Request for progressive taxation of earned income (Form 6148) – Instructions

General

Progressive taxation of earned income may be requested by permanent residents of foreign countries and individuals who are staying six months or less in Finland. Use this form to request the taxation of your earned income (excluding dividends) according to the progressive scale rather than withholding a 35% tax at source.

Your earned income (excluding dividends) can be taxed according to the progressive scale if you are resident in a country within the European Economic Area (EEA), or in a country with which Finland has signed a tax treaty.

Finland will only tax you on your income earned in Finland; however, the taxable income you have earned in your country of residence may raise the tax rate applied to your earned income in Finland. If you are a resident of an EEA country earning at least 75% of your income in Finland, you can use this form to request that your other income earned outside Finland be disregarded in the Finnish tax assessment. To do this, include a certificate issued by the tax authorities of your country of residence (page 2 of the form) with this form. Approval of your request is conditional on providing this certificate.

The form is available on the 'Forms' page. The return address is marked on the first page of the form.

Deductions on income earned in Finland

If you are claiming deductions in the Finnish tax assessment, for example for travel expenses on commuting to and from work, expenses incurred in acquiring or maintaining income or interest on a home loan, or if pension and unemployment insurance contributions have been withheld on your earned income in Finland, attach an account of these in your own words.

If you do not claim deductions until after the tax year has ended, report the deductions on Form 50A 'Earned income and deductions' .

This form can also be used to submit a claim for adjustment after the tax assessment has finished. To do this, fill in a 'Claim for adjustment of income tax' (Form 3308 ) and attach this form to the claim. Also report any deductions as an attachment to the claim for adjustment form.

If you are making corrections to previously provided information or 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 Taxpayer identification and the tax year
2 Earned income and taxes paid
3 Applicant's signature

1 Taxpayer identification and the tax year

Finnish personal identity code, Date of birth, Tax year

Enter your Finnish personal identity code, if you have one. If you do not have a Finnish personal identity code, enter your date of birth in the form day-month-year (ddmmyyyy).
Enter the tax year for which you are requesting the progressive taxation of earned income.

Also enter all of your other personal details. Fill in your country of residence and citizenship in the marked fields. Write the full name of your country of residence rather than using a country code.

Tax Identification Number (TIN) in country of residence

Enter the TIN issued in your country of residence. For more detailed information on the TIN, contact the tax authorities of your country of residence.

Address in country of residence

Give your complete address in the country of residence. Enter the street address, postal code, city/town and state in the marked fields.

Address in Finland

Give your complete address in Finland. Fill in your postal address, house number, entrance and flat number, or your P.O. Box number. Also fill in the postal code and city/town.

Name and date of birth of spouse or child/children

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 (ddmmyyy). If you have more than two children, report their details in a free-form attachment.

Staying in Finland during

Estimate the duration of your stay in Finland. Enter the period of stay in the format ddmmyyyy–ddmmyyyy. You can use this form to apply for the progressive taxation of your earned income if you stay six months or less in Finland.

Working in Finland during

Enter your estimated period of employment in Finland in the format ddmmyyyy–ddmmyyyy. The period of employment may be different to your period of stay in Finland.

Employer's or payer's name

In this field, provide information on your employer or other payer. The payer may be a pension provider or insurance company, for example. Enter the employer's or payer's name and Business ID.

Business ID

The Business ID must be entered in the form xxxxxxx-x. The employer's or payer's Business ID can be found on the payment slip you received, or can be checked online at ytj.fi.

2 Earned income and taxes paid

Earned income in Finland during tax year

Enter the amount of earned income you have received in Finland during the tax year, i.e. pay, seafarer's income, benefit or pension, in the respective fields.

If the income you have received is not any of the above types of income, report it in the field 'Other earned income; please specify.' Also specify the type of income.

Report your earned income in euros and cents.

• Pay: Enter the amount of pay you have received in Finland.
• Seafarer's income: Enter the amount of seafarer's income you have earned in Finland.
• Benefit: Enter the total amount of benefits you have received in Finland. Types of benefit include earnings-related unemployment benefit or parental allowance, for example. .
• Pension: Enter the amount of pension income earned in Finland.
• Other earned income, please specify: In this field, enter the amount of earned income in Finland, if it is not any of the above types of income. Also specify the type of income.

Tax paid in Finland

Report the taxes you have paid in Finland during the tax year in the marked fields and boxes. Enter the amounts of taxes paid in euros and cents.

You must pay taxes on earned income in Finland if you work in Finland and the payer is Finnish. As a leased employee, you must pay taxes in Finland even if the payer is not Finnish.

For information on the amount of taxes paid see, for example, the payment slip you have received from your employer or other payer.

• Pay: Report how much tax you have paid on your wage income in Finland.
• Seafarer's income: Report how much tax you have paid on your seafarer's income in Finland.
• Benefit: Report how much tax you have paid on your benefits in Finland.
• Pension: Report how much tax you have paid on your pension income in Finland.
• Other earned income, please specify. Report the amount of tax you have paid on other earned income in Finland. Also specify the type of income.

Earned income in country of residence, tax year

Enter the amount of earned income you received from sources outside of Finland during the tax year, i.e. pay, seafarer's income, benefit or pension, in the respective fields. Report the income in euros and cents.

• Pay: Enter the total amount of wage income received from sources outside Finland.
• Seafarer's income: Enter the total amount of seafarer's income you have earned from sources outside Finland.
• Benefit: Enter the total of social benefits you have received from sources outside Finland.
• Pension: Enter the total of pension income received from sources outside Finland.

Expenses for production of income, country of residence

For each income type, in the correct field in the column report your expenses for the production of earned income in your country of residence. Enter the amounts of expenses in euros and cents.

Expenses for production of income refer to expenses incurred in acquiring or maintaining earned income. According to Finnish legislation, these types of expenses include items such as the cost of professional literature, the home office deduction and expenses for use of one's own work equipment. If necessary, you can request further information from the tax authorities of your country of residence.

• Pay: Report expenses for production of income allocated to the wage income you have earned in your country of residence.
• Seafarer's income: Report expenses for production of income allocated to the seafarer's income you have earned in your country of residence.
• Benefit: Report expenses for production of income allocated to the benefits paid to you in your country of residence.
• Pension: Report the amount of expenses for production of income allocated to pension income.

3 Applicant's signature

Date and sign the form. Also give your daytime telephone number.

Asuinvaltion veroviranomaisen todistus/Certificate by the Tax Authorities in Home Country

Ask the tax authorities in your country of residence to fill in the certificate on earned income for which you have paid taxes and the deductions made in your country of residence (see the second page of this form). With the certificate, the tax authorities will certify that you are liable to pay taxes in your country of residence.

If your taxable earned income and the related deductions are not yet known by the tax authorities in your country of residence, please enclose e.g. your payslip, a certificate of earnings-related unemployment benefit, your pension decision, or some other reliable account of the income you have accrued.