International treaty

Finland: tax treaties

Tax treaties and related documents between the UK and Finland.

• From: HM Revenue & Customs
• Published: 16 December 2013
• Last updated: 20 May 2019 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention – in force

PDF, 257 KB, 35 pages

1969 UK-Finland Double Taxation Convention as amended by the 1996 Protocol - in force

PDF, 95.1 KB, 40 pages

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Details

Synthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention - in force

The 1969 UK-Finland Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1969 UK-Finland Double Taxation Convention for:

• taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
• Corporation Tax, from 1 April 2020
• Income Tax and Capital Gains Tax, from 6 April 2020
• all other taxes levied by Finland, for taxable periods beginning on or after 1 January 2020

1969 UK-Finland Double Taxation Convention - in force

The Double Taxation Convention entered into force on 5 February 1970 and amended by signed protocols on:

• 17 May 1973
• 16 November 1979
• 1 October 1985
• 26 September 1991
• 31 July 1996

The convention became effective in Finland from 1 January 1969 and in the UK from:

• 1 April 1968 for Corporation Tax
• 6 April 1968 for Income Tax and surtax

Published 16 December 2013
Last updated 20 May 2019 + show all updates

1. 20 May 2019

   Synthesised text of the Multilateral Instrument and the 1969 UK-Finland Double Taxation Convention - in force has been added.

2. 16 December 2013

   First published.