Gracious

Если "особому" иностранцу положили оклад выше 5800е, то он вправе платить 35% плоского налога в течение 24 мес... Интересно - кто они такие, эти "особые", т.е. под кого заточен закон?


Temporary Act on taxation of foreign key employees resident in Finland

A foreigner working in Finland may qualify for a special income tax at the flat rate of 35 percent during a 24-month period if he receives any Finnish-source income for duties requiring special expertise. The key employee must earn a regular cash salary of at least €5,800 per month. According to the temporary Act, it is further required that the key employee has not been a resident in Finland at any time during the five years preceding the year when he accepts employment in Finland.

Finnish Tax Administration 28.12.2010
http://www.vero.fi/artikkeli/1279