Income taxation of wages of leased employees in Finland
There are two categories of tax liability in income taxation: unlimited and limited liability to tax in Finland (= residency and non-residency)....
In addition to the construction industry, the tax number is now mandatory in the shipbuilding industry as well. Workers and independent operators at shipyards must have a registered tax number as of 1 July 2022. Workers must also wear a photo ID that displays their tax number if working at a shipyard. In order to get a tax number, the worker must have a Finnish personal ID.
If a worker already has a Finnish personal ID and a tax number
If a worker already has a Finnish personal ID and a tax number, they do not need to visit a tax office. Workers or their employers can request entry into the shipbuilding industry’s tax number register in MyTax or by calling a Tax Office service number at 029 497 050. If a person has already been entered into the tax number register as a construction industry worker, they or their employer must separately request entry into the register as a worker in the shipbuilding industry.
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Taxation of an employee coming to Finland from abroad
4.1.2023
The Tax Administration has published an update to the instructions regarding the taxation of employees coming to Finland from abroad. ...
Tax-exempt allowances for business travel in special sectors
29.11.2023
Allowances for business travel paid by an employer to an employee for a temporary business trip are not taxable income for the employee...