Finland: Taxation of Limited Tax Liability Income for Non-Resident Individuals
Released on 7 August 2026, this comprehensive guidance from the Finnish Tax Administration addresses the taxation of individuals who have limited tax liability (rajoitettu verovelvollisuus) in Finland. Under the Finnish Income Tax Act, non-resident individuals are taxed only on Finnish-source income, such as employment income for work performed in Finland, directors’ fees from Finnish companies,
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