France student-pay exemption ends after 2026

France-resident students and interns who work in Finland lose a treaty-based pay exemption at the turn of the yearVero. Until 31 December 2026Vero wages of up to 510 euro a month are exemptVero regardless of how long the stay lastsVero, and the work does not have to relate to the studies. From 1 January 2027 there is no longer any special exemption for wages received by a student under the Finland–France treatyVero.

The France line combined two permissive features: no 183-day limit and no study linkVero. Most listed states exempt 510 euro a month only where the stay does not exceed 183 days — measured per calendar year for one group of states and per continuous stay for another — and several make exemption conditional on the Finnish work relating to studies in the home state. France required neither a 183-day limit nor a study linkVero. That advantage ends with the new Finland–France treaty, which entered into force on 28 August 2026Vero and applies from 1 January 2027Vero.

The treaty change does not remove the domestic source-tax mechanics for temporary stayersVero. A person staying in Finland temporarily remains subject to limited tax liabilityVero, with 35 percent withholding collected on wagesVero and a domestic source-tax deduction of 510 euro a month or 17 euro a day noted on the source-tax cardVero; the withholding is final and no Finnish return is needed where it appliesVero. What disappears for French students and interns is the additional treaty-based exemption noted on the tax or source-tax cardVero that kept the first 510 euro a month free even of that calculationVero. Workers bring their passport and student card or study certificate when seeking a tax card, and the Tax Administration determines any study-related relief from the certificate; the card is then given to the employer.

Treaty protection for other cross-border student income is unchanged: Finland generally does not tax study support, grants or EU pocket money received from the home state. Most treaties do not restrict taxation of wages paid by a Finnish employer at all; the student entries are exceptions, and the France exception is the one being withdrawnVero.

Finnish employers of France-resident students and interns update payroll for January 2027VeroVero: no treaty-based 510 euro exemption is markedVero, withholding is calculated under the ordinary limited-taxpayer rulesVero, and affected workers are told to seek a new card entry where neededVero.

Legal basis: Finland–France treaty applying from 1 January 2027; Tuloverolaki residence and source-tax rules and rajoitetusti verovelvollisen tulon verottamisesta annettu laki withholding and deduction rules as applied on the page.