Working abroad as civil servant

• EU rightsCommon rights across EU countries
• Your rights in:
• Austriadeen
• Belgiumdeenfrnl
• Bulgariabgen
• Cypruselen
• Czech-republiccsen
• Denmarkdaen
• Estoniaenet
• Finlandenfisv
• Franceenfr
• Germanydeen
• Greeceelen
• Hungaryenhu
• Iceland
• Ireland
• Italyenit
• Latviaenlv
• Liechtenstein
• Lithuaniaenlt
• Luxembourgdeenfr
• Maltaenmt
• Netherlandsennl
• Norway
• Polandenpl
• Portugalenpt
• Romaniaenro
• Slovakiaensk
• Sloveniaensl
• Spainenes
• Swedenensv
• Switzerlanddeenfrit
• United Kingdom

Which income will be taxed in Finland?

• Live in Finland? (min. 6 months uninterrupted) You must pay tax on your worldwide income there.
  
  
• Lived in Finland less than 6 months? You are not considered tax resident and only pay tax on income earned in Finland.
  
  
• Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Finland after deduction of taxes and social security contributions?

Income tax calculator - Finland

Income tax rates for 2011 (declared in 2012 return)

(these rates include social security contributions)

In calculating your taxable income, take into account:

• tax allowances available if you are a Finnish resident
• possible deductions for certain types of expenditure

You must also pay:

Church tax: 1 — 2%

Municipal income tax: 15 — 20% (depending on the municipality authority).

When and how do you pay?

Your employer will deduct the tax and social security contributions due from your salary.

If you come under the tax proposal procedure, the authorities will send you a tax proposal that you have to check and make the necessary additions/corrections.

If you are liable for any tax in addition to what you have already paid under the withholding or advance payment systems, you must pay it in 2 instalments: at the end of the assessment year and the beginning of the following year.

How to appeal/complain

If you disagree with your tax assessment, you can complain to the local tax authorities. For details of exactly where and how, see your tax assessment letter.

If you are not satisfied with their decision, you can appeal - successively - to the following bodies:

• tax office's assessment adjudication board
• (within 5 years) the administrative court
• Supreme Administrative Court.

You can also get help and advice from the Central Union of Taxpayers (Veronmaksajien keskusliitto ry suomi).

Links

Finnish tax administration

Finnish tax system (brochure)