Employees who are in Finland for longer than six months are likely to be tax resident in Finland (1.1).
Foreign key employees
Certain employees arriving in Finland for work periods longer than six months can be treated as foreign key employees and only pay 32% tax at source for a maximum of 84 months).
The conditions for treatment as a key foreign worker are:
- Ìý
•ÌýÌýÌýÌý the foreign national became a Finnish tax resident on starting work in Finland
- Ìý
•ÌýÌýÌýÌý they earn at least EUR 5,800 per month from their employment during the entire period working in Finland
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Web page updated on 17 Mar 2025 15:29