Overseas work

If you leave Finland to work in another country, report your income with a Finnish tax return. You are expected to give the Finnish authorities complete details of the wages you earn, not only in Finland but also other countries, even though these wages may not be taxed in Finland. No changes are usually effected regarding the Finnish taxes that are payable on your other types of income during the period when you work in another country. For example, if you have capital income, the taxes will continue to be payable in Finland.

Report your foreign-sourced income along with any Finnish-sourced income

You will receive a pre-completed tax return in March-April. Always check all the details in your tax return. If the details are correct and no details are missing, you do not have to do anything else. If you do not return the pre-completed tax return, you are considered to have submitted your tax return with the content in it.

 

Tax Return on the Web  (vero.fi/taxreturn) is closed.

You can no longer submit details for 2016 online. Please file the details on your pre-completed tax return form and attachment forms, if necessary. Send the forms to the tax office by post.

 

Taxation of foreign-sourced income

Several factors are involved in the tax assessment of your foreign-sourced wages.  These include the duration of your stay, the kind of employer you work for, the nature of your work, and the country where you work.  This section contains articles discussing various situations in which Finnish tax may be collected on wages or fees sourced in other countries. 

Your wages may be exempt from Finnish tax if the regulation known as the ‘six-month rule’ becomes applicable.  For a discussion of various relevant tax situations, and for more information on the requirements of the six-month rule, please read the descriptions below.

If you leave Finland to work overseas as an employee of a Finnish public body (including the State of Finland, Finnish municipalities, the peace-keeping forces of the Finnish Defence Force), you will pay tax in Finland in the usual way.  The six-month rule that offers tax exemption is not applicable in these cases.  The provisions of tax treaties usually prevent taxes from being levied by the country where you work.

Checklist for you who are leaving Finland because of a work assignment or job

File a notification of move to the Local Register Office.

  • If you do a permanent change of address the Tax Administration receives information from the Local Register Office automatically.
  • If you do a temporary change of address to the Local Register Office, you must file a separate change-of-address to the Tax Administration.Print a form for reporting a temporary change of address (3817). Instead of using the form, you can also submit the notification with a free-format
  • If your foreign address information were to change, you must inform both the Local Register Office and the Tax Administration to keep the files up-to-date. See the contact details of local tax offices.
  • When a Finnish citizen leaves Finland for another country, they continue to be a tax resident of Finland during the calendar year when they leave and for three years after the end of that year.

Take the necessary steps to find out whether you are going to be covered by the Finnish social security system when you work elsewhere (Kela, Finnish Centre for Pensions)

Page last updated 5/10/2017

AnswerBank

Go to AnswerBank