Finland is moving to suspend the domestic implementation of its income tax treaty with Russia, aligning national law with its prior notification under international rules, as bilateral ties and trade continue to decline following Russia’s partial suspension of the agreement.
Finland’s government approved a proposal to suspend the domestic implementing act of the Finland–Russia Income Tax Treaty (1996), as amended on 16 April 2026.
The proposal has been submitted to parliament for consideration. Finland has already notified Russia of the treaty’s suspension under international law and is now aligning its domestic legislation accordingly.
The tax treaty between Finland and Russia, in force since 1996 and revised in 2002, was partially suspended by Russia in August 2023 in response to EU sanctions. While this may create some risk of double taxation for individuals, the overall economic impact is expected to remain limited due to the significant drop in bilateral trade.
Earlier, Finland formally published its decision to suspend the 1996 income tax treaty with Russia, with the suspension set to take effect on 1 July 2026.
