When a foreign employee leaves Finland
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 when you leave with a tax return, and provide the new address and bank account in the foreign country for any refunds.
If you still receive wages from Finland
If you still receive wages or other employment income from Finland, you may have to check the income ceiling on your tax card or change your prepayments. Request a new tax card or ask for a revised prepayment calculation in MyTax
Other services for changing tax cards or prepayments:
- call the service number +358 29 497 024
- complete and print a paper application form and send it to the Tax Administration by post
- visit the tax office.
Start the Tax percentage calculator to estimate your need for increased withholding.
The Tax Administration may have given you a set of prepayment invoices for the tax year of relocation. Because you are leaving Finland, you should file a specific request for cancellation of your prepayment obligation. Failing to take this step may result in needless enforcement procedures to collect the overdue prepayments from you later.
Request a calculation of prepayments or for an increase or decrease of the amount you must pay during the tax year. You can do this up to the date when the tax-assessment process is finished. The Tax Administration’s process of assessment ends on various dates from July and October, the year after the tax year. You can see your personal end date of assessment on your tax decision. For a new prepayment calculation or for a change to it, you need an estimate of your income and deductions for the entire year. You also need to state how much income you have received this year since January and how much tax has been withheld on it.
Report your income for the year when you leave on a tax return
You will receive a pre-completed tax return in March or April. If there is nothing to add or correct, you do not have to do anything. Nevertheless, you should always check all the information printed on your tax return. Any errors and omissions can be put right in MyTax, or by making corrections on paper forms.
Instructions for tax returns on paper
Report the change of address and bank account
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 Finnish Digital Agency within one week. A notification of a permanent move submitted to the Finnish Digital Agency is also sufficient for the Tax Administration.
- File a notification of move (posti.fi/muuttoilmoitus)
- Report the new foreign bank account in MyTax to the Tax Administration for the payment of any tax refunds. If you submit the information on paper, make sure you use the correct form:
Is MyTax available online for those who live outside Finland?
If you have a Finnish personal identity code, e-bank security codes or a mobile certificate, you can access MyTax from anywhere. People who are nonresidents (with limited tax liability) who fulfil the above requirements can log in to MyTax as well.
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