The rules on the taxation of international assignments are complex and often difficult to grasp, not only for the individual taxpayer but also for the authorities involved. This article draws attention to the problems affecting international assignments provides an overview of the basic rules under Finnish law as well as the most common provisions in double taxation agreements.

If a company assigns employees to work temporarily in Finland, the employment contract cannot remain unchanged. Finnish law sets a new framework with mandatory provisions that have to be taken into consideration. In addition, the particular situation of the expatriate will have an impact on the employment relationship.

Die Berufstätigkeit im Ausland hat neben vielen anderen Aspekten auch Auswirkungen auf einen späteren Rentenbezug. Vor Aufnahme einer Tätigkeit in Finnland sollte man sich daher zumindest mit den Grundzügen des Rentenrechts vertraut machen.