How to submit the pre-completed return

Robert Kääriäinen, verosihteeri 15.4.2021

Taxation in General information

▪ Under the provisions of the Act you may either be resident taxpayers or non-resident taxpayers. – Resident taxpayers, having unlimited tax liability, are people living in Finland. – Non-resident taxpayers, with limited tax liability, are people living in other countries. ▪ You are treated as a resident in Finland if you have main abode and home in Finland, or you are constantly present in Finland for a period of more than 6 months. Despite of temporary absence. – The point of law does not state how long an absence may still be considered temporary (case by case basis). – In practice, an absence of more than two months from Finland has usually led to the residency being no longer considered continuous. Taxation of residents 1/2

▪ As a resident you are subject to in Finland from global earned income and capital income. – However, country of your origin and Finland may have signed a that prevent Finland from imposing tax on the income receive from overseas. ▪ Earned income is subject to state income tax, municipal income tax, , Public Broadcasting tax and usually health care contribution. ▪ Earned income is taxed progressively, income is generally computed in the same manner for each taxes listed above, yet the deductions and credits allowed for each tax differ slightly. ▪ Spouses are taxed separately. Taxation of residents 2/2

▪ For a Finnish or foreign employer who has a in Finland, you will need a tax card with estimation of your annual gross income. ▪ If the employer is domiciled in a foreign country and does not have permanent establishment, you should contact the Tax Administration and ask for an income- tax prepayment. ▪ Investment income or capital income is subject to partial flat rate (standard 30 % up to 30000€ for exceeding part 34%) – Capital income is the income generated through the possession of wealth. Taxation of nonresidents

▪ Nonresidents pay Finnish taxes on their Finnish-sourced income only. – Whether you work for a Finnish or for a foreign employer, and whether the location where you work is in Finland or outside Finland are important factors. ▪ Under Act on the Taxation of Nonresidents, the Finnish payer withholds a final tax at source, rate of 35 %. – Payments are subject to exemption 510€/month, or 17€/day pay periods shorter than one month. (Deduction is applicable only if the local tax office has recorded it in the tax-at-source card). ▪ Nonresidents can apply for progressive taxation on the condition that they are a residents of a country within the EEA or of a country that has a tax treaty with Finland. – Finland only taxes income from Finnish sources, but from country of has an increasing effect on taxation in Finland. ▪ Nonresidents are normally not expected to submit an income tax return in Finland. Tax Return Tax return 1/2

▪ In March or April, you will receive a pre-completed tax return. ▪ The tax return is a list showing your income and deductions for the entire year. ▪ Most individual taxpayers receive their decision and certificate of tax assessment enclosed with the return. ▪ Tax return contents are different for those taxpayers for whom the Tax Administration does not have all the necessary information available. – For examples self-employed individuals, people who receive rental income or capital gains. ▪ If you want to make corrections, the deadline for them is 4 May, 11 May or 18 May 2021. You can check personal deadline date on your tax return and in MyTax. – If there is no need for corrections or additions in your return, you do not have to do anything. – If you have not made any changes by the deadline date, we will consider that you have submitted your return with the contents that were pre-completed in it. Tax return 2/2

▪ Please note that a late fee may be imposed on you if you fail to report your income on time (50€ for individuals). – If you refer to a valid reason, requests for extensions of time can be granted. – The request for such an extension must be submitted well in advance. ▪ MyTax or, ▪ Application for extension of time to submit tax return (form3200e). ▪ Furthermore, a tax increase (minimum of €75) will be imposed on you if: – Your tax return or other required information is incomplete or has errors and you have not voluntarily corrected them before the end of your tax assessment. ▪ Every individual has their own end date for the tax assessment process. The end date is shown on your tax decision. ▪ In most cases, you do not have to pay the late fee or tax increase, if the deductions or other important information you file late decrease the amount of your taxes or taxable income. MyTax (OmaVero)

▪ In MyTax you can see all your tax details in English. The printout of your pre-completed tax return that arrives by post is only in Finnish.

▪ In MyTax you don´t need numbered enclosure forms for different kinds of income, you just enter the amounts under the appropriate sections in your tax return. Choose language

To sign in, you need a Finnish bank account with e-identification or a mobile certificate

Chat Open mon-fri 9 - 16.15 How to submit a Tax Return in MyTax service

▪ Check your tax return by clicking the link under “Note” or by selecting “Tax returns and tax information” under Activities. ▪ Select the year 2020 ▪ Select “Pre-completed tax return” under “Income tax”. How to give a Tax Return in MyTax

See Go through Click Submit

In the first stage, you will Go through If you want to make If you have corrected or see your own details. stages 2, 3 and 4 and additions to the details on added any details, submit Proceed to stage 2. Pre- check the details that have income or deductions, click the tax return. completed income and already been entered in “Yes” for the detail you •You will receive a confirmation of deductions. your tax return. If the want to file. receipt. details are correct and no details are missing, you do not need to send back the tax return.

