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Individuals’ permanent residence for purposes of car tax

If you spend time in 2 or more countries on an alternating and regular basis, the concept of “place of permanent residence” is utilised in Finnish car taxation in order to determine whether your driving a motor vehicle is subject to car tax or exempt from it.

Your permanent residency is evaluated by looking into significant personal, professional and other ties. The country where you regularly return to, because of the above ties, i.e. reasons, is the place of permanent residence.

From the perspective of car taxes, the permanent residence is where you live or are present, for at least 185 days, during the calendar year. Nevertheless, if you live in a foreign country your permanent residence will remain in that country if you have come to Finland for a temporary assignment or job, and if you have not submitted an application to the Tax Administration for changing your permanent residence for car-tax purposes.

Sometimes an individual’s country of permanent residence may be unclear because of various issues open to interpretation, especially when he or she has a temporary job and accommodation. In case of difficulty, you can submit an application for a decision of the Tax Administration to determine your place of residence. Decisions are issued free of charge.

How to submit an application for a decision on permanent residence 

You can apply for the decision on your permanent residence either in MyTax or on paper. The decision is issued free of charge and is valid for one year.

Submit an application for the decision in MyTax

MyTax opens on the Your tax types tab. First select the All tax types tab, then Activities relating to car tax. After that, select the link for Application for decision on place of residence.

When we have processed your application, you will receive the decision in MyTax or by post. It is also sent to you by post. Only the tax assessment relating to Finnish car taxes is affected by the decision on your residency, and the decision only concerns the kind of vehicle operation that you have described in the submitted application. In addition, it is required that your true circumstances are as you have described them.

Keep a copy of the decision letter with you in the vehicle, either as a paper print-out or available on the display of a mobile device. This way, you can present it to the police or Customs if necessary.

If you cannot submit the application in MyTax, complete and send Form 1255 on paper.