PWC Uutishuone
PWC Uutishuone

New guidance on remote workers in Finland – impact on foreign corporations’ taxation

Finnish Tax Administration (FTA) has updated the guidance on income taxation of non-resident foreign corporate entities in Finland. The update on January 27, 2023, concerns foreign corporations’ employees who work remotely from home in Finland and respectively the creation of permanent establishment (PE) in Finland. This can change a corporation’s liability to pay income taxes and file a tax return in Finland. The FTA guidance was updated to correspond with respective OECD guidance.

Thoughtful woman talking on mobile phone, reading documents.