Overview of Estonian bilateral Conventions for Avoidance of Double Taxation and Prevention of Fiscal Evasion

In Force
Country Initialised Signed Ratified In Force from Effective from
Albania 15.09.2009 05.04.2010 27.10.2010
(est/eng)
25.11.2010 01.01.2011
Armenia 02.10.1997 13.04.2001 11.12.2002
(est/eng)
23.01.2003 01.01.2001
Azerbaijan 13.09.2002 30.10.2007 24.09.2008
(est/eng)
27.11.2008 01.01.2009
Austria 15.12.1999 05.04.2001 17.09.2002
(est/eng)
12.11.2002 01.01.2003
Bahrein 06.05.2010 12.10.2012 11.12.2013
(eng (PDF))
23.12.2013 01.01.2014
Belarus 27.01.1995 21.01.1997 25.03.1998
(est/eng)
22.07.1998 01.01.1999
Belgium 15.07.1998 05.11.1999 11.10.2000
(est/eng)
15.04.2003 01.01.2004
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 6 of the Protocol of the Convention between Estonia and Belgium, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Bulgaria 26.10.2007 13.10.2008 10.12.2008
(est/eng)
30.12.2008 01.01.2009
Canada 07.07.1994 02.06.1995 13.12.1995
(eng (92.03 KB, PDF))
28.12.1995 01.01.1996
From 1 January 2016 the following types of royalties are exempt from tax in the state in which they arise: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or (b) royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement) based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Canada, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Czech Republic 03.03.1994 24.10.1994 14.12.1994
(est/eng)
26.05.1995 01.01.1996
China 19.04.1996 12.05.1998 09.12.1998
(est/eng)
08.01.1999 01.01.2000
Protocol
29.03.2011 09.12.2014 21.10.2015
(est)(eng (PDF))
18.12.2015 01.01.2016
Croatia 08.10.1999 03.04.2002 19.05.2004
(est/eng)
12.07.2004 01.01.2005
Cyprus 16.02.2011 15.10.2011 25.09.2013
(est)(eng (PDF))
08.10.2013 01.01.2014
Denmark 14.01.1993 04.05.1993 25.11.1993
(est/eng)
30.12.1993 01.01.1994
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Denmark, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Finland 14.01.1993 23.03.1993 25.11.1993
(est/eng)
30.12.1993 01.01.1994
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Finland, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
France 13.04.1995 28.10.1997 25.03.1998
(eng (92.57 KB, PDF))
01.05.2001 01.01.1996
(retroactively)

From 21 May 2006 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in paragraph 9 of the Protocol of the Convention between Estonia and France, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands entering into force from the same date.

From 11 December 2015 the state of residence has the exclusive right to tax interest based on the most-favoured nation clause in paragraph 9 of the Protocol of the Convention between Estonia and France, which was triggered by the new tax treaty entering into force between Estonia and Luxembourg from the same date.

From 11 December 2015 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 10 of the Protocol of the Convention between Estonia and France, which was triggered by the new tax treaty entering into force between Estonia and Luxembourg from the same date.

