16A Statement on foreign income (earned income) – Instructions

Foreign source income must be reported for tax purposes

Individuals living in Finland must also pay taxes in Finland for any income received from foreign sources.

You can report your foreign earned income via MyTax or on Form 16A 'Statement on foreign income (earned income'. Report foreign capital income on Form 16B.

If you have received wages from a foreign employer for any work you have done in Finland, you must fill in the amount of those wages on Form 50A – Earned income and deductions.

The Tax Administration obtains information on some foreign source income directly from the country from which the income was received; this information is shown on the pre-completed tax return form. Such information includes pension received from Sweden, for example. Check the information shown on the pre-completed tax return form. If changes are needed, report the correct information via MyTax or on Form 16A.

Application for a tax card, application for tax prepayments or claim for adjustment

This form can also be used to report information when applying for a tax card or tax prepayments. In such a case, also fill in the 'Application for a tax card and/or tax prepayments' form (Form 5010) and attach this form to your application.

Also use this form when you submit a claim for adjustment after the assessment process has finished. Fill in the 'Claim for adjustment' form (Form 3308) and attach this form to your claim.

An application for a tax card, an application for tax prepayments or a claim for adjustment can also be submitted via MyTax. Using MyTax eliminates the need for paper forms.

Tips on filling in and submitting the form

To correct the information you have provided or to claim for an adjustment, fill in all the lines of the section to which you have made changes.

Report the income in euros and cents. If the income was paid in a currency other than euros, convert the amount into euros using the average exchange rate published by the European Central Bank. You can also use the rate used in the currency exchange.

Check the average exchange rate for the tax year (available in Finnish)

The return address is marked on the first page of the form. Do not attach any receipts or free-form clarifications to the form; store them for six years after the end of the tax year. The Tax Administration will ask you for them, if necessary.

Instructions for filling in the form

1 Taxpayer identification and the tax year
2 Foreign pension income
3 Working abroad, for which you request to be taxed under the six-month rule
4 Work done abroad not covered by the six-month rule
5 Other foreign earned income

1 Taxpayer identification and the tax year

Enter your name and personal identity code. Also report the tax year, i.e., the year during which you have received foreign income payments.

2 Foreign pension income

This section is for reporting pension income payments received from abroad. Foreign pension income is itemised on the form according to the basis of the pension. The different types of pension are:

2.1 Pension based on private sector employment (statutory insurance)

Enter your earnings-related pension that is based on your past employment in private-sector companies.

2.2 Pension based on public sector employment

Enter your earnings-related pension that is based on your past employment in municipalities or central government.

2.3 Pension based on public sector business operations

Enter your earnings-related pension that is based on your past employment in a publicly owned company that conducts business operations.

2.4 Pension based on other social insurance scheme

Enter your occupational accident pension, pension comparable to Finnish national pension, or other pension based on social security legislation. However, this section is not for the earnings-related pension reported in sections 2.1–2.3.

2.5 Pension based on voluntary insurance scheme

Enter any pension based on a voluntary contract on pension insurance taken out by you yourself.

2.6 Pension based on private sector employment (voluntary insurance)

Enter any pension based on a voluntary contract on pension insurance taken out by your employer.

If your pension is not based on any of the above alternatives, report the pension in section 2.7 Other type of pension; please specify. Also state what the pension is based on.

Report the survivors’ pension, which is based on the deceased person’s (spouse’s or parent’s) earnings-related pension, according to the type of employment. For example, if you receive a survivors' pension that is based on your deceased spouse’s employment in a private-sector company, report it in section 2.1.

Information concerning a pension received from a foreign source must include the country from which the pension was received, the name of the payer of the pension and the (gross) amount of the pension received. If you have paid taxes on the pension abroad, report the amount of taxes on the line 'Tax paid abroad'. Do not include social security payments collected abroad in the amount of tax that you report has been paid abroad.

