Getting your tax ID in Finland

In Finland, the number that works as your tax ID is the personal identity code, henkilötunnus. It is not only for taxes. You use it with authorities, banks and employers, and without it simple tasks like getting a tax card stall. For Americans, the good news is that you can often get the code early in the process, sometimes before you even arrive. Here is how it works.

What the personal identity code is

InfoFinland, the information service of Finnish public authorities, describes the personal identity code as an 11-character sequence formed from your date of birth and gender. No one else can have the same code. You receive one when you are registered in the Finnish Population Information System.

Why it matters:

• Taxes. The Finnish Tax Administration, Vero, states that if you come to work in Finland you need a tax card, and to apply for the card you need a Finnish personal identity code.
• Banks. InfoFinland lists banks among the places where you need the code.
• Employers. Payroll runs on it.
• Housing. InfoFinland notes that some landlords may require a Finnish personal identity code.

Who can get one

You can receive a personal identity code if you reside legally in Finland. Legal residence can be based on a residence permit, EU free movement, a visa or a visa exemption. In addition, one of these conditions must be met:

1. You need the code for working or studying in Finland or similar reasons.
2. A family member already has a registered address in Finland.
3. The Finnish Immigration Service has granted you a residence permit or residence card, or registered your EU right of residence.

For most Americans, the residence permit route is the one that applies.

Who issues it

InfoFinland and Vero describe three issuers:

| Issuer | When | |---|---| | Finnish Immigration Service | Usually when deciding on your residence permit | | Digital and Population Data Services Agency (DVV) | When you register in person | | Tax office | When you need the code for tax purposes, such as a tax card; not all tax offices issue codes |

The most common path for an American with a work-based permit is that the Finnish Immigration Service issues the code with the permit decision. If that did not happen, go to DVV or a tax office that issues codes. Vero's website lists which tax offices can provide a personal identity code.

The code is not the same as registration

A frequent surprise: getting a code does not automatically register you as a resident of a municipality. InfoFinland explains that if your code came from the Finnish Immigration Service or the Tax Administration, you usually still need to register a temporary or permanent address with DVV. A permanent address gives you a municipality of residence, which you need for health and social services, schools, early childhood education, employment and integration services, and for a Finnish identity card and driving licence.

### Address types

• Temporary address: registered for a set period, usually valid for one year at a time.
• Permanent address: valid until you notify a move; it stores your municipality of residence.
• Postal address: for mail only, for example if you live in a hotel. It does not register you as a resident.

How to register in person

If you do not have a personal identity code, you must visit DVV in person. Before going:

1. Book an appointment on DVV's website. 2. Fill in the Registration Information of a Foreigner form in advance, or at the service location. 3. Bring the documents that fit your situation: - a valid passport; - your residence permit card or other proof of legal residence; - proof of work or study in Finland, such as an employment contract or certificate of studies; - if needed, original, legalised and translated certificates of family relations.

If you already have a code, you can register a temporary address by submitting a notification of move at a post office or online. To have your municipality of residence recorded, you usually need to visit DVV in person, though DVV's site explains when that is not required.

Documents from the US

If you want DVV to record your marital status and family relationships, such as a marriage or your children, you must submit official certificates. InfoFinland's rules:

• Provide the original document or a reliably certified copy.
• The document must be legalised. If your country has joined the Hague Convention, you need an apostille. The United States is a party to the convention, so US certificates need an apostille.
• Documents must be in Finnish, Swedish or English. US documents in English do not need translation.

Order apostilled birth and marriage certificates before you leave the US. Getting them from abroad takes longer.

What DVV records about you

DVV enters your basic data into the Population Information System: your name, date of birth, gender, citizenship, place of birth, native language and address. Marital status, spouse, children and parents can be added if you submit the relevant documents. Check your details after registration, because other authorities rely on them. A misspelled name or a missing child causes problems later with Kela, schools and tax.

Common mistakes

• Assuming the code means you are registered in a municipality.
• Arriving at DVV without proof of work or study.
• Bringing US certificates without an apostille.
• Using a postal address when you need a municipality of residence for services.
• Waiting for the code before applying for the tax card, when the permit decision may already include it.

Tax implications of your stay

Vero explains that if you stay in Finland over six months, you are taxable in Finland on income from Finland and abroad. If you live abroad, you are taxable in Finland only on Finnish income. That is why the code and tax card come early: your employer withholds tax from the first paycheck.

Construction and shipyard workers

Vero notes one special case: if you come to work on a construction site or at a shipyard, you must register at a tax office and get a tax number. Without it you cannot work on the site. This tax number is separate from the personal identity code.

Order of operations

1. Apply for your residence permit; the code may come with the decision.
2. Book a DVV appointment if you need a code or a municipality of residence.
3. Apply for your tax card with the code.
4. Open a bank account and give the code to your employer.
5. Register with Kela and other services.

Common questions

What is the Finnish personal identity code? An 11-character code formed from your date of birth and gender, used with authorities, banks and employers.

Can I get a personal identity code before moving to Finland? The Finnish Immigration Service usually issues one when it decides on your residence permit, so many Americans have it on arrival.

Does a personal identity code register me in a municipality? No. You usually also need to register a temporary or permanent address with the Digital and Population Data Services Agency.

Do US documents need an apostille in Finland? Yes, to record family data. Documents must be legalised, and for Hague Convention countries that means an apostille.