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Tax treaties The Ministry of Finance is responsible for preparing tax treaties that are binding on Finland. These include income tax treaties, inheritance and gift tax treaties, tax information exchange agreements (TIEAs) and agreements on executi...

4.4.2023 | The treaty will eliminate double taxation with respect to income taxes and prevent tax evasion and avoidance. The treaty was signed on 4 April by Finnish Minister of Finance Annika Saarikko and French Ambassador Agnès Cukierman.

EU fiscal rules EU fiscal rules set a framework for the management of public finances in the Member States. The rules are part of economic governance. Key treaties include the Treaty on the Functioning of the European Union and the Stability and G...

Customs Customs taxation and procedures are an integral part of the European Union. Customs duties are based on common customs legislation which has mainly replaced the national customs legislations of the EU Member States; in fact, the field of c...

Cooperation in international taxation The EU, the OECD and the UN all deal with international income tax issues. There is also cooperation among the Nordic countries in international tax affairs. As a member of the EU, Finland contributes to the p...

fi sv en International cooperation in local government matters The Ministry of Finance is active in international cooperation within its sphere of operations and represents Finland in certain international organizations and bodies. The main focus ...

International income taxation International income taxation in Finland is governed by the following legislation: the Income Tax Act; the Act on the Taxation of Business Income; the Act on the Taxation of Shareholders in Controlled Foreign Companie...

13.6.2018 | On Thursday 14 June, Finland will give notice of termination on its tax treaty with Portugal concerning the avoidance of double taxation. The decision to terminate the treaty and approve the bill on the termination was made by the President of the Republic on Wednesday 13 June.

8.6.2017 | On Wednesday 7 June, Minister for Foreign Trade and Development Kai Mykkänen signed the multilateral BEPS Convention on preventing tax base erosion and profit shifting. The aims of the changes set out in the Convention include preventing unjustified advantage being gained through tax treaties and preventing the non-payment of taxes.

12.4.2018 | The Government is to propose to Parliament that the tax treaty agreed between Finland and Portugal in 1970 be terminated. The treaty’s provisions on the taxation of pensions in particular are not consistent with Finland’s current tax treaty policy. Termination of the tax treaty would make certain that its application ceases from the start of 2019.

30.8.2018 | Finland and Hong Kong have concluded their first extensive bilateral tax treaty. The Government is proposing that Parliament approve the treaty.

9.2.2022 | AGREEMENT BETWEEN THE REPUBLIC OF FINLAND AND THE ISLAMIC REPUBLIC OF IRAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of the Republic of Finland and the Government of the Is...

Whistleblower protection Whistleblower protection safeguards people who report certain types of misconduct. In this case, a ‘whistleblower’ is a person who, in the course of their work, discovers a breach of European Union or national law concerni...

Departments Economics Department The key task of the Economics Department is to prepare the Government’s economic policy. We support decision-making by producing reliable, reasoned and independent economic analyses, impact assessments and forecast...

25.11.2025 | Finland does not meet the EU’s criteria for public deficit, according to the European Commission. The Commission is considering proposing that the EU open an excessive deficit procedure for Finland.

7.11.2016 | Finance Ministers Petteri Orpo and Mario Centano signed a new tax treaty between Finland and Portugal. The new agreement will give Finland more possibilities to tax Finnish pensioners living in Portugal. For the new tax treaties to come into force Finland and Portugal must render them effective through their respective national parliamentary procedures.

17.5.2018 | Under the current tax treaty, pensions paid to residents of Spain are only taxed in Finland in the case of pensions obtained from public service. The new tax treaty will broaden Finland’s right to levy taxes, as it will also allow the taxation of all other pensions paid from Finland to residents of Spain.

21.9.2022 | Finland and Estonia have signed a treaty on the exchange of population data. The treaty deepens digital cooperation between the countries.

4.6.2025 | The European Commission recommends that the Council of the EU activate the national escape clause for Finland. The recommendation is based on increasing defence spending. The Commission does not recommend opening an excessive deficit procedure.

28.4.2026 | 31 /3 /2026 Kuntien erityisen toimialan tehtävien eriyttämisen oikeudelliset edellytykset ja mahdollisuudet Selvitys 31.3.2026 31 /3 /2026 TIIVISTELMÄ Valtiovarainministeriön tilaamassa selvityksessä tarkastellaan, onko perustuslain näkökulmasta o...