|
Пользователь
Сообщений: 1,117
Проживание:
Регистрация: 17-10-2015
Status: Offline
Репутация: 0
|
Цитата:
|
Сообщение от ulitk
Вряд ли будет " будет бо-бо-бо.".
Автор не так давно тут живёт и вопрос о налоговом резиденстве неопределён.
Важно самому заявиться в налоговую и спросить совета.
|
Я почти уверен что так как он живёт здесь с женой ему впаяют налоговое резиденство Финляндии.
Цитата:
2 Tax residency and nonresidency
2.1 General liability to tax i.e. residency Under § 9, Income Tax Act (1535/1992, TVL), individuals who live in Finland are Finnish tax residents. Separate provisions of Income Tax Act define 'living in Finland'. If an individual has his or her permanent home in Finland, they are treated as Finnish tax residents under § 11, Income Tax Act. Similarly, people who stay in Finland for more than six months are treated as Finnish tax residents. For more information on the concept of residency, see the official guidance 'General and limited liability to tax' / Yleinen ja rajoitettu verovelvollisuus. That guidance also describes the treatment of a number of special groups (individuals who are employed by a Finnish diplomatic mission abroad, Finpro employees, others in the service of the State of Finland, employees of international organizations, the European Union; and seafarers and crew on board Finnish aircraft or vessels).
Residents are under the obligation to pay Finnish tax on income sourced in Finland and other countries (§ 9.1.1, Income Tax Act). This means that in principle, all employment income from foreign sources is subject to Finnish tax regardless of whether it is subject to tax in the country of work, or subject to tax in a third country. The income may be exempted from Finnish taxes if the six-month rule is applicable (for more information, see section 4 below). The nature of the income may be, as provided in § 76, Income Tax Act, an exempted compensation, an exempted wage or fee (for more information, see section 6 below). In addition, the tax treaty between the country of work and Finland may restrict Finland's taxing rights on foreign income.
|
https://www.vero.fi/en/detailed-gui...earned-abroad2/ |
