EU Countries
Belgium
Bulgaria
https://nra.bg/wps/portal/nra/mezhdunarodni-deinosti/siddo/spisak-sas-spogodbi
Czech Republic
https://www.mfcr.cz/cs/legislativa/dvoji-zdaneni/prehled-platnych-smluv
Denmark
https://www.skm.dk/love/internationalt/dobbeltbeskatningsoverenskomster
Germany
Estonia
Page of Estonian Taxpayers Association including a list of Estonian tax treaties*
Ireland
Greece
https://www.aade.gr/keimena-symbaseon-symfonion-apofygis-diplis-forologias-tis-elladas-me-0
Spain
https://www.hacienda.gob.es/es-ES/Normativa%20y%20doctrina/Normativa/CDI/Paginas/CDI_Alfa.aspx
France
https://bofip.impots.gouv.fr/bofip/2509-PGP.html
Croatia
http://www.porezna-uprava.hr/en/EN_porezni_sustav/Pages/double_taxation.aspx
Italy
Cyprus
http://mof.gov.cy/en/taxation-investment-policy/double-taxation-agreements/double-taxation-treeties
Latvia
https://likumi.lv/ta/tema/nodokli-un-nodevas
Lithuania
Luxembourg
https://impotsdirects.public.lu/fr/conventions/luxembourg.html
Hungary
https://nav.gov.hu/ado/szja/Adozoi_tajekoztato_Ma20210610_ref1
Malta
https://www.mfsa.mt/consumers/useful-links-2/international-tax-unit/double-tax-treaties/
The Netherlands
Austria
Poland
Portugal
Romania
https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Conventii/Conventii.htm
Slovenia
Slovakia
Finland
https://www.vero.fi/en/detailed-guidance/guidance/49062/tax_treatie/
Sweden
https://www4.skatteverket.se/rattsligvagledning/15311.html
EEA Countries
Iceland
Liechtenstein
https://www.llv.li/files/stv/int-uebersicht-dba-tiea.pdf
Norway
Other Countries
Switzerland
https://www.sif.admin.ch/sif/de/home/bilateral/steuerabkommen/doppelbesteuerungsabkommen.html
United Kingdom
https://www.gov.uk/government/collections/tax-treaties
Special frontier workers rules may be found in the following double tax treaties:
- Austria - Germany Income and Capital Tax Treaty (2000). See list of Austrian tax treaties.
- Austria - Italy Income and Capital Tax Treaty (1981) Art. 15.4. See list of Austrian tax treaties.
- Belgium - Germany Income and Capital Tax Treaty (1967) Art. 15.3.1. See list of Belgian tax treaties.
- Belgium - Netherlands Income and Capital Tax Treaty (2001) Art. 27.1. See list of Belgian tax treaties.
- Denmark - Faroe Islands - Finland - Iceland - Norway - Sweden Income and Capital Tax Treaty (Nordic Convention) (1996) Art. I of the Protocol and Art. II of the Protocol. See list of Danish tax treaties.
- France - Spain Income and Capital Tax Treaty (1995) Art. 12 of the Protocol. See list of French tax treaties.
- Complementary Agreement Between France and Spain Concerning Frontier Workers (1961) Art. 1 – 11. See list of French tax treaties.
- France - Germany Income and Capital Tax Treaty (1959) Art. 13.5. (a) – (c). See list of French tax treaties .
- France - Italy Income and Capital Tax Treaty (1989) Art. 15.4. See list of French tax treaties.
- Spain - Portugal Income Tax Treaty (1993) Art. 15.4. See general information about Spanish taxes. See more information about Portuguese taxes .