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Do you live in Finland and work on the Danish or Norwegian continental shelf?

This applies to persons resident in Finland who receive pay from an employer who has operations on the Danish or Norwegian continental shelf. The information only applies to taxation of the income earned on the Danish or Norwegian continental shelf.

Taxation in Denmark or in Norway

Your pay is liable to tax in Denmark or in Norway if you work on the Danish or Norwegian continental shelf for more than 30 days during the course of a 12 month period and your employer's activities are related to surveying, exploration or exploitation of petroleum deposits. This also applies to pay for work on board a vessel that performs tasks related to surveying, exploration or exploitation of petroleum deposits on the Danish or Norwegian continental shelf.

The 30-day rule does not apply if you work on board a ship that is used for transporting personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels and the person operating the ship is resident in a Nordic country. In such cases, the pay is liable to tax in the Nordic country where the person operating the ship is resident. If the person operating the ship is resident in a country outside the Nordic area, the 30-day rule applies.

Taxation in Finland

You are taxed in Finland, if you work on the Danish or Norwegian continental shelf for less than 30 days during a 12 month period. The income may be liable to tax in Finland also when the 30-say rule applies and you are taxed in Denmark or Norway in situation described above.

But if you work on board a Nordic ship that is used for transporting personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels, you will be taxed on your income in Finland.

What ever you working situation is, you should declare the income received on your tax return in Finland. If the so-called six-month rule does not apply to the work on continental shelf, you are taxed in Finland. You may have the right to a seamen's deduction if certain conditions are fulfilled. If you have been taxed in the country of work, you can claim for crediting the foreign taxes in Finland. You will find more information about Seamen's taxation under Seafarers.

National Insurance

There are special rules about where you are to be insured. For more information you should contact Eläketurvakeskus in Finland (www.etk.fi), borger.dk in Denmark or NAV in Norway (nav.no).

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