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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Finland: Admissible - and inadmissible taxes

Admissible for credit under the agreement

State income tax (valtion tuloverot/statlig inkomstskatt).

Corporate income tax (yhteisjen tuloverot/inkomstskatten fr samfund).

Communal tax (kunnallisvero/kommunalskatt).

Church tax (kirkollisvero/kyrkoskatt).

Sailors’ tax (mermiesvero/sjmansskatt) (abolished from 1 January 1986).

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).


Net asset tax (omaisuusvero/frmgenhetsskatt).