You can navigate in MyTax by selecting “Next” or “Previous” or, alternatively, by clicking an item of your choice in the stage path. How to submit a Tax Return in old fashion way (paper forms)

▪ Please do not enter corrections directly on the return form. ▪ You are no longer expected to send back the return form to the Tax Administration. ▪ You can make the corrections, on the specific forms, marked on a tax return next to each pre-completed entry. – Use required forms to claim deductions or report income you have received. How to submit a Tax Return in old fashion way (paper forms)

▪ Make sure you have the necessary forms. – Download at tax.fi or call phone service. – The written entries will be read optically. Make sure your entries stay inside each field of the form. – Do not fasten the paper forms together with a stapler. – Use forms printed out on tax.fi. Do not use photocopies. – Remember to enter your name and personal ID on all pages. ▪ Send the completed forms to their return address (Finnish Tax Administration, P.O. Box 700, 00052 Vero). – You can ask for a return envelope together with the forms by phone. You can also use your own envelope. In that case, remember to buy a postal stamp. ▪ Send the forms well in advance of the due date! – Make sure to get the correction forms early and allow enough time for their postal delivery back to the Tax Administration. Contents of the tax return First page

▪ How much you must pay as back taxes, or how much you will receive as a refund, including dates of payment. – Dates may be postponed if you or your spouse make corrections to your tax returns. – The dates may also be postponed if the Tax Administration receives information from outside sources that have an impact on your assessment. ▪ The due date for making corrections. ▪ The bank account where the Tax Administration will transfer your . Information serving as the basis for your taxation

▪ Please check the information and amounts that affect your taxation. ▪ If you notice errors or omissions, report any necessary corrections to Tax Administration. ▪ Your return may indicate that you must send us further details. – These are listed under the sub- heading “Täydennettävät tiedot” Tax decision

▪ The assessment decision contains the result of your taxation for the year and, – The end date of your tax assessment process. ▪ If you make corrections to your return, or if the Tax Administration receives information from other sources (for example, from an employer) that has an impact on your taxes, you will receive a new, revised decision. ▪ The new decision contains a new refund amount and its payment date, or your new outstanding taxes and their due dates. Tax decision for 2020 Tax decision for 2020 Notice of assessment (verotustodistus)

▪ We recommend that you save this document for further use. However, electronically provided copies of the decision and the notice of assessment are also available in MyTax. The refund and due dates for outstanding tax depends on the end date of your tax assessment.

Tax refunds Outstanding taxes

▪ If you or your spouse made changes to your ▪ The earliest day when an outstanding tax can tax returns, the refund date can be fall due is one month after the end date of tax postponed. assessment. ▪ Refund date will also be postponed if the Tax ▪ If the amount to pay is higher than €170, it is Administration does not have your correct divided in two instalments. The second bank account number. instalment’s due date is 2 months after the ▪ Refund may also have been used to pay for first instalment. your other overdue taxes. ▪ If your outstanding tax amount is less than ▪ Interest will be added to your refund rate of €10, you will not have to pay them. 0,5 % ▪ Outstanding taxes may accrue late-payment interest with relief 2% – 20€ will be deducted from the amount of interest. ▪ You can pay your back taxes in advance of the due date. However, please note that the reference number for your outstanding taxes is the same as the shared reference number for all your income taxes.

▪ Tax Administration use the same reference number for the prepayments you may have to pay on your rental income or business income if you receive such income. If you send money to the Tax Administration, we will use it on your first upcoming income tax. Earned income and deductions

(form 50A if you file on paper) Earned income 1/2

▪ Wages or salary, pay from main or side occupation and temporary work. – Fringe benefits (telephone, accommodation, meals, employer subsidized bus ticket). – Dividends equated with wages. – Fees and compensation. – Salaries or wages, paid by a foreign employer for work exercised in Finland. ▪ Pensions ▪ Social benefits, unemployment relief. ▪ Other income – Other earned "occasional" income like finder's rewards and competition prizes etc. ( form 50A point 6) – If you receive income from the same activity on several occasions during the tax year, report the income and its deductions that are missing as an activity of production of income (form 11). – Grants, scholarships and awards for merit – including taxable and tax-exempt amounts (form 10). Earned income 2/2

