We have updated our statement on tax exemptions relating to work done in foreign countries during the Coronavirus pandemicNews, 3/24/2020
The Finnish Tax Administration issues an updated statement that outlines the impact of the coronavirus pandemic on the tax treatment of individual wage earners who work in a foreign country in situations where the wage earner spends more days in Finland than what was planned.
In general, no Finnish income tax is imposed on wages received for work done in a foreign country when the individual wage earner works there for six months (minimum), and does not stay in Finland for more than six days per each month of work (= the six-month rule).
Exemptions from tax even if the individual spends a longer time in Finland
According to our updated statement, the tax authorities can regard the pandemic as a force majeure that causes the six-month rule to accord an exemption from Finnish income tax to an individual taxpayer. The length of time when the force majeure is deemed to apply is the same length of time as when the warnings are in effect against travelling as determined by the Finnish Ministry for Foreign Affairs.
As the warnings are in effect, the above rule will cover all countries of the world.
This way, the wages received for work done in a foreign country can be exempt from Finnish tax even if the personal count of days is exceeded, if the other requirements of the six-month rule are fulfilled.