Скованные одной цепью

Sep 01, 2015 12:36

Дабы не забыть

https://www.vero.fi/en-US/Individuals/Moving_away_from_Finland/Finnish_citizens_and_the_3year_rule%2817511%29

If you are a citizen of Finland and you leave Finland to live in a foreign country, you will normally continue as a Finnish tax resident during the tax year of your relocation, and for the three following tax years (this rule is known as the three-year rule).

During this period, your tax residency cannot normally be changed to Finnish tax non-residency unless you make a specific request and can demonstrate that during the relevant tax year you no longer have any economic and social ties that connect you with Finland.

https://www.vero.fi/en-US/Individuals/Moving_away_from_Finland/Elimination_of_double_taxation__receipts%2817503%29

If you live in Finland your payment of tax in Finland also covers any foreign-sourced income that you may have. But you may also have to pay tax to the country of source. Double taxation is nevertheless eliminated either by giving you credit for foreign-paid taxes, or by exemption from Finnish taxation.

If you were to pay taxes on the same income in both Finland and the country of source, your taxes would be double. Two alternative methods exist for preventing this: (1) the taxes paid in the other country can be credited, or (2) the income concerned can be exempted . The credit method is the most common, the exemption method only applying if a bilateral tax treaty between Finland and the country of source includes clauses to that effect.

officials, finland, mem

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