The Finnish Parliament is considering Government Proposal HE 159/2026 vp for the approval of the pending protocol to the 1991 tax treaty with Switzerland. The protocol, signed 28 May 2026, includes the following main changes:
- The preamble is amended to bring it in line with OECD BEPS standards;
- Paragraph 1 of Article 3 (General Definitions) is amended to update the definitions of competent authority for both Finland and Switzerland;
- Article 7 (Business Profits) is amended with the addition …