Do you live in another Nordic country and receive social security benefits from Finland?

This applies to you who live in another Nordic country and receive social security benefits from Finland. 

Examples of social security benefits paid from Finland:

Sickness allowance, family benefits and unemployment benefits.

Taxation in Finland

If you live in another Nordic country and receive social security benefits from Finland, you must check with the tax office whether you should pay tax on these benefits in Finland.

Unlimited tax liability

If you have moved from Finland but still have essential ties to Finland or stay continuously in Finland, you may be considered resident in Finland for tax purposes. The social security benefits will be taxed according to the same rules as for persons living permanently in Finland.

Limited tax liability

When you are non-resident in Finland for tax purposes, you pay tax in Finland on Finnish social security benefits.If you stay in Finland for less than six months, income tax rate will equal 35 %.You can request that your earned income be taxed under the progressive scale instead of the tax at source. The progressive tax rate depends on the amounts of annual income and deductible expenses

If you receive a pension payment, see "Pension".

Taxation in the country of residence

The social security benefits may also be liable to tax in your country of residence. If you are taxed both in Finland and in the country where you are resident, it is your country of residence, which must ensure the social security benefits are not subject to double taxation. Therefore, always declare your social security benefits in your tax return in your country of residence.

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