(1) Sopimusvaltion kansalainen ei toisessa sopimusvaltiossa
saa joutua sellaisen verotuksen tai siihen liittyvän velvoituksen
kohteeksi, joka on muunlainen tai raskaampi kuin verotus tai
siihen liittyvä velvoitus, jonka kohteeksi tämän toisen valtion
kansalainen samoissa, erityisesti asuinpaikkaa koskevissa
olosuhteissa joutuu tai saattaa joutua. Tämän sopimuksen
1 artiklan estämättä tätä määräystä sovelletaan myös henkilöön,
joka ei asu missään sopimusvaltiossa.
(2) Verotus, joka kohdistuu sopimusvaltiossa olevan yrityksen
toisessa sopimusvaltiossa olevaan kiinteään toimipaikkaan, ei
tässä toisessa valtiossa saa olla epäedullisempi kuin verotus,
joka kohdistuu tässä toisessa valtiossa olevaan samanlaista
toimintaa harjoittavaan yritykseen. Tämän määräyksen ei katsota
velvoittavan
sopimusvaltiota
myöntämään
toisessa
sopimusvaltiossa asuvalle henkilölle sellaista henkilökohtaista
vähennystä verotuksessa, vapautusta verosta ja alennusta
veroon siviilisäädyn taikka perheen huoltovelvollisuuden
johdosta, jotka myönnetään omassa valtiossa asuvalle henkilölle.
(3) Muussa kuin sellaisessa tapauksessa, jossa 9 artiklan
1 kappaletta, 11 artiklan 4 kappaletta tai 12 artiklan 4 kappaletta
sovelletaan, ovat korko, rojalti ja muu maksu, jotka
sopimusvaltiossa oleva yritys suorittaa toisessa sopimusvaltiossa
asuvalle henkilölle, vähennyskelpoisia tämän yrityksen
verotettavaa tuloa määrättäessä samoin ehdoin kuin maksu
ensiksi mainitussa valtiossa asuvalle henkilölle.
(4) Sopimusvaltiossa oleva yritys, jonka pääoman toisessa
sopimusvaltiossa asuva henkilö tai siellä asuvat henkilöt
välittömästi tai välillisesti joko kokonaan tai osaksi omistavat tai
josta he tällä tavoin määräävät, ei ensiksi mainitussa valtiossa
saa joutua sellaisen verotuksen tai siihen liittyvän velvoituksen
kohteeksi, joka on muunlainen tai raskaampi kuin verotus tai
siihen liittyvä velvoitus, jonka kohteeksi ensiksi mainitussa
valtiossa oleva muu samanluonteinen yritys joutuu tai saattaa
joutua.
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-finland-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Text language and status
fi · authentic-language-transcription · machine-transcription
BGBl. 2017 II S. 466 | de-finland-2017-base | de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28 | Article 22 | fi | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-finland-2017-base/fi/articles/article-22/
Source, edition and limits
Source edition
de-finland-2017-base | BGBl. 2017 II S. 466 | signed 2016-02-19 | published 2017-04-28 | Signed: 2016-02-19 | Gazette publication: 2017-04-28
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
Native German and Finnish source transcriptions. The signing clause identifies German and Finnish as equally authentic. The later amending protocol signed 2019-11-18 is NOT incorporated. No translation, human wording review, current-law or publication approval claimed. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-finland-2017-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2016-02-19; consent law 2017-04-25; gazette publication 2017-04-28. Edition ID year is not a signature date. Treaty entry into force: not resolved as a single source-bound field by the retained audit. Roster general application: 2018-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 16. November 2017, 25. Februar 2021. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Later amending protocol signed 2019-11-18, entered into force 2021-02-25, general application 2022-01-01; NOT included in this base source. Tax-specific application needs review. This signed 2016-02-19 source replaces earlier convention signed 1979-07-05; exact cessation and transition require the entry article, not an edition-year inference. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force. Known related/later instruments NOT included in this source (agent triage, not exhaustive): amending-protocol; signature date: 2019-11-18; entry into force: 2021-02-25; general application from: 2022-01-01; limit: Exact tax-specific application remains for protocol review.
Text language and status
fi · authentic-language-transcription · machine-transcription