Taxation in Finland
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Taxation in Finland is mainly carried out through the Finnish Tax Administration, an agency of the Ministry of Finance. Finnish Customs and the Finnish Transport and Communications Agency Traficom, also collect taxes. Taxes collected are distributed to the Government, municipalities, church, and the Social Insurance Institution, Kela.[1]
Taxes on income[edit]
Income (tulo) is categorized in Finnish tax law as either earned income (ansiotulo) or capital income (pääomatulo), essentially by stating that earned income is "any income other than capital income".[2] In general, as a tax is any compulsory financial charge levied on a taxpayer by a governmental organisation,[3] all the payments listed here are taken into account as taxes. Some taxes are levied on income and some are levied on the assets of those who pay that income. Therefore, there are two viewpoints on what is the effective tax rate:
- One viewpoint where one takes into account only what is withheld from income – (employee's) pension insurance fees, unemployment insurance fees, health insurance daily allowance contributions, state income taxes, municipal taxes, church taxes, Yle taxes, and health insurance medical expenses contributions.
- One viewpoint where one takes into account both what is withheld from income (all those above-mentioned) and what is withheld from the one who pays that income – employer's pension and unemployment insurance fees, accident insurance fees etc.
Taxes on earned income[edit]
Income taxation takes place in a series of phases where the proportional taxes are deducted from the gross income before the net income subject to the state income tax is determined. An employee's gross earned income is subject to the three following, proportional social security contributions:
- pension insurance fee (työeläkevakuutusmaksu), paid to a pension insurance company[4]
- unemployment insurance fee (työttömyysvakuutusmaksu), paid to the state[5]
- health insurance daily allowance contribution (sairausvakuutuksen päivärahamaksu), paid to the state[6]
The net earned income (gross earned income minus deductions) is subject to:
- income tax (tulovero) which is divided into
- a tax, progressively paid to the state (state income tax)[7]
- a tax, proportionally paid to the municipality (municipal tax)[7]
- a church tax, proportionally paid to the parish (kirkollisvero) if the person is a member thereof[7]
- proportional health insurance medical expenses contribution (sairausvakuutuksen sairaanhoitomaksu), paid to the state[8]
- proportional Yle tax (yleisradiovero), paid to the state and collected to fund the public brodcasting company
There is an automatic earned income tax credit (työtulovähennys) for some taxes and fees, making them slightly progressive despite their fixed rate.
Pension insurance fee[edit]
Every person that is 17–68 years of age[9] and gets wages or salary as an employee[10] pays a certain amount of pension insurance fee on their gross income.[11] The exact percentage is set annually by a decree of the Ministry of Social Affairs and Health.[12] In 2024, the fee is 7,15%.[13]
The voluntary pension insurance fees or transfers to a personal pension account are credited in earned income taxation up to €5000 per year.[citation needed] In 2014, Finnwatch estimated that 60–70% (€37 billion) of Finnish pension funds were invested in tax havens.[14][relevant?] Political parties have different agendas in respect to tax havens.[15][relevant?]
Unemployment insurance fee[edit]
Every person 18–65 years of age working as an employee in Finland[16] is required to pay unemployment insurance fee on their gross work income. The employee's fee is levied on their gross work income. The employer's fee is proportionate to what they pay to all of their employees and it is not withheld from the employees' gross wages or salaries. The exact percentages of the fees are set by law to a level that secures the Unemployment Fund's (Työllisyysrahasto) ability to pay out unemployment benefits, and in 2024 the fees are as follows:
- The employee's fee is 0.79%.
