Arriving in Finland from overseas
If you relocate to Finland, there are several factors affecting your tax treatment. The most important single factor is the duration of your stay in Finland — if your stay is temporary, or if you have moved into Finland to live in this country for a longer time.
Finnish income tax rules differentiate between two categories of taxpayers: tax residents who are fully liable to pay tax; and tax nonresidents — whose liability to pay tax is limited. Individuals living in Finland permanently are residents. Individuals living in other countries are nonresidents. Furthermore, anyone who has arrived in Finland and stayed longer than 6 months will become a resident. The residents' worldwide income is subject to Finnish tax, so that no distinction exists between the source country Finland or any other source country (worldwide liability to tax). In contrast with this, only the Finnish-sourced income is subject to Finnish tax for nonresidents.
Please note that not only the duration of your stay but many other factors also have an impact on the tax treatment of an individual who has newly arrived in Finland.