▪ If wages, salaries, fees and compensations are missing from the pre- completed tax return, or you want to correct information, report at least the following information: – Payer's business ID or personal identity code – Payer's name – Description of the type of the income – Gross income ▪ (Gross income is the amount of income before taxes have been withheld) – Income taxes withheld – Mandatory pension insurance contributions withheld by the employer – Mandatory unemployment insurance contributions withheld by the employer Deductions from earned income 1/3

▪ Special tax deduction for reduced capacity to pay taxes, maximum 1400€ (form 50A). – The deduction is discretional and requires an exceptional reason, such as illness, unemployment or child support obligation. ▪ The deduction is granted only after evaluation of your circumstances. ▪ The total income of all family members affects the deduction. ▪ High health and medical costs qualify for the special deduction under the following two conditions: – Annual costs reach €700 for the taxpayer and family, and – They also reach 10% of the annual adjusted gross income (including both earned and capital income, net of any deductions for the production of income).

Medical expenses are not tax-deductible. Keep the receipts for the medical expenses you have paid. Do not enclose them with your tax return. Deductions from earned income 2/3

▪ Mandatory pension insurance contributions for non-wage income (form 50A). – Report any mandatory pension insurance contributions (YEL and MYEL insurance payments) you have paid if you have not reported them in the tax return for agriculture, forestry or business operations (Form 2, 2Y, 2C or 5). – Report any mandatory grant recipient's MYEL insurance contributions if they are missing from your pre-completed tax return. – Report any mandatory pension and unemployment insurance contributions based on wage income that have been paid to other countries. ▪ You can report mandatory YEL and MYEL insurance contributions under your own or your spouse's taxation. The contributions are deducted from the earned income of the spouse who has asked for the deduction. – The deduction must be requested before the Tax Administration has ended its taxation process for the tax year. Deductions from earned income 3/3

▪ Membership and unemployment fund fees for labor market organizations. ▪ Child support paid – Write annual total sum of alimony or maintenance. – Credit is 1/8 of the annual total, however the maximum credit is 80€/year per child. – Deductible payments must be based on Court ruling or a legally enforceable agreement and; – The child has not turned 17 before the start of the tax year. ▪ Other expenses for production and maintaining income – select the correct form: – Expenses related to grants (form 10). – Activity of production of income (form 11). Expenses for production or maintaining wage income ▪ Only amounts in excess of the standard deduction 750 € will qualify. ▪ Report the expenses in full, without subtracting the standard 750 € deduction.

▪ Nondeductible expenses – Costs that do not bear a relationship with income generation are not deductible, for example: ▪ The rent of a house/apartment ▪ Cost for taking care of children ▪ The living expenses (The clothing, hobbies and recreations etc.) ▪ Moving expenses ▪ All other expenses having to do with private consumption. Training expenses and study / research field trips.

▪ Deductible training expenses include, for example, necessary costs related with maintaining professional skills. – Considered case by case, depends on the circumstances. ▪ The study or research trip could be considered as a deductible expenses acquiring or maintaining of income. – The proportion of the study must be significant so that costs can be even partially deductible. ▪ Cost of participation in congress may be deducted if the taxpayer has held a presentation or otherwise indicate importance of the congress for the maintaining professional skills (Finnish Supreme Administrative Court (KHO 1976-II-529)). – If research or study trip contains recreational part. Deduction is usually granted as the part of the expenses corresponding time spent on study or research. ▪ Report any rise in living expenses arising from work trips. Such expenses are, for example, reasonable additional meal costs and the cost of contacting home. Home office deduction

• You can deduct home office • Your employer has not arranged an office for you, and you use your home office for the EUR production of your primary earned income expenses if: (e.g. freelance reporters). • You telecommute on certain days and they account for more than 50% of all your ✓ Your employer has not arranged 900 working days in a year. an office for you or,

• You use your home office on a part-time basis ✓ Your job involves a substantial for the production of your primary earned EUR income or to earn secondary income on a amount of work done at home. permanent basis or in substantial amounts. • Your telecommuting days account for no more • If you give no details proving 450 than 50% of all your working days in a year otherwise, deductions for workspace

are granted as follows: EUR • Your use your home office for the production 225 of occasional secondary income Tools, equipment, data communication etc. 1/2

