If you are a citizen of a foreign country or if you have no citizenship, the law prescribes that you will cease to be a Finnish tax resident immediately when you move away from Finland on a permanent basis. However, any short-term absences from Finland have no impact on your tax obligations.
When you move away from Finland permanently and, at the same time, cease working in Finland, verify the amount of taxes for the year of the relocation from the Tax Administration. Report your income during the year of the move with a tax return, and provide the new address and bank account in the foreign country for any tax refund.
If you still receive wages from Finland, check the income limit of your tax card or change the prepaid tax, if necessary
Other ways to order a revised tax card
Estimate your need for tax with a calculator (vero.fi/verolaskuri)
The Tax Administration may have given you a set of prepayment invoices for the tax year of relocation. Because you are moving away, you should file a request for cancellation of your prepayment obligation. Failing to take this step may result later in needless enforcement procedures to collect the unremitted prepayments.
Apply for a prepaid tax or an increase or decrease of the prepaid tax during the tax year, around the middle of November at the latest. An excessive prepaid tax cannot be decreased during the following year.
For a new prepaid tax or a change to the prepaid tax, you need an estimate of your income and deductions for the whole year. Report also income received in the early part of the year and how much tax has been withheld on it.
Report your income for the year of the relocation with a tax return
You will receive a pre-completed tax return in March-April. If there is nothing to add or correct, you do not have to return it. Always check all the details in your tax return.
Tax Return on the Web (tax.fi/taxreturn)
Go to online service
The e-Service has opened 8.3.2018 for the taxpayers whose personal deadline date for filing a tax return is 3.4.2018 (self-employed traders and self-employed professionals). For other taxpayers, the opening date is at the end of March.
Report the change of address and the new foreign bank account when you move away from Finland permanently and, at the same time, cease working in Finland
Report a permanent change of address to the Local Register Office within one week of the relocation. A notification of a permanent move submitted to the Local Register Office is also sufficient for the Tax Administration.