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Do you live in another Nordic country and work for a private employer in Finland?

This applies to you who are resident in another Nordic country and work for a private employer in Finland. This information only applies to taxation of your income from this employment.

Read here if you have a public sector employer, you work as a seaman or airline personnel, or you have income as an artist or sportsperson.

Your employer is from Finland

You must pay tax on your salary in Finland. There are certain exceptions; see below under "Special rules".

Which tax rate you should pay depends on if you are considered resident or non-resident in Finland. Regarding the calculation of Finnish taxes for residents, see Examples on tax calculation.

Your employer is from a country other than Finland

You must pay tax in Finland when one of the following conditions is met:

If none of the above conditions is met, your salary will only be liable to tax in the country in which you are resident. There are certain exceptions; see below under "Special rules".

Special rules

Cross-border commuters

If you live in a municipality in Sweden or Norway which has a border with Finland and work in a municipality in Finland which has a border to your country of residence, you will be covered by the cross-border commuter rule. The cross-border commuter rule means that you only have to pay tax on your salary in the country in which you are resident. It is a condition that you normally visit your permanent home in the country in which you live at least two days a week with one overnight stay.

Directors' fee

If you live in another Nordic country and receive board remuneration from a company in Finland, your board remuneration will be liable to tax in Finland. This applies regardless of where the work is actually carried out.

Board remuneration may also be liable to tax in the country in which you are resident and you must provide information on your income in the tax return in your home country. If your board remuneration is taxed in both Finland and your country of residence, it is the country of residence that is responsible for ensuring that the income is not taxed twice.

National Insurance scheme (social security) membership

There are special rules about where you are to be insured. For more information you should contact the social security authority in your country of residence or ETK in Finland (www.etk.fi).

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