If your place of permanent residence is in Finland and you study abroad
If your place of permanent residence is Finland but you leave Finland for at least 185 days per calendar year due to your studies at a university or other educational institute in a foreign country, you have the right to drive a foreign-registered motor vehicle temporarily when visiting Finland for a reason to be considered as compelling under the prevailing circumstances, or for an ordinary holiday trip, or for a similar short stay.
For purposes of this rule, a short stay in Finland and temporary use of a vehicle mean that you are present in Finland for fewer than 72 days per year.
Read more about how the permanent residence is determined for car tax purposes.
There is no need for you to inform the Tax Administration that you are driving the vehicle in Finland if you meet the above requirements for tax exemption.
If the requirements for tax-exempt use are not met, the vehicle is considered to have been taken into taxable use. The person who started using the vehicle must submit a declaration of use and file a car tax return.