Georgia 25.05.2001 18.12.2006 21.11.2007
(est/eng)
27.12.2007 01.01.2008
Protocol
22.09.2009 17.07.2010 09.02.2011
(est/eng)
11.03.2011 01.01.2012
Germany 07.04.1995 29.11.1996 04.06.1997
(eng (108.2 KB, PDF))
30.12.1998 01.01.1994
(retroactively)
Greece 07.02.2002 04.04.2006 08.11.2006
(est/eng)
01.08.2008 01.01.2009
Hungary 23.01.2002
+ changed through correspondence
11.09.2002 19.05.2004
(est/eng)
05.07.2004 01.05.2005
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 3 of the Protocol of the Convention between Estonia and Hungary, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Iceland 14.01.1993 16.06.1994 16.11.1994
(est/eng)
10.11.1995 01.01.1996
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Iceland, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
India 30.06.2010 19.09.2011 02.05.2012
(eng (PDF))
20.06.2012 Estonia 01.01.2013
India 01.04.2013
Isle of Man 11.04.2008 08.05.2009 25.11.2009
(est/eng)
21.12.2009 01.01.2010
Israel 15.06.2007 29.06.2009 25.11.2009
(est/eng)
28.12.2009 01.01.2010
Ireland 16.05.1997 16.12.1997 16.06.1998
(eng)
29.12.1998 01.01.1999
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 6 of the Protocol of the Convention between Estonia and Ireland, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Italy 20.12.1995 20.03.1997 25.03.1998
(est/eng)
22.02.2000 01.01.2001
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph i) of the Additional protocol to the Convention between Estonia and Italy, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Jersey 16.02.2010 21.12.2010 23.11.2011
(est/eng)
30.12.2011 01.01.2012
Kazakhstan 19.12.1996 01.03.1999 07.06.2000
(est/eng)
19.07.2000 01.01.2001
Latvia 25.11.1992 31.12.1993 25.11.1993
(est/eng)
08.12.1998 01.01.1994-
01.01.2002
20.09.2001 11.02.2002 23.10.2002
(est/eng)
21.11.2002 01.01.2002
(retroactively)
Lithuania 27.11.1992 13.09.1993 25.11.1993
(est/eng)
31.12.1993 01.01.1994-
01.01.2006
 18.10.2002  21.10.2004  12.10.2005
(est/eng)
 08.02.2006  01.01.2006
(retroactively)
Luxembourg 25.04.2002 23.05.2006 13.12.2006
(est/eng)
23.01.2007 01.01.2008-
01.01.2016
 20.09.2012  07.07.2014  11.02.2015
(est/eng)
 11.12.2015  01.01.2016
 
