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Detailed guidance

Guidance

  • Business tax
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The latest instructions

  • 1/23/2023 Taxation of income earned abroad
  • 1/23/2023 Six-month rule for wage income earned abroad
  • 1/23/2023 Taxation of students and trainees in international situations
  • 1/2/2023 Health insurance contributions in international employment situations
  • 12/29/2022 Taxation of employees from other countries
  • 12/22/2022 Reportable cross-border arrangements
  • 12/20/2022 On the taxation of investment funds and the provisions of section 20a of the Income Tax Act

The latest decisions

  • 12/2/2022 In-Kind Benefits (Fringe Benefits) 2023
  • 11/16/2022 Tax-exempt allowances in 2023 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

The latest statements

  • 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)

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