(1) Sopimusvaltiossa olevan yrityksen saamasta tulosta
verotetaan vain siinä valtiossa, paitsi jos yritys harjoittaa toisessa
sopimusvaltiossa liiketoimintaa siellä olevasta kiinteästä
toimipaikasta. Jos yritys harjoittaa liiketoimintaa edellä sanotuin
tavoin, voidaan toisessa valtiossa verottaa yrityksen saamasta
tulosta, mutta vain niin suuresta tulon osasta, joka on luettava
kiinteään toimipaikkaan kuuluvaksi.
(2) Jos sopimusvaltiossa oleva yritys harjoittaa liiketoimintaa
toisessa
sopimusvaltiossa
siellä
olevasta
kiinteästä
toimipaikasta, luetaan, jollei 3 kappaleesta muuta johdu,
kummassakin sopimusvaltiossa kiinteään toimipaikkaan
kuuluvaksi se tulo, jonka toimipaikan olisi voitu olettaa tuottavan,
jos se olisi ollut erillinen yritys, joka harjoittaa samaa tai
samanlaista toimintaa samojen tai samanlaisten edellytysten
vallitessa ja itsenäisesti päättää liiketoimista sen yrityksen
kanssa, jonka kiinteä toimipaikka se on.
(3) Kiinteän toimipaikan tuloa määrättäessä on vähennykseksi
hyväksyttävä kiinteästä toimipaikasta johtuneet menot, niihin
luettuina yrityksen johtamisesta ja yleisestä hallinnosta johtuneet
menot, riippumatta siitä, ovatko ne syntyneet siinä valtiossa,
jossa kiinteä toimipaikka on, vai muualla.
(4) Mikäli sopimusvaltiossa noudatetun käytännön mukaan
kiinteään toimipaikkaan kuuluvaksi luettava tulo määrätään
jakamalla yrityksen kokonaistulo yrityksen eri osien kesken,
2 kappale ei estä tätä sopimusvaltiota määräämästä verotettavaa
tuloa näin menettelemällä; valitun jakomenetelmän on kuitenkin
oltava sellainen, että lopputulos on tämän artiklan periaatteiden
mukainen.
(6) Sovellettaessa edellä olevia kappaleita on kiinteään
toimipaikkaan kuuluvaksi luettava tulo vuodesta toiseen
määrättävä samaa menetelmää noudattaen, jollei pätevistä ja
riittävistä syistä muuta johdu.
(7) Milloin liiketuloon sisältyy tulolajeja, joita käsitellään
erikseen tämän sopimuksen muissa artikloissa, tämän artiklan
määräykset eivät vaikuta sanottujen artiklojen määräyksiin.
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 7 | 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-7/
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