Detailed guidance

7/5/2022 Income taxation of foreign self-employed individuals

6/28/2022 On the taxation of investment funds and the provisions of section 20a of the Income Tax Act

6/13/2022 Taxation of grants, scholarships and awards for merit

6/9/2022 Negligence penalty charge for 2022 for a third-party submitter of information

5/16/2022 Payments of dividends, interest and royalties to nonresidents

5/12/2022 Withholding tax at source on dividends, interest and royalties, and the payor’s obligations

4/29/2022 Individual tax numbers and the public tax number register

11/29/2021 In-Kind Benefits (Fringe Benefits) 2022

11/25/2021 Tax-exempt allowances in 2022 for business travel

9/18/2020 Tax Administration's decision on the contents and period of validity of the Investor-Self Declaration, and the procedure with which its reliability is verified

8/24/2020 Decision on a temporary amendment of the Finnish Tax Administration’s decision on the valuation of taxable in-kind benefits to be applied in 2020

3/26/2020 Decision on a temporary amendment of the Finnish Tax Administration’s decision on the valuation of taxable in-kind benefits to be applied in 2020

8/19/2021 Tax treatment of employer-provided relocation services for workers sent to other countries

4/20/2021 COVID-19-related restrictions and their effects on the taxes on foreign corporate entities’ income

4/14/2021 Taxation of Economic Impact Payment received from the USA by Finnish tax residents

10/12/2020 Effects of the Coronavirus pandemic on taxes on income received under an employment contract in a foreign country (the six-month rule and forces majeures)