Residency for tax purposes in Finland


An individual who has his main abode and home in Finland or who stays in Finland for a continuous period of more than six months is deemed to be a tax resident in Finland. The stay in Finland may be regarded as continuous in spite of a temporary absence from the country. An absence of more than two months from Finland normally cuts the continuous stay. Whether an absence is considered temporary, must, however, be assessed on a case-by-case basis.  

Foreigners normally cease to be tax residents in Finland as of the date they leave Finland. On the contrary, Finnish citizens are, according to the general rule, regarded as residents for the tax purposes during the calendar year they move away and the three following years. 

Corporate entities

A corporate entity, that has been incorporated or registered in accordance with the Finnish legislation, is always tax resident in Finland. In addition, a foreign corporate entity that has its place of effective management in Finland is regarded as a tax resident in Finland.