Сообщение от Винни

The foreign expert tax regime provides a flat tax rate of 32% on Finnish-source salary income for those foreign employees whose work requires special knowledge and who would be otherwise taxed at the normal progressive tax rates applicable to resident individuals. Other conditions are that the cash salary is at least EUR 5,800 in each month during the validity period of the regime. The regime cannot be applied if the person has been resident in Finland within the last five calendar years preceding the commencement of working in Finland or is a Finnish national.

The foreign expert tax regime is applicable for a maximum of 48 months from the commencement of working in Finland; after that period, the salary is taxed according to the normal rules. The application for the regime must be filed within 90 days from starting to work in Finland.