Inheritance (and Gift) Tax Treaties by Finland

Finland has concluded the following inheritance and/or gift tax treaties (as possibly amended by protocols):

CountryScopeDate of signatureDate of entry into forceEffective date
DenmarkInheritances and gifts12.9.198919.8.199218.10.1992
FranceOnly inheritances25.8.19582.6.19592.6.1959
IcelandInheritances and gifts12.9.198919.8.199218.10.1992
NetherlandsOnly inheritances29.3.195423.12.195523.12.1955
SwitzerlandOnly inheritances27.12.195631.5.195731.5.1957
United StatesOnly inheritances3.3.195218.12.195218.12.1952

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).