The general rule in most countries is that the country in which income is sourced has the first right to tax that income. Earnings are sourced in the country or countries in which an employee physically performs their employment duties.
In the absence of a double tax treaty, Finland offers domestic double tax relief, see 6.2.1. Special rules apply to cross-border commuters (6.2.1). Treaties are discussed generally in 6.2.2.
6.2.1ÌýÌýÌýÌý Domestic double tax relief
An online tax calculator is provided by the Tax Administration to calculate the credit for foreign tax at source.
Detailed official guidance, with worked examples, is available regarding the elimination of international double taxation.
A Finnish resident is generally taxable on all their worldwide income, including earnings from foreign sources. The foreign
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Web page updated on 17 Mar 2025 14:13