The new Finnish-Portuguese double tax treaty can enter into force earliest in the beginning of year 2018. However, this requires that Portugal makes a notification to Finland until December 1, 2017 that it has completed the internal procedures that are required for the entry into force. Until today, Finland has not received such a notification. If no notification was received until December 1, 2017, the earliest date on which the treaty can come i9nto force will be January 1, 2018. Finland, in turn, has made this notification to Portugal already in January 2017.
