Tax Map · 搬迁排名

Finland 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在芬兰的永久住所或主要居住地
• 在芬兰连续停留超过六个月（临时离境不计）
• 芬兰公民在三年规则期间与芬兰的实质性/重要联系（例如，有永久住所、在芬兰有家人、就业或经商、其他牢固的社会/经济联系）

芬兰没有黄金签证、游牧签证或被动收入签证，因此，自费的远程工作者或高净值人士通常需要一个具体的基础，例如就业、学习、家庭关系或已批准的自雇/创业途径，才能获得居留权。

• 对于离开芬兰的芬兰公民：在离境当年及之后的三个日历年内，仍被视为居民，除非他们能证明与芬兰没有实质性联系（三年规则）。

非公民通常在离境时停止居住，如果他们不再居住或停留超过六个月，但芬兰公民则有三年的推定居住期，并且必须证明实质性联系（住所、家庭、工作等）已终止才能提前解除。

“You are fully liable to pay tax in Finland as a resident taxpayer if either one of these 2 descriptions match your circumstances: You live in Finland. In other words, Finland is where you have your primary place to live – your permanent home. You do not have your permanent home in Finland but you stay here for more than 6 months consecutively. For tax purposes, your stay is seen as consecutive and ongoing even if you leave Finland from time to time. No importance is attached to the reason for your presence. If you are a citizen of a foreign country, you cease to be a resident in Finland as soon as you leave the country. ... Despite a move from Finland, Finnish nationals are considered resident in Finland for three full calendar years after they have left the country, unless they prove they have had no essential connections therewith in the fiscal year in question (the "three-year rule").” — Finnish Tax Administration (Vero)

估算 — 与链接来源核实。 参见方法论。