01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your Finnish departure.
Finnish departure, without the full-service bill
Save €1,000s
in professional fees.
Get clarity for €447.
Stop paying accountants and lawyers premium hourly rates to organise paperwork you can prepare efficiently. ExitFinland walks you through the facts Verohallinto actually looks at, organises your evidence of broken ties, compiles a residency position file, and puts it in front of an experienced reviewer before you claim non-resident status on your tax return.
Guided preparation / Residency file compiled / Human legal review
Your next chapter, organisedExample
🇫🇮 Finland🇦🇪 Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
🏠
New-country leaseA home for your next chapter
✓🪪
Residence documentYour status abroad
✓🏦
Bank statementYour everyday financial ties
✓🚗
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
🇦🇪 Dubai (UAE)🇲🇹 Malta🇨🇾 Cyprus🇬🇧 UK (non-dom / FIG)🇵🇦 Panama🇵🇾 Paraguay
Need a new residence too?
Leaving Finland is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Dubai, Malta, Cyprus and UK and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site — click through.
🇦🇪
Dubai (UAE)
Explore residency pathways ↗
🇲🇹
Malta
Explore residency pathways ↗
🇨🇾
Cyprus
Explore residency pathways ↗
🇬🇧
UK (non-dom / FIG)
Explore residency pathways
🇵🇦
Panama
Explore residency pathways ↗
🇵🇾
Paraguay
Explore residency pathways ↗
Immigration eligibility, processing times and government requirements vary by route and applicant.
The €447 guided departure package
Do the simple work once.
Pay experts for judgment — not administration.
Traditional full-service departure engagements get expensive when accountants, lawyers and valuers each bill hourly for gathering the same facts. Software handles the organisation and drafting; experts handle the parts that require judgment.
€447Prepared residency file + written review
Start the process →02
Upload your documents
Add evidence of your new life abroad and the Finnish ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering your home, spouse and family, real property, Kela coverage, work, business interests and time in Finland — the substantial ties Verohallinto lists.
04
We compile your residency file
The software organises your answers and evidence into a structured departure file: your position under section 11 of the Income Tax Act, each of the six listed substantial ties, and the Finnish-source income that stays taxable after you leave.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residency position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to claim non-residency on that basis, apply for an advance ruling, or obtain specialist advice first.
No open-ended hourly meter.
The core guided preparation and review is €447. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
There is no departure form in Finland.
There is a three-year rule instead.
Finland has no exit tax and no departure clearance. But a Finnish citizen who moves abroad is presumed to stay tax-resident for the year of the move and the three following years — unless they can show they no longer have substantial ties with Finland. The evidence you assemble now is what turns that presumption around.
The residency test
Main abode and home, or more than six months.
Under section 11 of the Income Tax Act you are a resident taxpayer if you have your main abode and home in Finland, or if you stay in Finland continuously for more than six months (temporary absences do not break the count). Residents are taxed on worldwide income; non-residents only on income from Finland.
For a foreign citizen, Verohallinto says residency usually ends without delay on moving away, as long as the home in Finland is genuinely given up. For a Finnish citizen the rule below applies on top.
Verohallinto: tax residency and nonresidency — natural persons ↗The three-year rule
Finnish citizens stay resident for three more years — unless they prove otherwise.
A citizen of Finland who moves abroad is normally regarded as a resident taxpayer for the year of the move and the three following years. You can be treated as non-resident earlier only if you demonstrate that you have no substantial ties with Finland. Verohallinto's list of ties: a residence in Finland (even one that is rented out), a spouse in Finland, real property other than a summer cottage, coverage by Finnish residence-based social security, a business practised in Finland, and employment in Finland. One is generally enough to keep you resident.
Owning listed shares and fund units alone is not a substantial tie, and neither is spending holidays in Finland or keeping a holiday home. If your ties were broken on the day you left, non-residency can start from the moving day rather than the year end.
Verohallinto: Finnish citizens and the 3-year rule ↗If you want certainty
Claim it on your return — or ask for an advance ruling.
There is no residency-opinion request. You present the claim for non-residency in writing on your tax return for the year it should begin (in MyTax or on paper Form 50A), and Verohallinto decides it in your tax assessment. If you receive Finnish-source income during the year, you can already apply for a non-resident's tax-at-source card. For a binding answer in advance, Verohallinto issues fee-based advance rulings — the ruling is only as good as the facts you put in the application.
Verohallinto: how to present the claim for nonresidency ↗Separate from your notifications
Your departure-year return still has to be right.
In the spring after your move Verohallinto sends a pre-completed tax return, in March, with a due date in April (for tax year 2025 the dates were 1, 14, 21 or 28 April 2026). While you are still a resident — which for a citizen usually means the departure year — you report worldwide income, including foreign wages even where the six-month rule exempts them. Check the return, add your non-residency claim and evidence, correct anything missing by the due date, and keep a foreign bank account and address on file so refunds and letters reach you.
Verohallinto: are you moving away from Finland? ↗Why this matters
A flight changes
your location.
The facts tell the rest.
