| In Force | ||||||
|---|---|---|---|---|---|---|
| Country | Initialised | Signed | Ratified | In Force from | Effective from | |
| 1. | Albania | 15.09.2009 | 05.04.2010 | 27.10.2010 (est/eng) |
25.11.2010 | 01.01.2018 |
| 2. | Armenia | 02.10.1997 | 13.04.2001 | 11.12.2002 (est/eng) |
23.01.2003 | 01.01.2001 |
| 3. | Azerbaijan | 13.09.2002 | 30.10.2007 | 24.09.2008 (est/eng) |
27.11.2008 | 01.01.2009 |
| 4. | Austria | 15.12.1999 | 05.04.2001 | 17.09.2002 (est/eng) |
12.11.2002 | 01.01.2003 |
| 5. | Bahrein | 06.05.2010 | 12.10.2012 | 11.12.2013 (eng (PDF)) |
23.12.2013 | 01.01.2014 |
| 6. | Belarus | 27.01.1995 | 21.01.1997 | 25.03.1998 (est/eng) |
22.07.1998 | 01.01.1999 |
| 7. | 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. | ||||||
| 8. | Bulgaria | 26.10.2007 | 13.10.2008 | 10.12.2008 (est/eng) |
30.12.2008 | 01.01.2009 |
| 9. | 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. | ||||||
| 10. | Czech Republic | 03.03.1994 | 24.10.1994 | 14.12.1994 (est/eng) |
26.05.1995 | 01.01.1996 |
| 11. | 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 | ||
| 12. | Croatia | 08.10.1999 | 03.04.2002 | 19.05.2004 (est/eng) |
12.07.2004 | 01.01.2005 |
| 13. | Cyprus | 16.02.2011 | 15.10.2011 | 25.09.2013 (est)(eng (PDF)) |
08.10.2013 | 01.01.2014 |
| 14. | 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. | ||||||
| 15. | 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. | ||||||
| 16. | 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. |
||||||
| 17. | 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 | ||
| 18. | Germany | 07.04.1995 | 29.11.1996 | 04.06.1997 (eng (108.2 KB, PDF)) |
30.12.1998 | 01.01.1994 (retroactively) |
| 19. | Greece | 07.02.2002 | 04.04.2006 | 08.11.2006 (est/eng) |
01.08.2008 | 01.01.2009 |
| 20. | 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. | ||||||
| 21. | 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. | ||||||
| 22. | India | 30.06.2010 | 19.09.2011 | 02.05.2012 (eng (PDF)) |
20.06.2012 | Estonia 01.01.2013 India 01.04.2013 |
| 23. | Isle of Man | 11.04.2008 | 08.05.2009 | 25.11.2009 (est/eng) |
21.12.2009 | 01.01.2010 |
| 24. | Israel | 15.06.2007 | 29.06.2009 | 25.11.2009 (est/eng) |
28.12.2009 | 01.01.2010 |
| 25. | 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. | ||||||
| 26. | 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. | ||||||
| 27. | Japan | 16.03.2017 | 30.08.2017 | 29.09.2018 | 01.01.2019 | |
| 28. | Jersey | 16.02.2010 | 21.12.2010 | 23.11.2011 (est/eng) |
30.12.2011 | 01.01.2012 |
| 29. | Kazakhstan | 19.12.1996 | 01.03.1999 | 07.06.2000 (est/eng) |
19.07.2000 | 01.01.2001 |
| 30. | Kyrgyzstan | 22.04.2016 | 10.04.2017 | 20.12.2017 (est/eng (PDF)) |
07.02.2018 | 01.01.2019 |
| 31. | 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) |
||
| 32. | 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) |
||
| 33. | 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 |
||
| 34. | Macedonia | 24.09.2008 | 20.11.2008 | 08.04.2009 (est/eng) |
21.05.2009 | 01.01.2010 |
| 35. | Malta | 14.01.2000 | 03.05.2001 | 11.12.2002 (est/eng) |
22.01.2003 | 01.01.2004 |
| 36. | Mexico | 18.11.2011 | 19.10.2012 | 16.10.2013 (eng (PDF)) |
04.12.2013 | 01.01.2014 |
| 37. | Moldova | 12.07.1996 | 23.02.1998 | 16.06.1998 (eng) |
21.07.1998 | 01.01.1999 |
| 38. | 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. | ||||||
| 39. | 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. |
||||||
| 40. | Poland | 01.07.1993 | 09.05.1994 | 23.11.1994 (eng (72.31 KB, PDF)) |
09.12.1994 | 01.01.1995 |
| 41. | Portugal | 03.07.1998 + changed through correspondence |
13.05.2003 | 19.05.2004 (est/eng) |
23.07.2004 | 01.01.2005 |
| 42. | Romania | 06.02.1998 | 23.10.2003 | 26.10.2005 (est/eng) |
29.11.2005 | 01.01.2006 |
| 43. | Serbia | 03.04.2009 | 24.09.2009 | 17.12.2009 (est/eng) |
14.06.2010 | 01.01.2011 |
| 44. | 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 | ||
| 45. | Slovakia | 15.05.1998 | 21.10.2003 | 26.10.2005 (est/eng) |
29.03.2006 | 01.01.2007 |
| 46. | Slovenia | 26.10.1999 | 14.09.2005 | 17.05.2006 (est/eng) |
26.06.2006 | 01.01.2007 |
| 47. | South-Korea | 10.12.1999 | 23.09.2009 | 16.12.2009 (est/eng) |
25.05.2010 | 01.01.2011 |
| 48. | 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. |
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| 49. | 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. | ||||||
| 50. | 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. | ||||||
| 51. | Thailand | 25.05.2007 | 25.09.2012 | 11.12.2013 (eng (PDF)) |
23.12.2013 | 01.01.2014 |
| 52. | Turkey | 09.01.1998 | 25.08.2003 | 19.01.2005 (est/eng) |
21.02.2005 | 01.01.2006 |
| 53. | Turkmenistan | 21.10.2011 | 28.11.2011 | 13.02.2013 (eng (PDF)) |
15.03.2013 | 01.01.2014 |
| 54. | Viet Nam | 16.08.2013 | 26.09.2015 | 19.10.2015 (eng (PDF)) |
14.11.2016 | 01.01.2017 |
| 55. | Ukraine | 02.11.1995 | 10.05.1996 | 11.12.1996 (eng (105.38 KB, PDF)) |
30.12.1996 | 01.01.1997 |
| 56. | United Arab Emirates | 14.10.2010 | 20.04.2011 | 15.02.2012 (est/eng) |
29.03.2012 | 01.01.2011 (retroactively) |
| 57. | 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. |
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| 58. | United States of America | 06.06.1997 | 15.01.1998 | 21.10.1998 (est/eng) |
30.12.1999 | 01.01.2000 |
| 59. | 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 | ||
| Hong Kong | 21.11.2018 | ||
| Kyrgyzstan | 22.04.2016 | 10.04.2017 (est (5.89 MB, PDF)/eng (7.2 MB, PDF)) | |
| Morocco | 29.04.2011 | 25.09.2013 |
Ratified by Estonia 15.10.2014 |
| Oman | 10.02.2012 | ||
| Russia | 10.02.2000 | 05.11.2002 |
Ratified by Estonia
19.05.2004
(est/eng) |
| South-Africa | 27.05.1999 |
||
| Tajikistan | 18.06.2015 | ||
| Pakistan | 21.10.2016 | ||
| Germany (amending Protocol) | 13.07.2018 | ||
| Guernsey | 13.12.2018 | ||
| Mauritius | 29.03.2019 | ||
| Qatar | 29.08.2019 | ||