tax

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). According to section 11.1 of the act on income tax (Tuloverolaki (1992/1535)), “residents” means individuals who live in Finland and individuals who live in other countries, but are present in Finland for longer …

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The concept of the economic employer is coming to Finland – what is it all about?

In international personal taxation, the concept of the economic employer is being used in several European countries, such as Norway, Germany and Sweden, as well as Great Britain. The Finnish Government has formulated a proposal draft to the parliament, which deals with income tax law and certain other laws being changed for the implementation of …

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