Double Taxation Treaties in Finland

The double tax treaties signed by Finland along the years can be found on the Finnish Ministry of Justice FINLEX website database in an electronic version. The originals of these documents can be found in the Treaty Series of the Statute Book. If you are interested in immigration to Finland our law firm can help you.

Finland is signing double tax treaties especially with the countries with a tax system much alike the Finish tax system.

Usually the double tax treaties are signed between states in order to avoid the taxation of the profits and incomes in Finland and in the country of origin of the shareholders. Until now, Finland has signed treaties with Argentina, Armenia, Australia, Azerbaijan, Austria, Barbados, Belarus, Belgium, Bosnia and Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Ireland, Israel, Italy, Japan, Kazakhstan, Korea, Kyrgyzstan, Lithuania, Latvia, Luxembourg, North Macedonia, Malaysia, Malta, Mexico, Moldova, Morocco, Netherlands, New Zealand, Norway, Pakistan, Philippines, Poland, Romania, Russia (suspended from 1 July 2026), Serbia and Montenegro, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Tanzania, Thailand, Turkey, United kingdom, Ukraine, United Arab Emirates, United States of America, Uzbekistan, Vietnam.  Many drafts are waiting to be ratified. If you are a foreign citizen and want to move here, you can rely on our immigration lawyers in Finland.

The dividends, interests and royalties are also subject to the double tax treaties. Their rates can be minimized or even exempt. Usually, the withholding tax on dividends and royalties paid to nonresidents is 20% for companies and 30% for individuals, while interest is generally exempt. The treaty rates are generally between 0% and 15%.

The withholding tax on dividends, interests and royalties with some countries is inexistent: France, Ireland, United Kingdom and the United Arab Emirates. We can also advise on matters about immigration to Finland. Even if you currently have a valid Finnish residency card, you must apply for a D visa for returning to Finland at a Finnish diplomatic or consular post in order to be able to return to Finland if you are a visa national and lose your residence permit card while abroad. It is not possible to submit an application for an extended permission at a mission. 

The inheritances and gifts are also subject to the special provision of certain treaties. The usual domestic tax can vary from 7 % to 33 %, while inheritances below 30,000 EUR (deaths from 1 January 2026) and gifts below 7,500 EUR (from the same donor within three years) are tax-free.

The OECD model, after which the majority of the treaties are elaborated are containing provisions regarding the tax information exchange. This way, certain entities can be checked in their countries of origin to see if are indeed paying taxes there and have the right to request a tax exemption or a refund. You can count on our immigration lawyers in Finland for details on the taxes you need to pay as a resident. A Nordic citizen who has achieved the age of 18 and whose permanent home and domicile have remained in Finland for the previous 5 years without interruption and who has not received a prison sentence during this time is granted Finnish citizenship by declaration. Our lawyers can help you draft the necessary documents for obtaining a passport.