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Do you live in another Nordic country and work on board a ship that is registered in Finland and operated in international traffic?

This information applies to persons who live in another Nordic country and work on board a ship that is registered in Finland and operated in international traffic. The information only applies to taxation of such income.

International traffic

In this context, international traffic means transport by ship, except when the ship is operated solely between places in one Nordic country.

Taxation in Finland

Pay that you have earned on board a Finnish-registered ship is liable to tax in Finland.

Income on board a ship that is registered in another country, but is chartered on a bareboat basis by a Finnish shipping company, is taxed in the same way as income on board a Finnish-registered ship.

If you are considered non-resident in Finland for tax purposes, Finnish employer collects a 35-per-cent tax at source and about 7 % of insurance contributions on your wages. The insurance premiums are not collected from you if you have a certificate from you home country social security authorities. Before collecting the 35 % tax, the employer can deduct from the salary 17 EUR per day or 510 EUR per month. This provides that the deduction is mentioned in the tax-at-source card issued by the local tax office

You do not need to file a tax return in Finland.

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.

You can find information about taxation of income earned on board a Finnish-registered ship under a contract on the Danish or Norwegian continental shelf under the heading "Do you live in another Nordic country and work on the Danish continental shelf?" or "Do you live in another Nordic country and work on the Norwegian continental shelf?".

Taxation in the country of residence

Income earned in international traffic can also be liable to tax in your country of residence. If income is taxed in both Finland and your country of residence, it is the country of residence that shall ensure that the income is not subject to double taxation.

You must therefore give information on this income in your tax return in your country of residence.

National Insurance

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

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