Do you live in Finland and intend to work as a self-employed person in another Nordic country?

This applies to you who live in Finland and intend to work as a self-emplpyed person in another Nordic country. This information only concerns taxation of this type of income.

Finnish income tax

Report your full taxable result including income received from another Nordic country on your Finnish tax return. You can claim credit for foreign taxes on form 70 or via MyTax.

Will the country of work have the taxing right?

The Nordic country where your self-employed work activity is located may impose tax, if you have a permanent establishment in that country.  

You can find a definition of Permanent establishmen according to Nordic Tax Treaty from "General info/Permenent Establishment"

You may be liable to tax in another Nordic country even if you do not have a permanent establishment, if you stay in that country for longer than 183 days in the course of a 12-month period.

For more information on check the Nordic country in question. 

Social security coverage

There are special regulations according to which it will be decided where you should have the social security insurances. For more information you shall have to contact Finnish Centre for Pensions (FCP/ETK, etk.fi) in Finland or the social security authorities in the country where you work.

Value added tax

Pursuant to the general rule governing VAT, the country where goods are sold and services are rendered is the country where VAT is payable. Consequently, for goods sold in Finland, and services rendered in Finland, you should pay VAT in Finland.

Because sales are usually taxable in the country of consumption, the seller is always expected to contact the tax authorities of the country of consumption to find out the exact details of his VAT liability. To find more information concerning the other country, click the name of the Nordic country.

Select the other country here:   Denmark | Iceland | Norway | Sweden