Macedonia 24.09.2008 20.11.2008 08.04.2009
(est/eng)
21.05.2009 01.01.2010
Malta 14.01.2000 03.05.2001 11.12.2002
(est/eng)
22.01.2003 01.01.2004
Mexico 18.11.2011 19.10.2012 16.10.2013
(eng (PDF))
04.12.2013 01.01.2014
Moldova 12.07.1996 23.02.1998 16.06.1998
(eng)
21.07.1998 01.01.1999
Netherlands 01.10.1993 14.03.1997 05.11.1997
(eng)
08.11.1998 01.01.1995
Protocol
11.11.2004 14.07.2005 31.03.2006
(est/eng)
21.05.2006 01.01.2005
04.09.2007 26.06.2008 11.03.2009
(est/eng)
22.05.2009 01.01.2010
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in subparagraph 3 of paragraph X of the Protocol of the Convention between Estonia and the Netherlands, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Norway 14.01.1993 14.05.1993 25.11.1993
(est/eng)
30.12.1993 01.01.1994
From 8 October 2014 the tax treaty between Estonia and Norway was supplemented by the mutual agreement of competent authorities to include Export Credit Norway to the list of institutions in subparagraph a) of paragraph 3 of Article 11. For further information please read the letter from the Royal Ministry of Finance of Norway (62.63 KB, PDF) from 11th of September 2014 and the corresponding letter from the Ministry of Finance of Estonia (39.29 KB, PDF).
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Norway, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Poland 01.07.1993 09.05.1994 23.11.1994
(eng (72.31 KB, PDF))
09.12.1994 01.01.1995
Portugal 03.07.1998
+ changed through correspondence
13.05.2003 19.05.2004
(est/eng)
23.07.2004 01.01.2005
Romania 06.02.1998 23.10.2003 26.10.2005
(est/eng)
29.11.2005 01.01.2006
Serbia 03.04.2009 24.09.2009 17.12.2009
(est/eng)
14.06.2010 01.01.2011
Singapore 02.10.1998 18.09.2006 17.10.2007
(est/eng)
27.12.2007 01.01.2008
Protocol
26.07.2010 03.02.2011 23.11.2011
(est/eng)
30.03.2012 30.03.2012
Slovakia 15.05.1998 21.10.2003 26.10.2005
(est/eng)
29.03.2006 01.01.2007
Slovenia 26.10.1999 14.09.2005 17.05.2006
(est/eng)
26.06.2006 01.01.2007
South-Korea 10.12.1999 23.09.2009 16.12.2009
(est/eng)
25.05.2010 01.01.2011
Spain 13.07.2001 03.09.2003 15.12.2004
(est/eng)
28.12.2004 01.01.2005
From 1 January 2005 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in Article VII of the Protocol of the Convention between Estonia and Spain, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands effective from the same date.
From 1 January 2016 the duration for a building site or construction or installation project or a supervisory activity connected therewith to constitute a permanent establishment is extended to twelve months (instead of nine) and the definition does not contain a reference to assembly project based on the most-favoured nation clause in Article III of the Protocol of the Convention between Estonia and Spain, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
From 1 January 2016 the state of residence has the exclusive right to tax interest based on the most-favoured nation clause in Article VII of the Protocol of the Convention between Estonia and Spain, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in Article VIII of the Protocol of the Convention between Estonia and Spain, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Sweden 14.01.1993 05.04.1993 25.11.1993
(est/eng)
31.12.1993 01.01.1994
From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Sweden, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date.
Switzerland 30.03.2001 11.06.2002 19.05.2004
(est/eng)
12.07.2004 01.01.2005
Protocol
25.04.2013 25.08.2014 11.02.2015
(est/eng)
16.10.2015 01.01.2016
From 1 January 2005 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in paragraph 4 of the Protocol of the Convention between Estonia and Switzerland, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands effective from the same date.
Thailand 25.05.2007 25.09.2012 11.12.2013
(eng (PDF))
23.12.2013 01.01.2014
Turkey 09.01.1998 25.08.2003 19.01.2005
(est/eng)
21.02.2005 01.01.2006
Turkmenistan 21.10.2011 28.11.2011 13.02.2013
(eng (PDF))
15.03.2013 01.01.2014
Viet Nam 16.08.2013 26.09.2015 19.10.2015
(eng (PDF))
14.11.2016 01.01.2017
Ukraine 02.11.1995 10.05.1996 11.12.1996
(eng (105.38 KB, PDF))
30.12.1996 01.01.1997
United Arab Emirates 14.10.2010 20.04.2011 15.02.2012
(est/eng)
29.03.2012 01.01.2011
(retroactively)
United Kingdom 22.10.1993 12.05.1994 23.11.1994
(eng (106.19 KB, PDF))
19.12.1994 01.01.1995
From 21 May 2006 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in paragraph 6 of the Exchange of Notes of the Convention between Estonia and the UK, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands entering into force from the same date.
From 16 October 2015 the state of residence has the exclusive right to tax interest based on the most-favoured nation clause in paragraph 6 of the Exchange of Notes of the Convention between Estonia andthe UK, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland entering into force from the same date.
From 16 October 2015 the state of residence has the exclusive right to tax royalties based on the most-favoured nation clause in paragraph 7 of the Exchange of Notes of the Convention between Estonia and the UK, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland entering into force from the same date.
United States of America 06.06.1997 15.01.1998 21.10.1998
(est/eng)
30.12.1999 01.01.2000
Uzbekistan 13.05.2011 28.09.2012 11.12.2013
(eng (PDF))
23.12.2013 01.01.2014

 

Being prepared
Countries Initialised Signed Ratified
Bosnia and Herzegovina 02.06.2010    
Kyrgyzstan 22.04.2016 10.04.2017 (est (5.89 MB, PDF)/eng (7.2 MB, PDF)  
Morocco 29.04.2011  25.09.2013
(eng)
 15.10.2014 (est/eng (PDF))
Oman 10.02.2012    
Russia 10.02.2000 05.11.2002
(est/eng)
19.05.2004
South-Africa 27.05.1999
 
   
Tajikistan 18.06.2015    
Japan 16.03.2017 30.8.2017 (eng (617.53 KB, RTF))  
Pakistan 21.10.2016    

 

Last updated: 31 August 2017