Arriving in Finland from overseas
If you stay in Finland over 6 months, you are taxable in Finland on income you receive from Finland or abroad. In other words, you are regarded as a resident taxpayer, like everyone else living in Finland.
If you live abroad, you are taxable in Finland only on income you receive from Finland. In other words, you are regarded as a non-resident taxpayer.
When you come to Finland to work, your tax treatment depends on how long you stay and whether you work for a Finnish or a foreign employer.
Personal IDs are issued by local register offices, and by the Finnish Tax Administration, Finnish missions abroad and the Finnish Immigration Service.
If you are a foreign student or trainee, Finland does not usually impose tax on income you receive from other countries. If you receive income from a Finnish employer, you pay income tax to Finland.
If you live in Finland and receive pension from abroad, the taxation of your pension is usually determined by a tax treaty signed between Finland and the country paying the pension. Always report your pension in a Finnish tax return.
If you receive capital gains on securities from abroad, they are usually taxed only in Finland. Foreign-sourced dividends, on the other hand, are usually taxed in the source country. The tax-at-source you have paid is taken into account in your tax assessment in Finland.