The new Finnish-Spanish double tax treaty will come into force earliest in 2019

Based on the treaty, the states have to notify each other that they have performed the measures that are needed in order the treaty can come into force. Finland has performed these measures already in 2016 but Spain has not made any notification yet. In order the treaty could have come into force as from 2018, should Finland have received the notification until September 30, 2017. Since no notification was received until that date, the treaty will enter into force earliest on January 1, 2019.