Foreign social-media income moves to Tulonhankkimistoiminta

Income from social-media activity received in money or as a benefit in kind is taxable, and foreign-site income received by a person living in Finland is taxed in Finland. A person living in Finland who uploads pictures and videos from home to a foreign social-media site for monthly fees, one-off payments and tips is taxed on those amounts as ansiotulo. There are no special tax rules for sometulot; income is taxed and deductions are made under the general rules. Records of income received and related expenses are kept for the return.

The filing location for this income has movedVero. Income from a foreign site, with related deductions, is now reported in OmaVero at Muut tulot under Tulonhankkimistoiminta, with the required detailsVero. On paper the income and deductions go on lomake 11 TulonhankkimistoimintaVero. The previous instruction routed the same income through Ulkomaantulot, answering Kyllä to Ulkomailta saadut tulot and opening the earned-income breakdownVero, with paper filing on lomake 16A Selvitys ulkomaantuloista, ansiotulotVero.

A second reporting step now applies when tax has also been paid abroadVero. Where the filer has paid tax on the income abroad and the other state has taxing rights to the income, the details are additionally reported at Muut tulot under Ulkomailta saadut ansiotulot via the Avaa erittely buttonVero. In the breakdown Lisää uusi ansiotulo is selected, and under Tulon määrä the filer reports the foreign-received income portion on which tax was paid abroad, together with the foreign tax paid. On the basis of that information double taxation can be eliminated in Finnish taxationVero. On paper, elimination of double taxation is claimed on lomake 16A Selvitys ulkomaantuloista, ansiotulotVero. The lomake 16A route is the general channel for reporting foreign earned income for Finnish tax purposes and for claiming relief where the other state may tax under the treaty.

The esitäytetty veroilmoitus must still be checkedVero. Income from a foreign site is supplemented on the pre-completed return where the payer has not reported it to Verohallinto, and related expenses are reported as wellVero. The Tulonhankkimistoiminta location is the route the updated foreign-site section gives for this incomeVero.

Legal basis: Verohallinto guidance Tulot somekanavista – henkilöasiakkaat; lomake 11 Tulonhankkimistoiminta (3014); lomake 16A Selvitys ulkomaantuloista, ansiotulot, täyttöohje.