▪ If you had to acquire tools, equipment or other items for the work purpose or had to maintain the work equipment needed at work (laptop, keyboard, printer etc.), you may claim costs incurred as an expenses for the production of income. – Please be noted! Furniture related to work (e.g., desk, chair etc.) are included within home office deduction. ▪ If the cost of the work-related item does not exceed 1,000 EUR, its economic lifetime is normally not more than three years, thus deduction is made at once. – If cost of the work-related item is over €1,000 (and its economic life is over three years), the purchase price is deducted as annual depreciations. – The depreciation is made separately for each tool, and the maximum depreciation is 25%. Tools, equipment, data communication etc. 2/2

▪ Must be used for the work purpose only. ▪ Deduction cannot be granted based on the usual private consumption. ▪ The following percentages could be considered as the amount of deduction:

– 0% no indications of work-related use – 50 % indications of partial work-related use – 100 % was used mainly for the work purpose or was used for acquiring significant additional income.

If you must wear a face mask at work and your employer does not provide them so you pay for them yourself, you can claim the cost as an expense for the production of income. This tax deduction is valid for face masks purchased on 13 August 2020 or later. Common expenses arising from the generation of income in scientific work (dissertation and post-doc research)

▪ Under Income Tax Act 31 § 4 deductible expenses are professional literature, research tools and scientific literature, as well as other acquisitions or expenses related to scientific or artistic work. Only if they have not been covered by a scholarship, grant referred into the Income Tax Act 82 §. ▪ Common expenses arising from dissertation work: – Tools, equipment, data communication – Professional literature – Field work – Conference trips – Printing the dissertation – Public examination of the dissertation ▪ However, the expenses arising from clothing, catering and the conferment ceremony are not- deductible. Under the well-established taxation practice these expenses are not considered as expenditure directly arising from scientific work. Grants, scholarship Grants, scholarship 1/5

▪ Grant, scholarship granted by other than institution under public law, are taxable if total annual amount exceeds taxable limit 23 376,45€. (2020). ▪ The party that pays the grant reports it to the Tax Administration. The details on the grant are included in your pre-completed tax return. – The tax return includes both tax-exempt and taxable grants. ▪ Check the information on your pre-completed tax return and make any necessary corrections (MyTax or form 10): – Report details on any grants, scholarships or awards that are missing from your tax return or that are incorrectly presented on it. – Also report the expenses that have arisen from your studies, research or other activities for which you have received taxable grants. ▪ File grants you have received from foreign payers as foreign income (form 16A). Grants, scholarship 2/5

Public sector institutions Other than institutions under public law

State of Finland, Foundations A municipality, Finnish universities the Central Arts Council, Foreign institutions a Local Arts Council, the Academy of Finland or the Nordic Council.

Entirely exempt from tax Subject to income tax if total amount regardless of the amount. of all grants after deductions exceeds annual amount of 23376,45 € (2020). Grants, scholarship 3/5

▪ Tax-exempt grant:

Public sector grant 40 000 €

▪ Partially tax-exempt grant:

Public sector grant Private sector grant 30 000 € 10 000 €

Tax exempt: 23376,45€ Subject to tax 16623,55€

Private sector grant Public sector grant 30 000 € 10 000 €

Tax exempt: 30000 € Subject to tax: 10000€ Grants, scholarship 4/5

▪ Livelihood grants (työskentelyapuraha, ▪ Expense grants (kuluapuraha) elatusapuraha) – Expense grants are intended to cover – Intended to cover daily living expenses and specific purposes (such as conference allows the receiver to engage in scientific work / trip). artistic activities on a full-time basis during the grant period. – The expenses should be primarily covered – According to the case law costs of research with the grant provided for the purpose. work cannot be deducted from livelihood grant (Finnis Supreme Administrative Court KHO 230, 2010:4). ▪ Such expenses can be claim to be deducted as an expenses for production of income in MyTax or (form 50A) Grants, scholarship 5/5

▪ A has got 25 000€ livelihood grant for dissertation from private foundation. Additionally, public institutions has granted 1500€ to A ”expenses grant” for the conference trip. Total expenses of conference trip 2600€.

