Request for determining the permanent place of residence (1255e), instructions

If you live permanently abroad, you can import your foreign-registered vehicle to Finland and drive it here without paying car tax if the requirements for tax-exempt use are met.

In car taxation, the permanent place of residence refers to the place where a person lives and stays at least 185 days per calendar year. Permanent residency is assessed based on the individual’s personal, professional and other ties.

Upon request, the Tax Administration can issue a decision specifying the country that is considered a person’s permanent place of residence. The decision is valid for a maximum of one year at a time. The decision applies only in car taxation.

File in MyTax. MyTax opens on the Your tax types tab. Go to the Tax matters tab and then click the Activities relating to car tax link under Car tax. After that, select the link for Application for decision on place of residence.

If needed, you can use a paper form Application for determining an individual's permanent place of residence (1255e).

Read more about an individual’s permanent place of residence in car taxation.

Read more about tax-exempt vehicle use.

1 Applicant

Fill in your personal details. Also report your address and type of living arrangement in Finland and abroad. If your living arrangement is not included in the options given on the form, select Other and then specify. 

2 Family relations

Do you have a spouse?

Select Yes or No. Spouse here refers to a partner living in the same household, regardless of whether you are married or not.

Details on spouse

If you have a spouse, fill in their details here. Also enter your spouse’s address in Finland and abroad.

Details on underage children

If you have children, fill in their details here. Also enter the address of your underage children.

Duration and purpose of family members’ stay in Finland and abroad

Give an account of your family members’ stay in Finland and abroad. Report the duration and purpose of the stay.

3 Employment

Select one of the options given. 

Employer in Finland

Fill in your employer’s details. Also enter the duration of employment. If you have a fixed-term employment, enter the start and end date. If your employment is valid until further notice, enter the start date.

Employer in another country

If you have more than one employer, fill in the employer details here. Also enter the duration of employment. If you have a fixed-term employment, enter the start and end date. If your employment is valid until further notice, enter the start date.

Further details on working

You can also give an account of your employment in a separate attachment and add other documents, such as a certificate of employment issued by your employer.

4 Your own business activities

Report here if you have business activities in Finland or elsewhere. 

Business ID or other identifier

Enter the company’s Business ID or foreign TIN. Note that the identifier may be different in different countries.

Company name

Fill in the company’s name.

Your position in the company

Specify your role in the company.

Additional information on business activities

Report here your business activities.

5 Studies

Are you studying in Finland?

Select Yes or No

Are you studying abroad?

Select Yes or No

Additional information on studies

You can enter here information about your studies or right to study. You can also give an account of your studies in a separate attachment and add other documents, such as a certificate of attendance issued by your educational institution. 

6 Your stay in Finland and abroad

Number of days of stay in Finland within one year from the date of application

Give an estimate of how many days you will stay in Finland during the next one-year period. The one-year period starts from the day following the current day.

Number of days of stay abroad during the next year

Give an estimate of how many days you will stay abroad during the next one-year period. The one-year period starts from the day following the current day.

Number of days of stay in Finland in the current calendar year

Enter the number of days your have stayed in Finland in the current calendar year. Count the days from the beginning of the current calendar year until the current date.

Primary purpose of stay in Finland

Enter here the primary purpose of your stay in Finland.

Number of days of stay abroad in the current calendar year 

Enter the number of days your have stayed abroad in the current year. Count the days from the beginning of the current calendar year until the current date. For example, if you file the application on 6 April 2021, count the days you have stayed abroad between 1 January 2021 and 6 April 2021.

Primary purpose of stay abroad

Enter here the primary purpose of your stay abroad.

I have stayed in Finland previously

Report here if you have stayed in Finland previously. Also specify the years when you have stayed in Finland.

Reason for previous stay

Enter here the reason for your previous stay in Finland.

7 Other information relevant to determining the applicant’s permanent place of residence

Enter here additional information that may affect your permanent place of residence.