Transfer restriction period of a vehicle brought to Finland as removal goods

The transfer restriction period means that during that period you cannot sell, rent or give the vehicle to be used by any other person without paying the car tax. The person, who moved to Finland and brought the vehicle along with them as removal goods, or the married spouse of that person, must continue to be its owner and user for at least three years. At least one of those three years must be spent in Finland.

During the transfer restriction period, as your vehicle was taxed as an exemptible vehicle brought to Finland as removal goods, you cannot sell it, offer it for rent, or transfer it otherwise to anyone without paying Finnish car tax on it. However, family members who live in your household have the right to drive the vehicle.

After moving to Finland, the following events will interrupt the transfer restriction period:

  • the person, who moved to Finland and brought the vehicle as removal goods, stays in a foreign country, or
  • the motor vehicle is temporarily decommissioned. However, the transfer restriction period is not interrupted during the ordinary winter decommissioning (1 November - 30 April), if you had a valid Finnish vehicle registration before the decommissioning.

The tax reductions for motor vehicles imported to Finland as removal goods were abolished starting January the 1st, 2015. If you import a motor vehicle from outside the EU, do not forget to submit a customs declaration upon arrival. Check also the instructions of the Finnish Transport and Communications Agency.

 

Examples:

  1. You moved to Finland 1st of January 2018 or later. You are not eligible for a relief from Finnish car tax.
  2. You moved to Finland on 31st of December 2017 with a car as removal goods. During the years 2016 and 2017, you drove the car in a foreign country, and in 2018, you drove it in Finland. The transfer restriction period only goes on when the car and the person who brought the car are at the same time in Finland. Starting 1 January 2019, you can sell the car without having to pay tax on it.
  3. Your car has been in your ownership and use for 3 years in a foreign country; the Finnish restriction to sell it will be in force for 1 year.
  4. Your car has been in your ownership and use for 6 months in a foreign country; the Finnish restriction to sell it will be in force for 2 years and 6 months.