25 000€ private livelihood grant Grant subject to tax 1623,55€ (25000- 23376,45) 1 500€ grant specifically for the conference trip

2 600€ accrued expenses of the trip

1100€ can be claimed as deduction for generation of income (form 50A) Travel expenses – Commuting Travel expenses – Commuting 1/2

▪ You can claim the expenses of your daily commute and other travel expenses related to your work: – The ordinary commuting expenses, between home and work (form 1A) – Weekend travel, if you work far away from where you live (form 1B) – Commuting between your permanent residence (home) and a secondary place of work (form 1C) – Certain trips (mostly in specific fields of work such as construction) to a special place where work is done (form 1D) ▪ Only exceeding part of 750€ will be deducted and up to maximum 7000€. – Do not subtract the 750€ threshold. ▪ You may have given us an estimate of your 2020 commuting costs when you requested for a tax card and this estimate is printed on your Pre-Completed Tax Return. – Please check and compare it with the actual costs. – Due to Covid and impact on increase of telecommuting your travel expenses between home and work could be reduced comparing to normal situation. ▪ If you must make corrections using forms, re-enter all the previously reported information. Travel expenses – Commuting 2/2

▪ If public transportation can be used, deduction must depend on the least expensive means of transportation. – Even if you have used your car for commuting. ▪ To acceptably deduct expenses for other than public transportation the conditions are: – No public transportation is available or, – The one-way distance is at least 3 kilometers to walk to the nearest bus stop or train station, or, – The waiting time during a round trip (including transfer wait times) is at least 2 hours total. – Trip´s start during nighttime (between 00:00-05:00am) ▪ For tax purposes, the following reasons are not accepted for claiming any car expenses: – It is faster to drive to work than to ride on public transport. – You need the car during the day in order to perform some job duties. – You drop off your children to daycare or school on your way to work. Travel expenses- weekend travel (form 1B)

▪ You can be entitled to deductions for weekend travel costs to spend time with your family if you work and live in another district. – For tax purposes, you are considered to have a family if you are married, or if you live together with a partner with whom you have, or have had, a common child (under 18) – The amount must depend on the least expensive means of transportation, considering if you can realistically use public transportation for making the weekend trips home. ▪ You are entitled to deduction that is unaffected by your family circumstances if your work in the other district on a temporary basis (so-called specific job site). – Temporary work' is not the same as having an employment contract with an agreed end date. – You also must have primary workplace in another district. Travel expenses Commuting to a secondary place of work (form Temporary business trips to a specific job site 1C) (form 1D) ▪ Working for the same employer but ▪ Business trips are temporary and have more than one places of work made to a special place on account of located in different districts, work tasks. municipalities or countries. ▪ Special place of work is where an ▪ Defined as a workplace where you employee works on a temporary work regularly but it is not your basis only. primary workplace. ▪ If your employer has not covered your ▪ Entitled to deductions depending on travel expenses, you can deduct the actual expenses costs as expenses for the production of income in your tax return. The way this deduction works is that your taxable income base becomes smaller. This means that it does not reduce your taxes directly, so you should not expect to see a change in your taxes that is the same amount as the deduction. Capital income / capital losses Capital income 1/2

▪ Capital income is the income generated through the possession of wealth e. g.: – Rental income (form 7H/7K/7L) ▪ Apartment in a housing company, real estate, other income, for example income from renting a car or a boat. – Dividends (form 50B) ▪ Your receipts of dividends from stock-exchange-listed and non-listed companies. – Profit from selling securities (form 9A) ▪ If you have sold shares during the tax year for a total of 1000 € at maximum, you do not have to pay taxes on the sales profit. The sales price of 1,000 € includes all sales during the year, not just the sale of shares. – Capital gains /loses (form 9) ▪ Real estate such as a house, a plot of land or a farm, corporate stock in non-listed company, gains from virtual currencies (bitcoin etc.). – Profits from the mining of virtual currency at Other earned income (form 50A) Capital income 2/2

▪ The gain received from the sale of your main home will be excluded from capital income tax if the following conditions are fulfilled: – You have owned the house or apartment for at least two years and, – The house or apartment has been used as either your or your family's main home for at least two consecutive years during your holding period before selling. Family members include the owner's spouse and children under 18. Deductions from capital income (form 50B).

▪ Expenses for management and safekeeping of securities – Only amounts in excess of the standard deduction 50 € will qualify. ▪ Voluntary pension insurance or long-term savings agreement payments. – Pension insurance premiums can be deducted if the insurance company operates in Finland or another EEA member state. ▪ Other expenses for production or maintaining capital income. – Expenses, other than interest expenses, resulting from loans you have taken in order to produce income from capital. ▪ Deductible interest. – Interest on dwelling loans (in which taxpayer or his family lives permanently) – Interest on first-time homebuyer loans – Interest on work related debt Indirect deduction / deficit in capital income

▪ The deductions concern each category of income separately. However, in some case losses of category capital income may be deducted indirectly from taxes payable on earned income. – Interest on dwelling loans (in which taxpayer or his family lives permanently), first-time homebuyer loans or work- related debt. ▪ The amount to be deducted is 30% (32%) of the paid interest (losses), limited to 1400 euro per taxpayer. ▪ In 2020 15 % of interests mentioned above are deductible – For example: ▪ 5000€ has been paid to the bank as home-loan interest ▪ Deductible portion is 15 per cent of 5000€ →750€ ▪ The for capital-income loss 225€ (30% of 750€) or 240€ (32% of 750€). ▪ The term "deficit in capital income" refers to a situation where the deductions from capital income (e.g., interest payments) are higher than the capital income itself or no capital income at all.

