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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

The official languages in Finland are Finnish and Swedish, plus various minority languages (like Sami). However, English and Russian are also common.

Finland is an EU member state, so citizens and legal residents of the EU/EEA can work in Finland without a work permit and similarly Finns can work in the EU/EEA without a work permit (see 9.1).

EU social security legislation applies to certain individuals working in Finland or assigned from Finland to work in other EU/EEA states and Switzerland and can take precedence over domestic law (see 6.1.1).

The tax year in Finland is the calendar year.

The Finnish Tax Administration's name Vero Skatt combines the words for tax in Finnish and Swedish. The Taxation Unit provides nine regional tax offices, that combine individual and corporate taxpayer services with the Taxpayer Services Unit, the Large Taxpayers' Office and the Payment and Collection Unit.

The Tax Administration has a comprehensive website with online