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Do you live in Finland and work in another Nordic country for a private employer ?

This applies to you who are resident in Finland and work for a private employer in another Nordic country. This information only applies to taxation of your income from this employment.

Read here if you have a public sector employer, you work as a seaman or airline personnel, you work on the Danish or Norwegian continental shelf, or you have income as an artist or sportsperson.

Your employer is from the country of work

You must pay tax on your salary in the country of work. There are certain exceptions; see below under "Special rules".

You do not pay taxes in Finland on the same income, if you have paid taxes in the country of work. The income taxed abroad may still affect to the taxation of income earned in Finland.

Your employer is from a country other than the country of work

You must pay tax on your salary in Finland of work when one of the following conditions is met:

If none of these conditions is met, your salary will only be liable to tax in Finland. There are certain exceptions; see below under "Special rules".

You do not pay taxes in Finland on the same income, if you have paid taxes in the country of work. The income taxed abroad may still affect to the taxation of income earned in Finland.

Special rules

Cross-border commuters

If you live in Finland in a municipality which has a border with Sweden or Norway, and work in a border municipality in Sweden or in Norway, you will be covered by the cross-border commuter rule.

The cross-border commuter rule means that you only have to pay tax on your salary in the country in which you are resident. It is a condition that you normally stay in your permanent home in Finland at least two days a week with one overnight stay.

Directors' fees

You must pay tax in Finland if you receive remuneration for board remuneration from a company in another Nordic country. The income is also taxed in the country in which the company is resident. This applies regardless of where the work is actually carried out.

If you have paid tax in both countries, Finland will credit the foreign tax, the maximum level of credit being the amount of Finnish tax calculated on the income concerned.

National Insurance scheme (social security) membership

There are special rules about where you are to be insured. For more information you should contact ETK in Finland (etk.fi) or the social security authority in the country where you are employed.

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