Finnish citizens and the three-year rule


If you are a Finnish citizen and move abroad, you are generally taxable in Finland during the year of migration and the following three years (the so-called three-year rule).

During this time, the general tax liability can be changed to limited tax liability only if you claim this yourself and can prove that you do not have significant connections to Finland during the tax year.

If living abroad is temporary

If you intend to live abroad for a maximum of 2-3 years and then return to Finland, you are usually regarded as generally liable to tax in Finland during this time. Although your actual home and home will not remain in Finland, you have significant connections to Finland as you do not permanently reside in the other country.

If you move abroad permanently

If you announce that you are moving abroad permanently, the essential connections to Finland must be examined more closely. They are assessed on a case-by-case basis and the overall situation is crucial. However, you are usually considered to have significant connections during the first three years if one of the following criteria is met:

  • You leave a spouse or a home in Finland.
  • You leave a property other than a holiday home in Finland.
  • You will continue to be covered by Finnish social protection.
  • You conduct business in Finland.
  • You work in Finland.

However, a spouse is not considered to be a significant relationship if you have separated as a result of the end of the couple relationship. Only a holiday home is not considered to be a significant connection if you also only have pension income from Finland. The situation is different if you leave e.g. a rented share apartment in Finland.

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