Finland Tax Agency Issues Guidance on Six-Month Rule on Taxation of Income for Work Abroad

The Finnish Tax Administration Feb. 14 issued Guidance No. VH/5713/00.01.00/2021, on a six-month rule which provides a tax exemption for Finnish residents on qualified income earned from work abroad. Topics covered include: 1) conditions for the application of the six-month rule; 2) the calculation of the six-month period, with examples; 3) interruptions or terminations of work abroad within the six-month period; 4) the application of DTA provisions, with examples; and 5) various benefits considered income eligible for the six-month rule advantage. [Finland, Tax Administration, 02/14/22]

Reference:
View Guidance No. VH/5713/00.01.00/2021.