Leaving Finland to move abroad
If you leave Finland to move to another country, your taxation will depend on several factors, including the duration of your stay and, in particular, whether your stay is temporary or permanent.
If you are a Finnish citizen and are staying in a foreign country temporarily or for a short period, your stay will not affect your Finnish taxation. If you move abroad permanently, you will be considered a Finnish tax resident during the year of your relocation and for the subsequent three years (this is known as the ‘three-year rule’). Tax will be payable in Finland on both your Finnish and foreign-sourced income. At the end of the three years you will usually become a Finnish tax nonresident, after which you will only pay tax in Finland on your Finnish-sourced income.
Citizenship and ties with Finland
Finnish tax nonresidency may already begin during the three-year period if you are able to demonstrate that you no longer have close ties with Finland. ‘Close ties’ may refer, for example, to your retaining living accommodation in Finland, or maintaining your right to Finnish social security.
If you are a foreign citizen and leave Finland to live abroad permanently, you will become a Finnish tax nonresident from the day of your move. If, on the other hand, your stay is only temporary, your taxation in Finland will remain unaffected.
Factors other than the duration of your stay may affect your taxation in Finland when you leave Finland.