Will you be expected to file a tax return in Finland?
Every individual living in Finland who has had taxable income should file a tax return.
If you live outside of Finland permanently and are considered a nonresident, you will only be expected to file if you have owned real estate or a flat in Finland during the calendar year or if you have carried out business in Finland using a permanent establishment in Finland. You must also file a tax return if you have received pension income or other income that you have claimed to be taxed under progressive scheme.
You will receive a precompleted tax return in MyTax-service
Taxpayers will receive a precompleted tax return form in an envelope. You can make changes in MyTax or by forms in tax.fi/forms. The Finnish tax administration has printed a set of prepopulated facts on your income, collected from your employers and others who have made payments to you. These facts include wages, pensions, receipts of dividend etc. If you find that the facts are OK, you will not have to do anything.
What if I do not get the precompleted tax return form?
If you arrived in Finland near the end of the calendar year, no precompleted tax return form will be mailed to you. Instead, you will have to give the tar return with forms. You can print out the forms at the website tax.fi/forms. You should fill out the form and deliver it to the tax office by mail in May. The final notice of assessment for the previous calendar year will be ready at the latest in the month of November, after the closure of the national tax assessment.
Exchange of information between the tax authorities
In order to ensure the correct taxation, all the Nordic countries have rules requiring employers, banks and others to submit information to the tax authorities about any wages, pensions, dividends, interest etc. that they have paid. This information includes the name and address of the recipient and the type and amount of income concerned. The obligation to provide information also applies to payments made to persons living in other countries.
In order to ensure the correct taxation the tax authorities in the Nordic countries have agreed to exchange tax information. The exchange takes place every year between appointed units within the tax authorities and the information is transmitted through secured channels. Large quntities of data are exchenged between the Nordic countries. This information is used by the tax authorities in the residence country to control that persons with cross-border activities have fulfilled their obligations to report their income and assets from abroad.