Finland claims tax exemptions in relation to bilateral development co-operation in some partner countries based on Agreements on General Terms and Procedures of Development Cooperation. Most of these date back to the 1980s and no new such agreements have been made since the early 2000s.

Currently, the majority of Finnish development cooperation is channeled through multilateral organizations. In places where Finland participates in multi-donor trust funds or co-funding through multilateral organisations, the rules of the trust fund or multilateral organisation apply.

No review planned 

There has been no official review of tax exemption policy. Reviewing old bilateral agreements would mean renegotiating several complex agreements and their provisions. In most cases, and in new partner countries, the nature of providing ODA has shifted from bilateral projects to multilateral support where payments are generally made through a multilateral agency and where the rules of the multilateral organisation apply.

Not available