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

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

Taxation in the source country

Social security benefits paid from other Nordic countries may be liable to tax there.

Taxation in Finland

Social security benefits are liable to tax in Finland. If you are taxed in the source country, you can claim a deduction from the Finnish tax for the tax you have paid in the other country (credit method). The deduction is limited to the Finnish tax on your foreign income. If the social security benefit start date and the date of arrival in Finland are prior to 5 April 2008, and you have been living in Finland since, another method, called exemption method is applied to the social security benefit. This means that if you have other income from Finland, your total income will determine the tax rate but the tax is only withheld of the income from Finnish source.

Payment of tax

The payer of the social security benefit is not required to pay withholding tax to the Finnish tax authorities. Therefore, you must ask for a new Finnish tax card or tax prepayments decision, which takes into account the foreign social security benefits and any tax in the source country.

Select the other country here:   Denmark | Iceland | Norway | Sweden
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