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 Finland - Personal Services Income

Income that residents of Finland receive for performing personal services as independent contractors or self-employed individuals (independent personal services) in the United States is exempt from U.S. income tax if they do not have a fixed base regularly available to them in the United States for performing the services. If they have a fixed base available in the United States, they are taxed on the income attributable to the fixed base.

Income that residents of Finland receive for labor or personal services performed in the United States as employees (dependent personal services) is exempt from U.S. income tax if the residents meet three requirements.

- The resident is present in the United States for no more than 183 days in any 12-month period.
- Their income is paid by, or on behalf of, an employer who is not a resident of the United States.
- Their income is not borne by a permanent establishment,  fixed base, or trade or or business that the employer has in the United States.

The exemption does not apply to pay received by a resident of Finland who is an employee and member of the regular complement of a ship or peraircraft operated in international traffic by a resident of the United States.

These exemptions do not apply to income  residents of Finland receive as public entertainers or sportsmen if the gross income, including reimbursed expenses, is more than $20,000 for their personal activities in the United States during the calendar year.

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