Russia has officially noted Finland’s decision to fully suspend the 1996 double taxation agreement on income, effective 1 July 2026, affecting treaty benefits between the two countries.
The Russian Ministry of Finance (MoF) announced on 26 March 2026, citing Note No. VN/1187/2026-UM-10, issued by the Embassy of Finland in Moscow on 13 March 2026, states that the Government of Finland will fully suspend the Agreement between the Government of the Russian Federation and the Government of the Republic of Finland for the avoidance of double taxation with respect to taxes on income, signed on 4 May 1996.
The notice, published under the international tax relations section, confirms that Finland has decided to suspend the Agreement in full.
According to the communication, the suspension will take effect in respect of Finland from 1 July 2026.
The Agreement has governed the allocation of taxing rights between the two countries and aimed to eliminate double taxation on income. Its suspension will affect the application of treaty benefits between Finland and Russia going forward.
Earlier, Finland’s Ministry of Finance announced that the President approved the suspension of the 1996 income tax treaty with Russia, effective 1 July 2026, after a formal proposal was made to the President for approval.
