Finland has concluded the following inheritance and/or gift tax treaties (as possibly amended by protocols):
Country | Scope | Date of signature | Date of entry into force | Effective date |
Denmark | Inheritances and gifts | 12.9.1989 | 19.8.1992 | 18.10.1992 |
France | Only inheritances | 25.8.1958 | 2.6.1959 | 2.6.1959 |
Iceland | Inheritances and gifts | 12.9.1989 | 19.8.1992 | 18.10.1992 |
Netherlands | Only inheritances | 29.3.1954 | 23.12.1955 | 23.12.1955 |
Switzerland | Only inheritances | 27.12.1956 | 31.5.1957 | 31.5.1957 |
United States | Only inheritances | 3.3.1952 | 18.12.1952 | 18.12.1952 |
As the table illustrates, the treaties are rather old. The Nordic Convention on inheritances and gifts was terminated by Sweden from 24 August 2007 and by Norway from 22 August 2014).