- The employer's fee is 0.27% for wages and salaries up €2,337,000 and 1.09% above that.[17]
Health insurance daily allowance contribution[edit]
Every person who is 16–68 years of age[18] and works as an employee in Finland[19] is required to pay the health insurance daily allowance contribution on their gross earned income. The rate of the fee is annually set by a decree of the Government of Finland and by law, it is set to a level that secures funding for healthcare costs.[20] In 2024, the rate is 1.01% and it is levied on the entire gross earned income if equals to or exceeds €16,499.[21]
State income tax[edit]
The following contributions are deducted from the gross income before determining the net income subject to the state income tax:
- natural deductions:
- other deductions:
- pension insurance fee[25]
- unemployment insurance fee[25]
- health insurance daily allowance contribution
- automatic earned income deduction (ansiotulovähennys); maximum of €3,570 (decreases the more the gross income gets, down to €0)[26]
- automatic basic deduction (perusvähennys); maximum of €3,980 (decreases the more the gross income gets, down to €0)[27]
The following progressive rates are levied on the net income (rates for FY 2024):[28]
| Net Income Over | Tax Rate |
| €0 | 12.64% |
| €20,500 | 19% |
| €30,500 | 30.25% |
| €50,400 | 34% |
| €88,200 | 42% |
| €150,000 | 44% |
The gross state income tax is subject to following credits:
- several credits, e.g. household expenses credit (kotitalousvähennys); all costs above €100 (maximum €3,500) in 2024
- automatic earned income tax credit; maximum of €2,140 in 2024 (decreases the more the gross income gets, down to €0)
The other credits are first deducted from the gross tax before deducting the earned income tax credit. If there is any earned income tax credit left after deducting it from the gross state income tax, the remainder is deducted from gross municipal tax, gross health insurance medical expenses contribution and gross church tax, proportionally.
Municipal tax[edit]
The following contributions are deducted from the gross income before determining the net income subject to the municipal tax:
- natural deductions:
- other deductions:
- pension insurance fee[25]
- unemployment insurance fee[25]
- health insurance daily allowance contribution
- automatic earned income deduction; maximum of €3,570 (decreases the more the gross income gets, down to €0)[26]
- automatic basic deduction; maximum of €3,980 (decreases the more the gross income gets, down to €0)[27]
The municipal tax is levied on the net income. The rate is set by municipality and in 2024, it ranges from 4.4% (Kauniainen) to 19.7% (Kökar) and averages at 9.17%.[29] If there is any earned income tax credit left (after deducting it from the state income tax), the remainder is deducted from the gross municipal tax, proportionally to its share in the sum of the gross municipal tax, gross health insurance medical expenses contribution, and gross church tax.
Health insurance medical expenses contribution[edit]
The following contributions are deducted from the gross income before determining the net income subject to the health insurance medical expenses contribution:
- natural deductions:
- other deductions:
- pension insurance fee[25]
- unemployment insurance fee[25]
- health insurance daily allowance contribution
- automatic earned income deduction; maximum of €3,570 (decreases the more the gross income gets, down to €0)[26]
- automatic basic deduction; maximum of €3,980 (decreases the more the gross income gets, down to €0)[27]
The healtcare contribution fee (0.51% in 2024) is levied on the net income. If there is any earned income tax credit left (after deducting it from the state income tax), the remainder is deducted from the gross healtcare contribution fee, proportionally to its share in the sum of the gross municipal tax, gross health insurance medical expenses contribution, and gross church tax.
Church tax[edit]
If the individual is a member of the Evangelical Lutheran or the Orthodox Church, or any of the country-wide Lutheran parishes (the German parish in Finland and Olaus Petri parish for citizens of Sweden living in Finland), their net earned income is subject to the church tax (kirkollisvero). The following contributions are deducted from the gross income before determining the net income subject to the church tax:
- natural deductions:
- other deductions:
- pension insurance fee[25]
- unemployment insurance fee[25]
- health insurance daily allowance contribution
- automatic earned income deduction; maximum of €3,570 (decreases the more the gross income gets, down to €0)[26]
- automatic basic deduction; maximum of €3,980 (decreases the more the gross income gets, down to €0)[27]
The church tax is levied on the net income. If there are multiple parishes in one municipality, the rate is set equally for the entire municipality by the parish union (seurakuntayhtymä) that represents all of them, otherwise the rate is set by one individual parish in the municipality. In 2024, the rate in Evangelical Lutheran parishes ranges from 1.0% to 2.0%, averaging at 1.66%. In the same year, the rate in Orthodox parishes ranges from 1.75% to 2.25%, averaging at 1.96%.[29] If there is any earned income tax credit left (after deducting it from the state income tax), the remainder is deducted from the gross church tax, proportionally to its share in the sum of the gross municipal tax, gross health insurance medical expenses contribution, and gross church tax.
