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Guidance

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The latest instructions

  • 1/14/2021 Taxation of students and trainees in international situations
  • 1/13/2021 VAT special scheme
  • 1/4/2021 Taxation of employees from other countries
  • 1/1/2021 Taxation of income received from sports
  • 1/1/2021 General Guidelines for the Attribution of Income to Permanent Establishment
  • 1/1/2021 Income taxation of nonresident foreign corporate entities
  • 1/1/2021 How to withhold tax on dividends paid to a Finnish tax resident shareholder when the underlying shares are nominee-registered

The latest decisions

  • 1/7/2021 In-Kind Benefits (Fringe Benefits) 2021
  • 11/25/2020 Tax-exempt allowances in 2021 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

  • 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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