Non-resident’s pensions and payments
This section contains your pension income from Finnish sources. The section concerns nonresident individual taxpayers. Person with limited tax liability, a nonresident, is someone who does not live in Finland. The pension and other receipts of payments include:
- earnings-related pensions and pensions for the self-employed
- pension in accordance with the National Pensions Act
- guarantee pension
- pension based on insurance and taxed as earned income
In general, the Tax Administration receives reports on paid-out pensions directly from pension providers, covering both the amounts paid and the taxes withheld. Accordingly, the pre-completed tax return often contains full details on the pensions. Check the pre-completed details and make corrections if needed.
Spreading the amount of retroactive pension over more than one years
If you have been paid a lump sum of statutory pension retroactively, you can claim periodisation of the pension income, i.e. that the income be allocated as earned income for a previous year. You can make the claim if you have been paid retroactive pension for a previous year and relating to at least 3 months, and the amount exceeds €500.
Pension income and crediting of tax paid abroad (reverse credit)
According to certain tax treaties, double taxation is eliminated exceptionally in the country from which the income is received. Tax paid on Finnish pension to a foreign country of residence can be credited if
- you live in Spain and receive pension from Finland
- you live in Switzerland, Thailand or Italy and have received a pension from Finland based on Finnish social security legislation.
Read more: Finnish pension income received in Spain
Using MyTax to make corrections or to add information
The Pre-completed income and deductions section contains the information that has been available to the Tax Administration on your receipts of pensions. If additions and corrections are necessary, and if you need to add a new pension from a payor that has already paid you pensions, go to Pensions and select that payor's name.
If you need to add a new pension from a new payor, move on to Other income. Select Yes for Non-resident’s pensions and payments in 2020 and then Add new income.
To make a request for periodisation of the pension income that was paid to you retroactively, follow the instructions below:
- Select Yes for Do you request periodisation of pension income?
- Enter the period for which the pension was paid. You can use the calendar to select the dates.
- Indicate the amount of the pension.
If you have paid tax on your Finnish pension income to your foreign country of residence and request crediting of the tax, enter the amount of tax under Taxes paid abroad.
- Read more about taxes on pension income (detailed guidance) (in Finnish and Swedish, link to Finnish)
- Read more about the status of a nonresident individual
Submitting corrections and additions on a paper form
If you provide information on pension received as a nonresident individual taxpayer on paper, use Form 50A – Earned income and deductions.