Yle tax[edit]
The following deductions are made on the gross income before determining the net income subject to the Yle tax:
- automatic income-production deduction; €750 in 2024[22][30]
- trade union membership fees[23][30]
- expenses for the production of income; all costs above the automatic income-production deduction[24][30]
The Yle tax (2.5%) is levied on the net income above €14,000.[30] However, the maximum tax is €163.[30]
Collection of taxes on earned income[edit]
The Tax Administration withholds a portion of each paycheck and the portions withheld add up to the total of liability that consists of all the above-mentioned taxes except the pension insurance fee and unemployment insurance fee. The portions withheld from earned income are determined by accuracy of 0.5 percentage points. After the fiscal year (calendar year) has ended, the administration pays the difference between tax liability and withheld taxes as a rebate or collects as tax arrears afterward. The decision is sent to the taxpayer between May and October the following year. Tax rebates, if any, are typically paid approximately two months following. The employer is responsible for choosing the pension insurance company; the employee has no say. The pensions of public sector employers are handled by the dedicated agency Keva.[31]
Total tax burden on labour[edit]
Taxes related to salary are paid both by the employee and the employer. The "gross salary" as reported to the employee conventionally does not include any of the taxes paid by the employer, which is a substantial portion of taxes. The employee personally pays municipal tax, state tax, and various minor taxes including contributions to mandatory insurance. The employer pays mandatory contributions to insurance and pension fees.[32][33] The Finnish system does not require the employee to personally pay pension fees, and does not provide for voluntary contributions or employer matching.
Considering the sum of all mandatory fees on the total employer's salary expense, the marginal tax rate, i.e. the percentage of each additional €100 withheld, increases rapidly from 25% to 48% at €13,000/y, from 48% to 55% at €29,000/y, reaches 67% at €83,000 /year and decreases slightly to 65% at €127,000/year (2018 data). This includes pension. Different sources include different fees: the official calculator on the Tax Administration website at vero.fi includes only the employer contributions to tax, while the Taxpayers Association of Finland includes both employer and employee contributions. These give significantly different results.[34][35]
Taxes on capital income[edit]
Dividends, rents, and other kinds of capital gains are considered capital income (pääomatulo). In 2024, the net capital income is taxed at a fixed rate of 30% for net income up to €30,000 and 34% for net income above that.[36] However, dividends from unlisted companies paid to a private person may be considered earned income subject to the progressive rate if certain conditions below are met. Only natural persons pay capital income tax on their dividends.
Dividends from listed companies[edit]
15% of dividends from listed (publicly traded) companies to a private person are tax-exempt[37] and the rest is subject to the capital income tax.[36] The effective tax rate is thus 25.5–28.9%.[citation needed]
Dividends from unlisted companies[edit]
If the dividend from an unlisted company paid to a natural person adds up to 8% or less of the mathematical value (net assets) of the company, 75% of the dividend is tax-exempt and the rest is subject to the capital income tax (30% or 34%), rendering effectively a 7.5% capital income tax rate at minimum.[38] If the dividend to that person adds up to more than 8% of the net assets of the company:
- 75% of the dividend up to the 8% threshold is tax-exempt and the rest of the dividend up to the threshold is subject to the capital income tax (30% or 34%); and
- 25% of the dividend above the 8% threshold is tax-exempt and the rest of the dividend above the threshold is considered earned income and therefore subject to the progressive state income tax rate[39]
If the person's all dividends from unlisted companies add up to more than €150,000, 85% the sum above the €150,000 is subject to the capital income tax and the rest is tax-exempt.[38]
Taxes on corporate income[edit]
The corporate income tax rate is 20.0%. The corporate tax was fully paid as dividend tax before 2004, but because of neutrality requirements of the EU, the tax credits allowed for dividends are now more complex. Corporate tax was lowered from 24.5% to 20.0% in January 2014.[40]
A small percentage, 2.55% as of 2011,[41] of corporate taxes is also distributed to parishes, regardless of the corporations' religious affiliations.
