Finnish Tax Administration Updates Guidance on International Taxation for Individuals

The Finnish Tax Administration has published updated guidance (instructions) concerning international tax situations of natural persons, which includes the following:

Taxation of income earned abroad - issued 13 January 2025

This guidance concerns the income taxation of persons working outside Finland and the procedures applicable to employees working outside Finland and their employers. The guidance covers:

• Taxation on non-resident taxpayers' wage income;
• Taxation on resident taxpayers'…