Finland: DTA with Germany will enter into force on 16 November 2017

Germany published the Act Amending the Act on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) in the Official Gazette on 5 June 2026, expanding the scope of Covered Agreements

Finland’s President has signed the law suspending the implementing Act for the 1996 tax treaty with Russia on 29 May 2026, according to an update from the Finnish government. As previously reported, Finland had already notified Russia that the

The European Commission has issued a letter of formal notice to Germany for non-compliance with EU rules on freedom of establishment, finding that the country’s SME investment deduction allowance may discriminate against cross-border investments

Switzerland and Finland have moved forward with updating their longstanding tax agreement, with the Swiss State Secretariat for International Finance announcing the signing of an amending protocol to their 1991 income and capital tax treaty on 28

The German Federal Cabinet (Bundesregierung) approved the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms (DPI MCAA), advancing the implementation of global reporting

Finland’s Tax Administration has released updated Guidance No. VH/2608/00.01.00/2026 on 21 May 2026, which outlines the updated regulatory framework for income tax penalties in Finland, focusing on the distinction between late fees and tax