If the pension was paid in a currency other than euros, report the currency exchange fees paid. Note that only currency exchange fees in excess of EUR 60 should be reported, as the Tax Administration automatically deducts EUR 60 a year from the pension to cover exchange rate fees.

If you are requesting the deferral of pension income and income spreading, check the box in section 2.8.

If your pensions are regarded as income from capital, you must complete Form 16B instead, and fill in 5.4 Other capital income – please specify of Form 16B.

Read more about foreign pensions

3 Working abroad, for which you request to be taxed under the six-month rule

The amount of taxes paid on wage income earned abroad depends on the applicability of the six-month rule, i.e. the tax exemption provision referred to in § 77 of the income tax act.

This section is for reporting information on work done abroad, for which you are requesting that the six-month rule be applied. If the six-month rule is applied to the wages, no income tax needs to be paid in Finland. However, health insurance contributions on the wages must be paid in Finland if health insurance has been taken out for you in Finland under the Health Insurance Act.

Go to tax.fi and check to which types of employment the six-month rule is applicable:

3.1 Working abroad during the tax year

  • Report the country of employment and period of employment.

  • Check the box for the type of pay you have received: salary for insurance purposes (agreed between the employer and employee), wages subject to withholding tax, or employee stock option.

  • Report the name of the employer, the employer's home country and the amount of pay.

  • If you work in a location other than the employer's home country, check the box if your employer has a permanent establishment in your country of employment.

  • Check the box if you have an A1/E101 certificate issued in Finland or a Kela decision on eligibility for Finnish social security.

  • Check the box if you are applying for the transfer of your tax liability from Finland to another Nordic country. Further information is available in the Nordic Agreement Concerning the Collection and Transfer of Tax.

  • Also report the number of days you stayed in Finland during the tax year (days of stay in Finland during work abroad).

  • If the work continues uninterrupted into the following year, report the duration of the work (employment end date) and the country of employment.

3.2 Stay in Finland during the tax year (dates of arrival and departure)

  • Itemise the periods of stay in Finland in section 3.2, entering each period on its own line (dates of arrival and departure).

  • If you also worked abroad during the year before the tax year, in section 3.3 report the country of employment, the period of employment and the name of the employer.

Read more about working abroad

4 Work abroad, not covered by the six-month rule

This section is for reporting information on work done abroad that is not covered by the six-month rule. Fill in the country of employment, the name of the employer and the employer's home country.

If you work in a location other than the employer's home country, check the box if your employer has a permanent establishment in your country of employment.

Indicate which type of income you received

  • Income paid by a public sector employer
  • Seafarer's income earned on a foreign ship
  • Income earned on a foreign aircraft
  • Income earned as a cross-border worker in Sweden or Norway

Indicate also whether

  • You have an A1/E101 certificate issued in Finland, or a Kela decision on eligibility for Finnish social security
  • You are asking for income spreading
  • You are applying for the transfer of tax liability from Finland to another Nordic country

Report the amount of pay (salary and fringe benefits). If you have paid taxes on the income abroad, report the amount on the line 'Tax paid abroad'. Do not include any social security contributions collected abroad in the reported amount of tax paid abroad.

Report any expenses for commuting to and from work and expenses incurred in acquiring or maintaining income which relate to your work abroad.

Read more about working abroad

5 Other foreign earned income

This section is for reporting other income earned in a foreign country. The different types of other earned income are:

5.1 Trade income
5.2 Pay or fee for athlete or performing artist
5.3 Scholarship or grant
5.4 Compensation for membership of a governing body
5.5 Royalties

If the income you earned is not any of the above types of income, report it in section 5.6 Other income; please specify. Describe what type of income you have earned.

Report the country from which the income was received, the name of the payer, and the gross amount of income. If you have paid taxes on the income abroad, report the amount of taxes paid on the line 'Tax paid abroad'. Also report any expenses incurred in acquiring or maintaining the income earned abroad. Check the box if the income was received from a public sector payer.

If you are asking for income spreading, check the box in section 5.7.