Finland Tax Agency Updates Statement on Taxation of Employer-Paid Expenses for Cross-Border Employment Situations

The Finnish Tax Administration Sept. 30 posted Statement No. VH/5505/00.01.00/2025, updating the rules on the taxation of employer-paid expenses incurred for cross-border employees, from Jan. 1. The statement provides that: 1) employer-paid expenses for cultural, language, and similar training related to cross-border employment aren’t taxable to employees; and 2) employers can pay moving and associated travel expenses tax-free to have employees and their families relocate due to workplace location, in both domestic and international situations. The statement also clarifies the six-month rule under the Income Tax Act that exempts salary income paid to Finnish residents working abroad and related employer-paid ...