The new income tax treaty between Finland and Germany entered into force on 16 November 2017. The treaty, signed 19 February 2016, replaces the 1979 tax treaty between the two countries. Taxes Covered The treaty covers Finnish state income tax, corporate income tax, communal tax, church tax, interest withholding tax, and non-resident income withholding tax. It covers German income tax, corporation tax, and trade tax, including any surcharges. Withholding Tax Rates Dividends - 5% if the beneficial owner is company (other than a partnership or German REIT) directly holding at least 10% of the paying company's capital; otherwise 15% Interest...