Finland: Amendments regarding the taxation of a non-resident's earned income are confirmed

Global Watch ()
The Finnish government proposals to amend the Act on taxation of income of a person with limited tax liability have been confirmed without modification. This Act addresses the taxation of a non-resident’s earned income. The amended Act went into force on January 1, 2014 and should apply to income received as of this date.

Under the amended Act, a non-resident may request to be taxed on his/her income earned in Finland through tax assessment, i.e., progressive taxation instead of fixed tax-at-source. The earlier regulations on tax-at-source earned income will remain valid for those non-residents who do not apply for the non-resident tax card or express in any other way, a willingness to be taxed through tax assessment.