Finland: New proposal amends taxation of earned income of non-residents

Global Watch ()

The Finnish government has proposed amendments to the taxation of earned income of non-residents. The new proposal allows a non-resident person to request to be taxed on his/her income earned in Finland through a tax assessment i.e., progressive taxation instead of fixed tax-at-source withholding. The amendments may result in tax savings for non-resident individuals, but may also result in increased administrative burden.