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Conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital

Published in Riigi Teataja (State Gazette) part II (International Agreements).

State
In effect from
Code
Albania 01.01.2011 AL
United States of America (216.06 KB, PDF) 01.01.2000 US
United Arab Emirates 01.01.2011 AE
Armenia (269.88 KB, PDF) 01.01.2004 AM
Austria (314.64 KB, PDF) 01.01.2003 AT
Azerbaijan 01.01.2009 AZ
Kingdom of Bahrain 01.01.2014 BH
Belarus (245.02 KB, PDF) 01.01.1999 BY
Belgium (217.45 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.2004

01.01.2016

BE

Swiss protocol

Bulgaria 01.01.2009 BG
Canada (219.48 KB, PDF)

Some types of royalties are exempted from taxation in the state of source

01.01.1996

01.01.2016

CA

Swiss protocol

People's Republic of China (206.6 KB, PDF)

Protocol amending the Convention with China

01.01.2000

01.01.2016

CN
Croatia 01.01.2005 HR
Cyprus 01.01.2014 CY
Czech Republic (309.81 KB, PDF) 01.01.1996 CZ
Denmark (350.67 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.1994

01.01.2016

DK

Swiss protocol

Finland (330.35 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.1994

01.01.2016

FI

Swiss protocol

France (288.43 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.1996

01.01.2016

FR

Swiss protocol

Georgia

Protocol amending Convention with Georgia

01.01.2008

01.01.2012

GE
Federal Republic of Germany (333.51 KB, PDF) 01.01.1994 DE
Greece 01.01.2009 EL
Hungary

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.2005

01.01.2016

HU

Swiss protocol

Iceland (261.42 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.1996

01.01.2016

IS

Swiss protocol

India 01.01.2013 IN
Ireland (216.28 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.1999

01.01.2016

IE

Swiss protocol

State of Israel 01.01.2010 IL
Italy (211.77 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.2001

01.01.2016

IT

Swiss protocol

Jersey 01.01.2012 JE
Kazakhstan (272.75 KB, PDF) 01.01.2001 KZ
Republic of Korea 01.01.2011 KR
Latvia (319.03 KB, PDF) 01.01.2002 LV
Lithuania (273.63 KB, PDF) 01.01.2006 LT
Luxembourg (new) 01.01.2016 LU
Macedonia 01.01.2010 MK
Malta (271.3 KB, PDF) 01.01.2004 MT
Isle of Man 01.01.2010 IM
Moldova (204.15 KB, PDF) 01.01.1999 MD

Netherlands (234.51 KB, PDF)

Protocol amending the Convention with the Netherlands

Protocol amending the Convention of the Netherlands

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.1995

01.01.2005

01.01.2010

01.01.2016

NL

 

 

Swiss protocol

Norway (273.08 KB, PDF)

Royalties are exempted from taxation in the state of source, equipment is not included
01.01.1994

01.01.2016
NO

Swiss protocol
Poland (264.95 KB, PDF) 01.01.1995 PL
Portugal 01.01.2005 PT
Romania 01.01.2006 RO
Serbia 01.01.2011 XS

Singapore

Protocol amending the Convention with Singapore

01.01.2008

30.03.2012

SG
Slovak Republic 01.01.2007 SK
Slovenia 01.01.2007 SI
Spain

Royalties are exempted from taxation in the state of source, the term does not include equipment

01.01.2005

01.01.2016

ES

Swiss protocol

Sweden (192.75 KB, PDF)

Royalties are exempted from taxation in the state of source, the term does not include equipment
01.01.1994

01.01.2016

SE

Swiss protocol

Swiss Federal Council

Protocol amending the Convention with Swiss Federal Council

01.01.2005

01.01.2016

CH
Ukraine (210.62 KB, PDF) 01.01.1997 UA
United Kingdom of Great Britain and Northern Ireland (221.67 KB, PDF)
Royalties are exempted from taxation in the state of source, the term does not include equipment
01.01.1995

16.10.2015
GB

Swiss protocol
United Mexican States 01.01.2014 MX
Uzbekistan 01.01.2014 UZ
Thailand 01.01.2014 TH
Turkey 01.01.2006 TR
Turkmenistan 01.01.2014 TM
Socialist Republic of Viet Nam 01.01.2017 VN

 

19.03.2018