Marriage – Divorce
Being married or single has relatively little importance as regards Finnish taxation because married couples are not taxed jointly.
However, family relations do have an effect on some tax deductions and on the taxpayer-specific completion date of tax assessment. In turn, the end date of tax assessment has an effect on the dates when you can receive tax refunds, and on the due dates for back taxes.
Tax assessment is individual in Finland: when annual taxable income is computed, each taxpayer's or spouse's own employment income, other income and capital income are taken into account. However, a number of tax deductions are different when you have a spouse.
Married couples and partners of a registered partnership are considered spouses for tax purposes, effective from the start of the tax year when they either enter in marriage or have their partnership registered. In addition, co-habitant partners i.e. individuals who live together are considered spouses for tax purposes if they have (or have had) a child together, or if they have been married to one another previously.
If two spouses live in different districts, it is the tax office of the older spouse's home district that assesses their taxes. In a situation where neither one of the two lives in Finland (is a tax resident of Finland) they are not considered spouses for tax purposes.
The Finnish Digital Agency transmits updated information on taxpayers' marital status to the Tax Administration (including information on the dates of birth of their children). For this reason, there is no need for taxpayers to notify us on any changes.