Detailed guidance

2/10/2026 Resident and nonresident tax liability of corporate entities

2/9/2026 Payments of dividends, interest and royalties to nonresidents

2/9/2026 Instructions on how to file shares acquired in a share exchange on the tax return

1/27/2026 Taxation of employee stock options

1/20/2026 Taxation of income received from sports

1/8/2026 Health insurance contributions in international employment situations

1/7/2026 Refund of VAT to foreign businesses established outside the EU

11/18/2025 In-Kind Benefits (Fringe Benefits) 2026

11/7/2025 Tax-exempt allowances in 2026 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

9/30/2025 Tax treatment of relocation services provided by employers to employees sent to other countries

5/7/2024 On the taxation of food couriers and their substitutes

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)