The Finnish Tax Administration Jan. 4 updated Guidance No. VH/20001/00.01.00/2020, on the taxation of income from work abroad. The updated guidance explains: 1) the six-month rule doesn’t apply to teleworking if the stay abroad isn’t employment-related and the income of resident taxpayers from such work is taxable in Finland, subject to applicable DTAs; 2) the income from part-time teleworking in Finland is subject to Finnish taxation based on a pro-rata calculation of workdays, despite the exemption for income from work abroad per the six-month rule; 3) the reporting obligations of Finnish and foreign employers regarding employees’ telework; and 4) the ...