Other kinds of taxes[edit]
Property taxes[edit]
Municipal property taxes are low, since municipalities mostly meet their funding needs via direct income taxes and state subsidies. Tax rates are higher for leisure properties like summer cottages. Property taxes are levied annually on present market value. General rates are 0.60–1.35%, 0.32–0.75% on regular housing and 0.5–1% on leisure properties.
There is a 3% property transfer tax for property, and 1.5% for stock and housing cooperative shares. First-time home buyers were exempt from transfer tax until 31 December 2023, but no longer enjoy exemption. [42]
Consumption taxes[edit]
VAT is levied at a standard rate of 24% (January 2013), and two reduced rates of 14% on food, restaurant services, catering services and animal feed, and 10% on books, pharmaceutical products, services creating opportunities for physical exercise, passenger transportation and accommodation.[43]
Excise taxes are in place for alcohol, tobacco, sweets, lotteries, insurances, transport fuels and automobiles (2011). The motor vehicle tax is substantial. As a rule, permanent residents cannot drive foreign-registered cars in Finland. Persons with permanent residence outside Finland may drive foreign-registered car in Finland for six months, or up to 18 months if residence abroad is separately proven to Customs.[44] As an exception, European Civil Service employees working for the European Union are exempt from the car tax for their personal vehicle.
Pharmacies pay only the excise tax from their yearly income; no VAT is levied on medications. There is a tax credit for pharmacies that keep subsidiary pharmacies (sivuapteekki). The aim of this policy is to support keeping pharmacies in sparsely populated regions.[45]
Publicity of income taxes[edit]
Even when information of earnings and the taxation procedure of individual persons and companies are not public, the amount of taxes carried for each person and company is public information. Tax Administration authority is required to submit information for free if request is targeted. Larger records are submitted for journalistic purposes. Capital income and earned income are both public information, while taxation of dividends from unlisted limited company is not.
Taxation of non-residents[edit]
Anyone who has arrived in Finland and stayed longer than 6 months will become, from Tax Administrator's view, a resident. The residents' worldwide income is subject to Finnish tax, so that no distinction exists between the source country. Non-residents are subjected only to taxation of Finnish-sourced income.[46]
ID number and tax number[edit]
Persons working in Finland for a short period can get their Finnish personal ID at the tax office. The Finnish Tax Administration is entitled to enter information into the Population Register System and distribute identity codes jointly with Local Register Offices if the matter concerns foreigners who arrive for temporary periods, i.e. less than one year to work in Finland. ID requires following information entered to the system: Full name, Date of birth, Sex, Place of birth, Address, Citizenship, Native language and Occupation.[47]
In association of measures against grey economy in the construction industry, A new Act governing the mandatory Tax Numbers and the public Register of Tax Numbers was adopted in 2012. At the moment mandatory Tax Numbers are issued for construction-industry workers only. The Individual Tax Number does not reveal the individual's age, sex or date of birth. The number doesn't change when a worker moves on to work for another employer or to work at another construction site.[48]
Withholding tax for foreign wage earners with special expertise[edit]
Under the Act on Withholding Tax for Foreign Wage Earners (1551/1995), a withholding tax of 35% is levied instead of State income tax on earned income and municipal tax. The withholding tax is applied to foreign employees under the following conditions:
- the individual becomes resident in Finland at the beginning of the period of employment to which the Act applies
- the pecuniary salary for this employment is at least €5,800 a month during the total period of employment to which the Act applies
- their tasks require special expertise
- they are not a Finnish national and they have not been resident in Finland in the five years preceding the year in which this employment began.
