Scam messages have been sent out in the Tax Administration’s name. Read more about scams.
If a non-resident taxpayer receives dividends or other such income from Finland, the payor usually collects the final tax at source on the income.
A person who does not live in Finland is considered a non-resident. Non-resident taxpayers are subject to limited tax liability. A corporate entity is a non-resident taxpayer if it has not been established in accordance with Finnish legislation or if its registered domicile is not in Finland. Read more about the special tax rules concerning Finnish citizens and the tax liability of corporate entities:
Note: Tax at source is not collected on income from timber sales, which is subject to regular tax withholding instead. Read more about reporting the withholding on income from timber sales
You can file and pay the tax at source in MyTax. Remember to also file an annual information return.