Finland Tax Agency Updates Guidance on Elimination of International Double Taxation for Individuals

The Finnish Tax Administration March 25 issued updated instructions, Guidance No. VH/1255/00.01.00/2024, on the elimination of international double taxation in individual income taxation. The guidance is revised to add information on income received from foreign countries, the three-year rule giving Finland taxing rights under DTAs, and technical updates. Topics covered include: 1) methods of eliminating double taxation, including the refund method and reverse refund method; 2) the maximum refund of taxes under a DTA; 3) the refund in Finland of tax from another country that was paid on income from a non-EU country, under the Procedures Act; 4) clarification on ...