A taxpayer is deemed to be a foreign expert for a maximum of 48 months from the beginning of the employment.[1]
Officials of the European Union[edit]
Salaries or grants paid by the European Union bodies, such as European Chemicals Agency in Helsinki, are tax-free in Finland and do not need to be reported to the Finnish Tax Administration or Finnish social security, regardless of residency. Employees of European Union bodies may bring a car to Finland without paying the Finnish car tax.
See also[edit]
References[edit]
- ^ a b "Archived copy". Archived from the original on 2014-06-06. Retrieved 2014-06-03.
{{cite web}}: CS1 maint: archived copy as title (link) - ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 61(1). Retrieved 26 May 2024.
- ^ Charles E. McLure Jr. "Taxation". Britannica. Retrieved 27 May 2024.
- ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 1(1) and 152(2). Retrieved 26 May 2024.
- ^ Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1). Retrieved 26 May 2024.
- ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 s 15. Retrieved 26 May 2024.
- ^ a b c Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 1(1). Retrieved 26 May 2024.
- ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 s 14. Retrieved 26 May 2024.
- ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). ss. 4(2)(1) and 4(2)(2). Retrieved 26 May 2024.
- ^ The Employees Pensions Act (first link) provides that the employee contributes to a pension fund by paying a part from their compensation for employment – i.d., from their wages or their salary. What constitutes employment is defined in the Employment Contracts Act (second link):
- Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 2(1)(2). Retrieved 26 May 2024.
- Ministry of Justice. Työsopimuslaki [Employment Contracts Act] (in Finnish). ch 1 ss. 1(1), 1(2) and 1(3). Retrieved 26 May 2024.
- ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 152(2). Retrieved 26 May 2024.
- ^ Ministry of Justice. Työntekijän eläkelaki [Employees Pensions Act] (in Finnish). s 153(2). Retrieved 26 May 2024.
- ^ Ministry of Justice. Sosiaali- ja terveysministeriön asetus työntekijän työeläkevakuutusmaksuprosenteista vuonna 2024 [Decree of the Ministry of Social Affairs and Health on an Employee's Pension Insurance Fee Percentages in 2024] (in Finnish). s 1. Retrieved 26 May 2024.
- ^ Kiviranta, Varpu (13 May 2014). "Finnwatch: Suomalaisten työeläkevaroja kymmeniä miljardeja euroja veroparatiiseissa". Yle. Retrieved 26 May 2024.
- ^ "Finnwatch: Puolueet puuttuisivat eri tavoilla veroparatiiseihin". Yle Uutiset. 5 May 2014. Retrieved 24 December 2017.
- ^ The Act on the Financing of Unemployment Benefits (555/1998) section 12 subsection 1 (first link) provides that everyone employed in Finland is required to pay unemployment insurance fee. The section 12a subsection 1 paragraphs 1–2 (second link) provide for the age limit:
- Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 12(1). Retrieved 26 May 2024.
- Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). ss. 12a(1)(1) and 12a(1)(2). Retrieved 26 May 2024.
- ^ The Act on the Financing of Unemployment Benefits (555/1998) section 2 subsection 1 (first link) provides that the percentage of the fee has to enable the Fund to pay out benefits. Section 18 subsection 1 (second link) provides for the 2024 percentages:
- Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 2(2). Retrieved 26 May 2024.
- Ministry of Justice. Laki työttömyysetuuksien rahoituksesta [Act on the Financing of Unemployment Benefits] (in Finnish). s 18(1). Retrieved 26 May 2024.
- ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 ss. 5(1) and 5(2). Retrieved 27 May 2024.
- ^ Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 1 s 2(1). Retrieved 27 May 2024.
- ^ The Health Insurance Act (1224/2004) chapter 18 section 24 subsection 1 provides that the fee should be adjusted annually to a level that secures national healthcare costs. Chapter 18 section 24 subsection 4 provides that the decree adjusting the fee is given by the Government:
- Ministry of Justice. Sairausvakuutuslaki [Health Insurance Act] (in Finnish). ch 18 ss. 24(1) and 24(4). Retrieved 27 May 2024.
