Finland Tax Agency Updates Guidance on Six-Month Rule for Salary Earned From Working Abroad

The Finnish Tax Administration Jan. 13 posted online updated Guidance No. VH/7484/00.01.00/2024, on the six-month rule for salary earned from working abroad. The updated guidance includes: 1) the length of the review period for days of stay in Finland; 2) the taxation of wages if the work abroad ends due to compelling and unexpected reasons, independent of the employer and employee; 3) interruptions or terminations of work abroad within the six-month period; 4) conditions for applying the six-month rule; 5) that an employee’s tax liability status may change from a resident taxpayer to a nonresident taxpayer while working abroad if ...