Note:
Foreigners residing in Finland for a maximum of six months must request a tax-at-source certificate (lähdeverokortti). The original tax card (not a copy) must be presented to the employer as soon as possible after accepting employment, so that tax can be withheld. The salary paid is subject to tax at source at the rate of 35%, unless that person is able to present a tax-at-source certificate with other instructions. Tax-at-source certificates are available from local tax offices. Persons with income subject to tax-at-source are not required to submit tax return forms to the Finnish tax authorities.