Vehicle use by students
If you live permanently abroad but are a full-time student in Finland, you can use a vehicle that is registered abroad exempt from tax for as long as your studies in Finland last. There are no limits on vehicle use for full-time students of a university or other educational institution.
When to submit a declaration of tax-exempt vehicle use
If you use a vehicle for more than 6 months during a period of 12 months, you must submit a declaration of tax-exempt vehicle use to the Tax Administration before the 6-month limit is reached.
The Tax Administration will confirm your declaration, but that does not mean that the Tax Administration has checked or confirmed that the requirements for tax-exempt use are met. Please remember to check beforehand whether or not you have the right to use the vehicle exempt from tax. If you do not, your use of the vehicle is subject to tax.
You will receive a letter in your MyTax mailbox as soon as your declaration has been confirmed. You can print out the letter in MyTax. You will also receive the letter by post to your home address, unless you have activated Suomi.fi messages and chosen not to receive paper mail.
- Always keep the confirmation letter in your vehicle and present it to the police or Customs if requested.
You can also submit the declaration by filing Form 1245e (Notification of the use of a vehicle in Finland by an importer permanent resident abroad, who is living in Finland solely for study at a university or college).
- After the Tax Administration has confirmed your declaration, it will be sent by post to the address you have given.
Give an account of your studies to the Tax Administration
You must give an account of your studies to the Tax Administration every academic year. The Tax Administration may also ask you to give an account of your studies at other times.
In addition, the Tax Administration may ask you to present a certificate of your studies or an additional account of your work.
If the requirements for tax-exempt use are not met
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. Read more about filing the car tax return.