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Being a tax resident of Finland

What does it mean to be a tax resident?

If you are unlimitedly liable to tax i.e. a tax resident you should pay Finnish tax on the income sourced in Finland and all other countries. 

The tax rate of your earned income will depend on the amount of income. 

International tax treaties can sometimes restrict the taxing rights of Finland.

Who is regarded as a tax resident?

If your permanent home is located in Finland, you will be regarded as a resident, i.e. unlimitedly liable to tax. 

In addition, if you have arrived from a foreign country to live in Finland for longer than six months you will be regarded as a resident during your stay in Finland.  Even though you may not stay in Finland continuously e.g. because you travel away from Finland from time to time, the six-month period will accumulate and not be broken. 

Finnish citizens who have moved to a foreign country will usually still be regarded as residents during the calendar year when the move took place and during three years after that. 

How to discontinue the tax residency

If you are a foreign citizen, you will no longer be regarded as a resident as soon as you have moved away from Finland. 

Finnish citizens who have moved to a foreign country will no longer be regarded as residents if three years have elapsed since the calendar year when the move took place.  In addition, their residency may cease if they have shown explicit evidence that they no longer have any close ties connecting them with Finland.  Such close ties are constituted by family still staying in Finland, the house or apartment still in the taxpayer's possession in Finland, and gainful employment or business that still continues to be undertaken in Finland, continuing coverage by the Finnish social security system etc. 

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