The Finnish Tax Administration Feb. 6 updated Guidance No. VH/6843/00.01.00/2022, on the taxation of cross-border pension income. Updates are made to material on the pension article of DTAs with Finland, additional employer-provided pension insurance, the EU, and voluntary pension insurance. Topics covered include: 1) an overview of Finland’s pension system; 2) pensions based on social legislation; 3) the taxation of pension income received from abroad by an individual living in Finland; and 4) the taxation of pension income received from Finland by a person living abroad. [Finland, Tax Administration, 02/06/23]
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