Documents

Tax number must be available for when picking up the access permit card. Employees will not gain entry to the site without a Finnish tax number. Obtaining a tax number requires a personal visit to a Finnish tax office. The requirement is based on the Act on tax number and tax number register (473/2021).

Procedure for obtaining a Finnish tax number

• If your company does not have a Finnish business ID yet, register your company or apply for a tax-at-source card

  • Company registration before starting business activities. A foreign corporate entity that is not registered in Finland must submit a start-up notification to the Finnish Tax Administration before commencing any business activities in the country. You can find the appropriate forms and instructions here: YTJ - Start-up notifications on paper: forms and Instructions.

  • Tax-at-source card for a single assignment. If the company has only a single, short-term assignment in Finland that does not create a permanent establishment or registration obligation, it may apply for a tax-at-source card instead of registering. More information about the tax-at-source card, application forms, and instructions is available here: Tax-at-source on trade income - vero.fi.

For any questions regarding the above, please contact the Tax Administration’s customer service for foreign companies at +358 29 497 092, they will be able to help and advise what is the best option for your company.

• Fill in the web form Personal identity code and tax number for a foreign worker in Finland, fillable Webform for each employee coming to Finland.

• Fill in all the personal information as it is written in the person’s official travel document.

• In the Tax number section, please tick the box for I am applying for a tax number and select Yes for the question: Is your work in Finland construction or installation work?

• Attach all the following documents to the web form:

  • Travel documents - Copy of passport. For EU, Iceland, Norway, Liechtenstein and Switzerland citizens also the official national ID card is accepted.

  • Right to Reside and Work - Copy of a document proving person’s right of residence and right to work. Required for citizens of a country other than EU member states, Iceland, Norway, Liechtenstein or Switzerland.

  • Employment contract (attach two documents!)

    • Copy of employment contract in English, Finnish or Swedish. Alternatively, a written statement from the employer confirming the employment relationship is acceptable.

    • Description of work in Finland. The employer must provide a separate description, please fill out the form Employer's report on work done in Finland that can be found in the Sedatus system under Document templates-section from the left side menu bar.

  • A copy of an A1 certificate - If available

  • Method of delivery for the documents - Letter of authorization. To allow the tax authority to deliver documents containing personal data such as IDs and tax numbers directly to the employer, please have each employee fill out the Tax Administration’s form Letter of authorisation for tax representation (3818e) and attach it before submitting the application.

Procedure for visiting the Tax office

Please make sure employees visit the tax office at the booked time and bring all the following documents with:

• Form 6150 fully filled in. This form must be signed in person at the Tax Office in the presence of a tax officer.

• A valid passport from which the person can easily be identified. For EU, Iceland, Norway, Liechtenstein and Switzerland citizens also the official national ID card is accepted. The original document must be presented to the tax officer during the visit.

• Residence permit / visa / work permit or a written explanation of right to work in Finland without a permit. Required for citizens of a country other than EU member states, Iceland, Norway, Liechtenstein or Switzerland.

• Copy of the employment contract. A printed copy of the same document you attached to the web form application.

• Description of your work in Finland. A printed copy of the same document you attached to the web form application.

• Optional: Claim for progressive taxation of earned income form 6148. When working in Finland and the payer is Finnish or the foreign employer company has a permanent establishment in Finland, tax must be paid on earned income to Finland. If this applies to you, with form 6148 progressive taxation can be requested instead of paying the general rate of 35%. Leased employees must pay taxes in Finland even if the payer is not Finnish!

The Finnish tax number must also be registered in the public tax number register. Entry into the register does not happen automatically, so please ask for the registration into the construction industry register while you are at the tax office getting your tax number.

If you have worked in Finland before you most likely already have a Finnish tax number! You can check this by calling the Tax Administration service number +358 29 497 070. While on the phone, also check whether the tax number is still listed in the public tax number register and if not, ask for it to be added!

There will be a Tax Administration pop-up service point at the TA Permit office, where tax numbers and tax cards can be issued to foreign employees. The opening hours of the service point will be announced in the spring of 2026.