)
- Morocco 18/2013
- currently valid version 17-18/2013
- (no longer in force, from 8/1980)
- Netherlands Antilles 63/2011 (pdf) 2) (Agreement to promote economic relations ceased to apply on 31 December 2021)
- Pakistan 15/1996
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 22/2021 (pdf)
- Synthesised text of the MLI and the tax treaty 14-15/1996
- Philippines 60/1981
- currently valid version 59-60/1981
- Romania 7/2000 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 31/2022 (pdf)
- Synthesised text of the MLI and the tax treaty 6-7/2000
- Russian Federation 110/2002 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 66/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 109-110/2002
- Notice recorded by the Ministry of Finance regarding suspension of certain provisions of the treaty by Russia 22/2024
- Serbia (see Yugoslavia)
- Singapore 115/2002 (pdf)
- amended 41/2010 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 44/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 114-115/2002
- Sri Lanka 28/2018 (pdf)
- currently valid version 27-28/2018
- (no longer in force 20/1984)
- South Africa 78/1995
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 77/2022 (pdf)
- Synthesised text of the MLI and the tax treaty 77-78/1995
- Tajikistan 72/2013
- currently valid version 71-72/2013
- Tanzania 70/1978
- currently valid version 69-70/1978
- Thailand 28/1986
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 32/2022 (pdf)
- Synthesised text of the MLI and the tax treaty 27-28/1986
- Turkmenistan 12/2017
- currently valid version 11-12/2017
- Ukraine 82/1995
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 65/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 81-82/1995
- United Arab Emirates 90/1997
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 62/2019 (pdf)
- Synthesised text of the MLI and the tax treaty 89-90/1997
- Uruguay 16/2013
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 41/2020 (pdf)
- Synthesised text of the MLI and the tax treaty 15-16/2013
- Uzbekistan 10/1999
- Vietnam 112/2002 (pdf)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument 45/2023 (pdf)
- Synthesised text of the MLI and the tax treaty 111-112/2002
- Yugoslavia 60/19871)
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument (Serbia) 43/2019 (pdf)
- Synthesised text of the MLI and the tax treaty (Serbia) 59-60/1987
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument (Bosnia and Herzegovina) 96/2020
- Synthesised text of the MLI and the tax treaty (Bosnia and Herzegovina) 59-60/1987
- Notice recorded by the Ministry of Finance regarding the Multilateral Instrument (Croatia) 20/2021
- Synthesised text of the MLI and the tax treaty (Croatia) 59-60/1987
- currently valid version 59-60/1987
- Zambia 28/1985
- currently valid version 27-28/1985
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.