Page 54 - DIPLOMATIC PRIVILEGES AND IMMUNITIES IN FINLAND

3 TAXATION 3.1 General
It should also be noted that reciprocity may be taken into account when exemptions from taxes and duties are granted subject to the provisions of the Finnish tax legislation.
3.2 Business Identity Code
The Missions may need a Business Identity Code (Y-tunnus in Finnish) for the customs clearance of the diplomatic mail and for other tax purposes in Finland. The Tax Administration or the Finnish Patent and Registration Office issue the Code upon application.
3.3 Income Tax
State income tax is levied on earned income according to a progressive tax scale and on investment income at a flat rate. In addition, communal tax is levied on earned income according to a flat rate set annually in advance for the next year by each municipality.
Members of missions, their family members and private servants, who are not Finnish nationals, are mainly exempt from state and municipal income tax. However, they are liable to pay income tax with regard to the following income:
Information about the Finnish tax system is available on the web site of the Finnish Tax Administration at www.vero.fi where visitors can also find the addresses of regional tax offices.
More information on the Business Identity Code is available on the web site of the Finnish Patent and Registration Office at https://www.prh.fi/en/index.html
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