Application for tax card, tax prepayment or tax number – Current or former foreign residents (Form 5042) – Instructions

Introduction

Current or former residents of a foreign country, arriving in Finland to stay for more than six months, can log in to MyTax or use this form to apply for a tax card or for tax prepayments. 

If you work in the construction or shipbuilding industry, you can either log in to MyTax or use this form to ask for your individual tax number’s inclusion in the tax number register.

The application form and further information are available on Forms. The address where you should send your completed application form is on the first page. 

If you receive income in Finland in addition to wages, such as trade income (or non-wage compensation for work), or if you are claiming deductions, you must fill in Form 5010 Application for tax card and/or tax prepayment as well.

People who arrive in Finland to stay longer than 6 months become taxpayers with general tax liability, i.e. residents. They must pay taxes in Finland both for income earned in Finland, and income received from sources in other countries (i.e. Finnish taxes on their worldwide income). However, the treatment of individuals who arrive in Finland not only depends on how long they stay in Finland; another important factor are the tax treaties between countries because they may restrict Finland's rights to impose taxes.

This form can also be used to submit a claim for adjustment to the Assessment Adjustment Board, if you have received a decision on tax prepayment which is eligible for appeal. Fill in a claim for adjustment (Form 5002) and enclose this form to it.

If you are making corrections to previously provided information or you are claiming an adjustment, re-submit all the details you filed before. It is not enough to only fix an incorrect detail or to add a new one.

Instructions for filling in the form

Table of contents

1 Application and the tax year
2 Personal details
3 Details of stay in Finland
4 Employment details
5 Working in Finland as a teacher, professor or researcher
6 Information on studies
7 Income earned abroad after moving to Finland
8 Additional information provided by

 1 Application and the tax year

Check the box as appropriate: whether you are applying for a tax-at-source card, for prepayments of taxes, or for having your individual tax number entered in the tax number register. If your application is for having the tax number entered in the register, also check the other box to indicate whether you work in construction or in shipbuilding.

In addition, fill in “Tax year”, for which you are applying for the card or prepayments.

If the application concerns a card for someone who is treated as a "key employee", enclose a photocopy of the employment contract that indicates the amount of wages to be paid and contains information on the specific requirements of the job.

 2 Personal details

Fill in your personal data. The lines must be filled in with care.

• Enter your last name and first name or names. Do not add a title or your marital status. Enter your Finnish personal identity code if you have one. The format for date of birth is day-month-year (ddmmyyyy).
• Enter your country of residence and citizenship - the full name of your country of residence rather than using a country code.
• Enter the Tax Identification Number (TIN) issued by your country of residence; contact the tax authorities of your country of residence for more detailed information about TIN as necessary.
• Address in country of residence: Enter your address in your country of residence. Fill in the street address, postal code, city/town and country in the marked boxes.
• Address in Finland: Enter your postal address, house number, entrance and flat number, or the number of a post office box. Also fill in the postal code and city/town.
• If you have a spouse or a child/children, fill in their names and dates of birth. Give the date of birth in the form day-month-year (ddmmyyyy). Also specify the type of child custody. This information will be taken into account when assessing the child increase to the maximum amount of credit for work income. If you have more than two children, report their details in a free-form attachment.

 3 Details of stay in Finland

Fill in your date of arrival in Finland. Also fill in your estimated date of departure from Finland. The date format is day-month-year (ddmmyyyy).

Fill in your earlier periods of stay in Finland. Enter the start date and end date in their own boxes separated by a dash (ddmmyyyy–ddmmyyyy).

Check the box for 'Yes' if you know you will be staying in Finland on a permanent basis.

 4 Employment details

In addition to information about your work, give details on your income from non-work-related sources as well.

• Check the box for 'Yes' if you have an A1/E101 certificate on social insurance issued to you by your country of residence. Fill in the certificate's period of validity (ddmmyyyy–ddmmyyyy). Fill in your period of employment in Finland (ddmmyyyy–ddmmyyyy), and enter the type of employment, assignment, commission, etc.. The options are:
  • You are a leased employee: Check this box if you work as a leased employee for a foreign employer. Read more about Leased employees from other countries.
  • You work for your employer under an employment contract: Check this box if you work for a Finnish or foreign employer and not as a leased employee.
  • A self-employed person: Check this box if you are self-employed in Finland.
• Estimated amount of income earned in Finland
• Type of income: Indicate whether the type of income you earn is wage income (pay) or non-wage compensation for work (trade income). If the answer is neither, check the box for 'Other; please specify' and fill in the type of income you earn. If necessary, contact the party that pays you to check what the type of income is. Check the box according to whether the income should be categorized as seafarer's income or athlete's or performing artist's income.

Income for the tax year: Estimate how much income you will earn during the tax year. Give the amount in euros.

• Employer's or compensation payor's name: Enter the name of your employer or other payor.
• District of work: Report all the cities/municipalities where you work or will work during your stay in Finland.
• Name of Finnish provider of work: If you work as a leased employee, fill in the name of the customer company or person for whom you are working. Give their Business ID or personal identity code in the next box on the same line. The format for the Business ID is xxxxxxx-x. The Business ID of the customer company can be checked online at ytj.fi.
• Employer's Finnish Business ID: If you are not a leased employee and you are on the payroll of a Finnish employer and have an employment contract with that employer, fill in your employer's Business ID. The format is xxxxxxx-x. The Business ID of any enterprise can be checked online at ytj.fi.
• Employer's foreign TIN or Business ID: If you work for a foreign employer, report the employer's TIN (Tax Identification Number) or Business ID. Indicate the employer's home country as well. 
• Employer's representative in Finland: Your foreign employer may have designated a representative in Finland, so fill in their name and personal identity code or Business ID. Business IDs can be checked online at ytj.fi.

 5 Working in Finland as a teacher, professor or researcher

Check the first box if you work in Finland as a teacher for a period of max. 2 years.

Check the second box if you receive income for scientific research work.

 6 Information on studies

If you are in Finland to complete a training period that is included in your studies in your country of residence, give the name of your education institution and field of study on this line. 'Field of study' refers to the subject you are studying.

 7 Income earned abroad after moving to Finland

Enter the type of any income you have received from sources outside of Finland after your arrival. The options include wages, pay, social benefits or a pension. Enter the amount of your income in euros.

 8 Additional information provided by

Give the name and telephone number of someone who can be contacted for further information about your completed application. If that person is yourself, you can leave the line empty.

Date and sign the application, and include your daytime telephone number.