An individual is liable for tax on his income as an employee and on income as a self-employed person.
Tax will be payable on income earned in Finland and overseas by an individual who meets the test of a "permanent resident" of Finland.
A Finnish resident who receives a salary overseas and lives overseas continuously for at least 6 months, is exempt from tax on certain conditions.
A foreign resident who is employed in Finland pays tax only on income earned in Finland.
To be considered a Finnish resident, the taxpayer must be able to show that his or her life is centered in Finland and / or that they have lived in Finland continuously for 6 months.
It is important to point that that in regard to taxable income from outside Finland, a "tax credit" is allowed for tax deducted outside Finland.