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21 bills

Topic double taxation21
  1. HE 159/2026 vpPassed

    Revising the Swiss tax treaty

    Finland and Switzerland are revising their tax treaty so that Finland will be able to tax voluntary pensions paid to Switzerland. At the same time, international rules on preventing tax evasion and resolving tax disputes will be added to the agreement.

    8 Oct 2026 · passed without a vote
  2. HE 60/2026 vpPassed

    Suspending the Finland-Russia tax treaty

    Finland will suspend the application of the income tax treaty between Finland and Russia. National tax legislation alone will apply to cross-border income between the countries, without the tax reliefs provided by the tax treaty.

    26 May 2026 · passed without a vote
  3. HE 164/2025 vpPassed

    Reforming the taxation of permanent establishments

    The taxation of companies' establishments located in different countries will be clarified in line with international models. Internal dealings between parts of an enterprise, such as royalties and service fees, can be taken into account more comprehensively when calculating the taxable income of an establishment.

    10 Apr 2026 · passed without a vote
  4. HE 14/2024 vpPassed

    Revising the Finland–France tax treaty

    Finland and France are revising their bilateral income tax treaty to eliminate double taxation and prevent tax evasion. The reform replaces an outdated treaty dating from 1970.

    12 Apr 2024 · passed without a vote
  5. HE 125/2022 vpPassed

    Tax treaty between Finland and Albania

    Finland and Albania will introduce a bilateral income tax treaty to eliminate double taxation between the two countries. The treaty will also enhance information exchange between tax authorities and prevent tax evasion.

    20 Oct 2022 · passed without a vote
  6. HE 188/2021 vpPassed

    Stricter supervision of corporate transfer pricing

    Rules on the taxation of transactions between group companies are being reformed in line with international OECD guidelines. The Finnish Tax Administration will be able to assess intra-group arrangements on the basis of their actual substance and, in exceptional cases, disregard transactions lacking an economic rationale.

    14 Dec 2021 · passed without a vote
  7. HE 97/2019 vpPassed

    Preventing tax avoidance with Germany

    The income tax treaty between Finland and Germany will be amended to prevent tax avoidance. A rule will be added to the treaty allowing tax benefits to be denied in cases of abuse.

    6 Mar 2020 · passed without a vote
  8. HE 16/2022 vpPassed

    Preventing Isle of Man tax avoidance

    Income tax agreements between Finland and the Isle of Man will be amended to align them with international standards against tax avoidance. At the same time, the resolution of double taxation disputes will be streamlined.

    25 Mar 2022 · passed without a vote
  9. HE 15/2022 vpPassed

    Preventing Guernsey tax treaty abuse

    Provisions to prevent tax evasion and treaty abuse will be added to the tax treaties between Finland and Guernsey. At the same time, the mutual agreement procedure concerning taxation will be reformed.

    25 Mar 2022 · passed without a vote
  10. HE 36/2018 vpPassed

    Terminating the tax treaty with Portugal

    Finland will terminate the old tax treaty concluded with Portugal. Following this, Finland will be able to tax pensions paid to Portugal in accordance with Finnish tax legislation.

    30 May 2018 · passed without a vote
  11. HE 98/2019 vpPassed

    Terminating obsolete savings income agreements

    Finland will terminate obsolete agreements on the taxation of savings income concluded with eight British territories. The exchange of information will continue under more modern international standards.

    6 Mar 2020 · passed without a vote
  12. HE 308/2018 vpPassed with amendments

    Improving international tax dispute resolution

    A new procedure will be established in Finland to resolve double taxation disputes between states at the request of a taxpayer. If the states fail to reach an agreement within a specified time limit, the matter will be referred to an independent arbitration panel for resolution.

    8 Apr 2019 · passed without a vote
  13. HE 306/2018 vpPassed

    Clarifying taxation of foreign private equity

    The tax treatment of foreign investors in Finnish private equity funds will be eased in situations where an investment is made through another fund. The change aims to remove tax obstacles and attract more international growth funding to Finland.

    5 Mar 2019 · passed without a vote
  14. HE 169/2018 vpPassed

    Combating tax avoidance between Nordic countries

    The Nordic tax agreement would be updated to make combating tax avoidance more effective. At the same time, procedures between the countries' authorities for resolving tax matters would be clarified.

    9 Nov 2018 · passed without a vote
  15. HE 103/2018 vpPassed

    Tax treaty between Finland and Hong Kong

    Finland and Hong Kong will introduce a comprehensive tax treaty to eliminate double taxation of income and prevent tax evasion. The treaty clarifies which party has the right to tax income moving between the countries.

    5 Oct 2018 · passed without a vote
  16. HE 246/2016 vpPassed

    Revising the Finland–Portugal tax treaty

    Finland and Portugal will introduce a new tax treaty to prevent double taxation. The reform would give Finland the right to tax, among other things, private-sector pensions received from Finland by persons resident in Portugal.

    13 Dec 2016 · passed without a vote
  17. HE 235/2016 vpPassed

    Updating the tax treaty with Sri Lanka

    Finland and Sri Lanka will introduce a new income tax treaty that prevents double taxation and tax evasion. The reform would replace an outdated tax treaty dating from 1982.

    7 Dec 2016 · passed without a vote
  18. HE 202/2016 vpPassed

    Tax treaty between Finland and Turkmenistan

    Finland and Turkmenistan will agree on income taxation rules to prevent the same income from being taxed in both countries. The agreement also improves the exchange of tax information between authorities.

    7 Dec 2016 · passed without a vote
  19. HE 45/2016 vpPassed

    Exchange of tax information with Uzbekistan

    Finland and Uzbekistan will update their bilateral tax treaty to make the exchange of tax information more effective. At the same time, the countries agree to provide each other with assistance in the collection of taxes.

    12 May 2016 · passed without a vote
  20. HE 17/2016 vpPassed

    Updating the tax treaty with Germany

    Finland and Germany will introduce a new income tax treaty to replace the outdated 1979 tax treaty. The new treaty will clarify the taxing rights of both states and prevent double taxation and tax evasion.

    8 Apr 2016 · passed without a vote