Detailed guidance

12/11/2025 Resident and nonresident tax liability of corporate entities

12/10/2025 Taxation of key employees

10/30/2025 Taxation of dividends received by foreign entities offering statutory pension insurance

9/30/2025 Taxation of employee offerings

8/13/2025 Taxation of grants, scholarships and awards for merit

6/26/2025 The combined deduction based on research and development costs

5/22/2025 Taxation of employee stock options and employee offerings in cross-border circumstances

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)