Detailed guidance

4/6/2023 Taxation of key employees

4/6/2023 Resident and nonresident tax liability of corporate entities

3/29/2023 Tax residency, nonresidency and residency in accordance with a tax treaty – natural persons

3/28/2023 Taxation of grants, scholarships and awards for merit

3/23/2023 Authorised Intermediary’s responsibilities and liabilities

3/10/2023 Tax at source procedure applied to a non-resident taxpayer’s income and a key employee’s wage income

2/14/2023 Articles of tax treaties

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

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)