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Tax Treaty between Finland and Portugal Terminated

09 January 2019

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Treaty Development

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Finland-Portugal

The 1970 income and capital tax treaty between Finland and Portugal was terminated effective 1 January 2019. The termination follows notice given by Finland for the termination of the treaty due to continued issues, including with respect to the taxation of pensions of Finns resident in Portugal. The issue is resolved in a new treaty signed in 2016, but this has not yet entered into force ({News-2018-06-14/T/2-previous coverage}). A notice confirming the termination was published in Portugal's Official Gazette on 20 December 2018.