Do you live in another Nordic country and work in Finland as an artiste or sportsman?
This applies to you who are resident in another Nordic country and work as an artiste or sportsmanin in Finland. This information only applies to taxation of your income from this employment.
Personal activity refers to a performance by an artist or participation in a competition or game by a sportsman or an athlete, in person. The performing artists, sportsmen and athletes referred to herein do not include such professionals as stage directors, choreographers, set designers, stage managers, referees, coaches or sports trainers.
Taxation in Finland
Staying in Finland for max. 6 months?
For durations of stay up to six months, the Finnish payer of fees to artists and sportsmen resident in other countries will usually withhold a final 15-percent tax at source. No deductions or subtractions are possible. You have the option to request for progressive taxation including tax-deductibility of direct costs, if the result will be more favourable to you. You can make this request when you apply for your tax-at-source card in Finland. Or you can later make the request on form Veroh 6166.
You can request that your earned income be taxed under the progressive scale instead of the tax at source. Fill out the form VEROH 6148, available at www.tax.fi or local tax offices.
The Finnish payer will not only withhold tax but also social-security contributions amounting to approximately 7 %. However, no social-security contributions are payable if you are a posted employee carrying the A1 certificate.
No income tax return has to be filed in Finland for income subject to tax at source.
If the duration of your stay is longer than a six-month period, you will be considered a Finnish tax resident, unlimitedly liable to tax. Then you will pay the usual progressive income tax in Finland. The higher the income, the higher the tax rate. You will be expected to request for a tax card at a local tax office and give it to your employer.
Your employer will withhold tax plus approximately 7 % of your wages as social-security contributions. However, no social-security contributions are payable if you are a posted employee carrying the A1 certificate.
You are expected to file an income tax return in Finland.
Taxation in your country of residence
The income from Finland may also be taxable in the Nordic country where you live. Please declare the Finnish income and tax in the tax return of your home country. If the home country will tax this income it takes into consideration that you have already paid tax in Finland.