Finland's President Sauli Niinistö ratified the pending income tax treaty with Germany on 22 April 2016. The treaty, signed 19 February 2016, will replace the 1979 tax treaty between the two countries, which is currently in force.
Taxes Covered
The treaty covers Finnish state income tax, corporate income tax, communal tax, church tax, interest withholding tax, and non-resident income withholding tax. It covers German income tax, corporation tax, and trade tax.
Withholding Tax Rates
- Divi…