- ^ Ministry of Justice. Valtioneuvoston asetus sairausvakuutusmaksujen maksuprosenteista vuonna 2024 [Health Insurance Act] (in Finnish). s 2(1). Retrieved 27 May 2024.
- ^ a b c d e Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 95(1). Retrieved 26 May 2024.
- ^ a b c d e Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 95(2). Retrieved 26 May 2024.
- ^ a b c d e Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 95(4). Retrieved 26 May 2024.
- ^ a b c d e f g h Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 93(1). Retrieved 26 May 2024.
- ^ a b c d Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 105a. Retrieved 26 May 2024.
- ^ a b c d Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 106. Retrieved 26 May 2024.
- ^ Ministry of Justice. Laki vuoden 2024 tuloveroasteikosta [Act on the 2024 Income Tax Scale] (in Finnish). Retrieved 26 May 2024.
- ^ a b "Kuntien ja seurakuntien tuloveroprosentit vuonna 2024" [2024 income tax percentages for municipalities and parishes] (in Finnish). Finnish Tax Administration. Retrieved 28 May 2024.
- ^ a b c d e Ministry of Justice. Laki yleisradioverosta [Act on the Public Broadcasting Company Tax] (in Finnish). s 2(1). Retrieved 26 May 2024.
- ^ "Julkisaloilla oma lakinsa". Työeläke.fi (in Finnish). Retrieved 2022-01-10.
- ^ {fi} https://www.aamulehti.fi/uutiset/nain-vahan-lisasatasesta-jaa-sinulle-kateen-laskelman-tulos-yllattaa-ja-hatkahdyttaa-myos-keskituloisia-200785052
- ^ {fi} https://www.vero.fi/syventavat-vero-ohjeet/ohje-hakusivu/48846/valtion-tuloveroasteikko-2018/
- ^ {fi} https://www.veronmaksajat.fi/luvut/Laskelmat/Palkansaajan-veroprosentit/
- ^ {fi} https://www.veronmaksajat.fi/luvut/Laskelmat/palkkakuitti/
- ^ a b Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 124(2). Retrieved 26 May 2024.
- ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33a(1). Retrieved 26 May 2024.
- ^ a b Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33b(1). Retrieved 26 May 2024.
- ^ Ministry of Justice. Tuloverolaki [Income Tax Act] (in Finnish). s 33b(2). Retrieved 26 May 2024.
- ^ "Finland to lower corporate tax rate by 4.5pc". Independent.ie. 22 March 2013. Retrieved 24 December 2017.
- ^ "Vm.fi". Vm.fi. Archived from the original on 19 June 2013. Retrieved 24 December 2017.
- ^ "Transfer tax". www.vero.fi. Tax Administration. Retrieved 26 April 2024.
- ^ "Finnish Tax Administration > Changes in VAT on 1 January 2013". 6 June 2014. Archived from the original on 6 June 2014. Retrieved 24 December 2017.
- ^ "Tulli - Tulli valvoo tarkoin ulkomaille rekisteröityjen ajoneuvojen käyttöä". Archived from the original on 2016-11-29. Retrieved 2016-11-28.
- ^ "Apteekkimaksu - Fimea". Fimea.fi. Retrieved 24 December 2017.
- ^ "Arriving in Finland". Vero.fi. Retrieved 24 December 2017.
- ^ "Finnish Tax Administration > Finnish personal identity codes for short-term use". 6 June 2014. Archived from the original on 6 June 2014. Retrieved 24 December 2017.
- ^ "Individual Tax Numbers — instructions for use". Vero.fi. Retrieved 24 December 2017.
Further reading[edit]
Colliander, Anders (April 2009). Taxation in Finland 2009 (PDF). Ministry of Finance publications. Vol. 7/2009. Ministry of Finance. ISBN 978-951-804-932-9.