▪ The maximum amount is €1,400. However, families with children are entitled to higher tax credits: – One child raises the amount by €400 and two or more children raise it by €800 Tax credit for household expenses Tax credit for household expenses

▪ The tax credit for household expenses reduces the amount of tax you have to pay. You can claim the credit if you pay for work to be done in your home, such as cleaning, childcare, renovation, or computer installation. ▪ You can also claim the credit for work done at a holiday home that you own. ▪ The maximum credit for household expenses that you can claim is €2,250 per person. The credit threshold per person is €100. ▪ Credit is only granted for the part of the total expense that was paid for work. You can claim credit for 40% of the amount that you have paid a company for their work. . ▪ If you hired an employee, you can claim credit for 15% of the wages you paid them as well as the total amount of any employer’s contributions you have made. ▪ Each taxpayer (in the case of spouses) must claim for deduction separately, because the credit is granted individually. – Form 14A Tax credit for household costs, work performed by company, – Form 14B Tax credit for wages paid to a household employee additionally, – Form 14C if you paid household expenses to a foreign company. International and cross-border cases International and cross-border cases 1/3

▪ Report your earned income and taxes from foreign sources (form 16A), – Pensions – Wages and fees – Other earned income such as nonwage compensation for work, income, pay or fee received by an athlete or artist, scholarships, grants, royalties, and fees relating to Board membership etc. ▪ Report your capital income and taxes from foreign sources (form 16B) – Dividends – Rental income or losses from a rental operation – Capital gains, capital losses – Other capital income, such as interest income ▪ Convert any foreign-currency amounts into euros either at the 2020 average exchange rate of the European Central Bank or at the exchange rate actually used at payment. International and cross-border cases 2/3

▪ Foreign-sourced income may also be treated as taxable income in the country of source. ▪ If you were to pay tax on the same income both in Finland and in a foreign country, it would be . ▪ The Finnish Tax Administration eliminates any double taxation when assessing your taxes in Finland. – Finland should be considered as a country of your fiscal residence for the purpose of tax treaty. ▪ Double taxation can be eliminated by two methods: the credit method and the exemption method. – The credit method means that foreign-sourced income is taxed in Finland, but the tax paid abroad is deducted, i.e., credit is granted for it. – Some countries have made tax treaties with Finland in which it is agreed that income sourced in the other treaty country is not subject to Finnish tax. However, if you have such income, it will still have an effect of raising your taxes on your other incomes. Exemption method. International and cross-border cases 3/3

▪ Individual who are treated as Finnish residents have the obligation to file a Finnish tax return. ▪ International treaties between Finland and foreign states may prevent Finland’s taxation rights. – You can claim that for the purpose of the tax treaty Finland is not your country of fiscal residence. ▪ Attach certificate of fiscal residence, provided by Tax Administration of home country. ▪ In the case of some tax-treaty countries, a full exemption from Finnish income tax may be granted to teachers and researchers who arrive in Finland. – For specific instructions on on teachers and researchers, check the relevant treaty text and provisions. Claim for adjustment of income tax ▪ If you notice something that must be changed after your tax assessment has ended, you must file a claim for adjustment to the Tax Administration’s Adjustment Board. ▪ Claims for adjustment against income taxes can be made within 3 years from the beginning of the calendar year following the tax year. ▪ You must pay your taxes by their original due dates even if appeal is pending. – However, you may request the Tax Administration to prevent or postpone any recovery of tax by enforcement while your claim is being processed. Visit our website: Vero.fi / Tax.fi – Pre-completed tax return – Tax card

Call us: service numbers Tax service for individual taxpayers: – International tax matters (taxation of employees coming to work in Finland) 029 497 024 – Finnish tax matters (tax card and tax return, housing, property and appeals) 029 497 050 Thank you!

Please note that the contents of presentation is part of the Finnish Tax Administration’s general guidance services!