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Contractors need to know more about tax

Finland

The Finnish government has proposed amendments to contractor’s obligations and liability when work is contracted out. Taxand Finland provides an overview of the tax changes.

Contractors are under an obligation to obtain information relating to their subcontracted labour or temporary agency workers before concluding a contract. Under present law this includes an account of whether the contracting partner in the tax register. The government bill would extend the contractor’s obligation to obtaining information of the contracting partner’s tax debt and occupational health care. 

The government bill implies certain facilitations to the contractors’ information retrieval process. For example, contractors would be entitled to make use of the public tax debt register in retrieving the contracting partner’s tax debt information. 

Discover more: Amendments to contractors obligations and liabilities 


Your Taxand contact for further queries is:
Janne Juusela
T. +358 9 6153 3431
E. janne.juusela@borenius.com

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Taxand's Take

It remains uncertain as to when the proposed amendments will finally be approved by the parliament. However, companies covered by the Act should prepare for their revised obligations well in advance.

Taxand's Take Author

Janne Juusela
Finland

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