The impact of the coronavirus outbreak on exemptions from Finnish income taxation by virtue of work performed in a foreign country

News, 2/6/2020

The Finnish Tax Administration issued a statement that outlines the effects of the coronavirus epidemic on the tax treatment of individual wage earners who work in a foreign country in situations where the wage earner’s personal count of days spent in Finland exceed the threshold set out by relevant tax rules.

The tax authorities can regard the coronavirus outbreak as a situation of force majeure that causes the six-month rule to accord an exemption from Finnish income tax to an individual taxpayer even if he or she spends more days in Finland than the maximum number of days generally allowed by the six-month rule. The length of time when the force majeure is deemed to apply is the same length of time as when the warning against travelling, given by the Ministry for Foreign Affairs, continues to be in force.

The Tax Administration’s statement additionally addresses the impact of cancelled international flights on exemptions from Finnish income taxation for work done in foreign countries.

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Statement by the Finnish Tax Administration

Information and warnings released by the Ministry for Foreign Affairs