Detailed general guidance on the taxation of employees coming to Finland from abroad is available here.
The tax treatment of inbound expatriates depends on whether they are:
- Ìý
•ÌýÌýÌýÌý posted to Finland for six months or more (see 6.3.1 and 6.3.2)
- Ìý
•ÌýÌýÌýÌý employed by Finnish or foreign employer (see 6.3.1)
- Ìý
•ÌýÌýÌýÌý leased workers (see 6.3.1)
- Ìý
•ÌýÌýÌýÌý key personnel (see 6.3.2)
- Ìý
•ÌýÌýÌýÌý tax equalised (see 6.3.3)
6.3.1ÌýÌýÌýÌý Stays of up to six months
Finnish employers with non-resident employees – flat rate of tax
An employer based in Finland can withhold 35% tax at source from the earnings of a foreign employee who only stays in the country for six months or less and are non-resident.
The employee's
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Web page updated on 17 Mar 2025 16:33