Finland Tax Administration Updates Guidance on Trade Income Paid to Non-Resident Companies

The Finnish Tax Administration has published updated guidance on Paying non-wage compensation to a non-resident foreign company, which provides detailed instructions for withholding tax at source when paying non-wage compensation for work (trade income) to a non-resident foreign company. The guide covers:

• General information on the taxation of a non-resident company;
• The obligation to withhold tax at source;
• Reporting to the Incomes Register;
• Withholding the tax at source upon payment, and …