Finland Tax Agency Updates Guidance Clarifying Income Taxation of Nonresident Employees

The Finnish Tax Administration June 4 posted updated Guidance No. VH/2344/00.01.00/2026, clarifying the individual income taxation of nonresident employees. Updated topics covered include: 1) that wages paid to a nonresident are taxable in Finland if earned while a resident taxpayer in Finland, even if the employer was foreign; 2) that nonresident employees must apply for the imposition of tax at source if the wages taxable in Finland are paid by foreign employers not liable to withhold; 3) that nonresident temporary agency workers working aboard Finnish vessels or aircraft must pay Finnish tax only on the wages and salaries received on ...