DT7152 - Double Taxation Relief Manual: Guidance by country: Finland: Admissible taxes

The following Finland taxes are admissible for credit in the UK under the convention:

• the state income tax (valtion tuloverot/statlig inkomstskatt)
• the corporate income tax (yhteisjen tuloverot/inkomstskatten fr samfund)
• the communal tax (kunnallisvero/kommunalskatt)
• the church tax (kirkollisvero/kyrkoskatt)
• the sailors’ tax (mermiesvero/sjmansskatt) (abolished from 1 January 1986)
• the state capital tax (valtion varallisuusvero; den statliga frmgenhetsskatten) (only against any similar tax which may be levied in the UK)
• tax withheld at source from non-residents’ income (rajoitetusti verovelvollisen Lhdevero; kllskatten fr begrnsat skattskyldig)
• tax withheld at source from interest (korkotulon lhdevero/ kllskatten p rnteinkomst)

The following Finland taxes are inadmissible for credit in the UK under the convention:

• the net asset tax (omaisuusvero/frmgenhetsskatt)