Marriage – Divorce
Being married or single has relatively little importance as regards Finnish taxation because married couples are not taxed jointly.
However, family relations do have an effect on some tax deductions and on the taxpayer-specific completion date of tax assessment. In turn, the end date of tax assessment has an effect on the dates when you can receive tax refunds, and on the due dates for back taxes.
Taxes are assessed in Finland for every taxpayer individually: only the taxpayer’s own wages from employment, other earned income and any capital income are included in the assessment. However, some tax deductions are different when you have a spouse.
Definition of 'spouse' for tax purposes
Married couples and partners of a registered partner relationship are considered spouses for tax purposes, effective from the start of the tax year when they either enter in marriage or have their partnership registered.
In addition, co-habitant partners, meaning individuals who live together, are considered spouses for tax purposes if they have a child together (or have had a child in the past) or if they have been married to one another previously.
If one or both spouses are non-residents of Finland, they are not considered spouses for tax purposes.
In general, you do not need to inform the Tax Administration of changes in family relations
The Finnish Digital and Population Data Services Agency (DVV) transmits updated information on taxpayers' marital status to the Tax Administration, as well as information on the birth of their children and on a divorce. When co-habitant partners have a child together, they are entered into the Tax Administration’s database as spouses.
However, no information is transmitted from the DVV if co-habitant partners are separated. For this reason, it is necessary to inform the Tax Administration of it. To inform the Tax Administration of the separation, enter the changes under Taxpayer details in MyTax or complete Form 50A on paper. You will receive a pre-completed tax return next spring. Check all the entries, and if anything is missing, complete the form as appropriate.