Finnish tax obligations depend on residency. Residents report worldwide income; non-residents report only income from Finland, mostly through flat tax at source. Verohallinto decides which you are by looking at your ties — home, spouse, property, social security, business and work — not at your departure date alone.
Read Verohallinto's residency guidance ↗Where is your home?
A residence in Finland is a substantial tie even if you rent it out. Selling or giving it away so it is no longer available to you is the fact that carries the most weight.
Where is your spouse?
A spouse or family remaining in Finland is on Verohallinto's list of ties and supports the presumption that your move is temporary. It needs an explanation, not silence.
What does daily life look like?
Kela coverage, employment, a business role, property that needs managing and the days you spend in Finland tell the story the three-year rule is asking about.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and Finnish ties.
02
Build your document file
Keep new-country evidence and changes to Finnish ties in separate, labelled sections.
03
Get reviewed before you file
Our team reviews your residency file and evidence, provides an advisory opinion and recommends revisions before you claim non-residency or apply for an advance ruling.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed residency file
Our team reviews your position against each listed tie, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have an osakeyhtiö, a board seat, a rental flat, a summer cottage or a Finnish pension starting soon? We can connect you with Finnish tax advisers and auditors for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Because Finland has no exit tax, a straightforward departure should not cost a fortune. Fees climb into the thousands of euros when an adviser is asked to argue the three-year rule from scratch, unwind a company role or handle a treaty position for a pension or a rental flat.
This refers to broader, multi-specialist engagements, not residency preparation alone. Actual fees and savings vary.
Beyond the residency question
No exit tax.
A three-year tail instead.
Finland does not tax unrealised gains when you leave: capital gains are taxed only when a transfer of ownership actually takes place. A draft arvonnousuvero published in August 2022 — assets of at least €500,000 with unrealised gains of at least €100,000, for people resident four of the last ten years — was removed from the government's legislative plan on 17 November 2022 and never brought to Parliament; as at September 2026 no bill has been introduced. The tail is the three-year rule: while you remain resident, Finland can still tax gains on your listed shares and other worldwide income. Once you are non-resident, gains on Finnish real estate and housing-company shares stay taxable at 30% or 34%, dividends carry 30% tax at source (often reduced by treaty), wages 35%, and a Finnish pension is taxed progressively unless a treaty gives the right to your new country.
Verohallinto: capital gains in cross-border situations ↗VEROASIANTUNTIJA
Tax analysis and filings
A Finnish tax adviser or asianajaja (member of the Finnish Bar) can model your three-year-rule position, the tax on Finnish-source income after you leave, the treaty article that applies to your pension or rental, and your final resident-year return.
KHT / HT
Company and valuation work
An authorised auditor (KHT or HT) can help wind down or restructure an osakeyhtiö role that would otherwise count as practising business in Finland, and support valuations if you sell before you go.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure →Team review is a separate, agreed professional engagement. Our advisory opinion is not a determination by Verohallinto.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal Verohallinto document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
Finland
Documenting what changed
- Sale or transfer of your Finnish homeExplain what happened to it. A flat you keep and rent out is still a substantial tie on Verohallinto's list.
- DVV notification of move (muuttoilmoitus)File a permanent-emigration notice with the Digital and Population Data Services Agency within one week of moving; Verohallinto receives it directly.
- Kela — leaving FinlandNotify Kela in OmaKela or on Form Y 38e. Continuing Finnish social security coverage is itself a listed tie, so the Kela decision belongs in your file.
- Employment, board seats and businessEnd Finnish employment and resign from managing-director or board roles; keep the resignation and registry extracts.
- Bank, address and tax cardGive Verohallinto a foreign address and bank account (Form 7208e), and adjust or replace your tax card if Finnish income continues.
A Finnish bank account, listed shares or fund units do not by themselves make you a resident — they are not on Verohallinto's list of substantial ties. See how Verohallinto weighs it ↗
Still waiting on a document? Mark it pending and keep going.
Start my departure file — €447 →Your file grows as your move does.
04 / When you're ready
You prepare here.
You file with Verohallinto.
There is no departure form — but there are four things Verohallinto and the population register expect you to do, and they have deadlines. This app does not connect to MyTax or Suomi.fi.
Verohallinto: are you moving away from Finland? ↗01
Notify DVV within one weekSubmit a notification of move to the Digital and Population Data Services Agency — permanent emigration if you are leaving for more than a year. Verohallinto is informed automatically for a permanent move; a temporary move must be reported to Verohallinto separately.
02
Update VerohallintoReport your foreign address if DVV does not pass it on (Form 3817e), give a foreign bank account for refunds (Form 7208e), and request a new tax card — or a non-resident's tax-at-source card (Form 5057e) — for any income that keeps coming from Finland.
03
Claim non-residency on your tax returnCheck the pre-completed return in March and, by the April due date, present your written claim that substantial ties were broken — in MyTax or on Form 50A — with the evidence. Or apply for a fee-based advance ruling first.
04
Keep the fileThe presumption runs for three full tax years, and Verohallinto can revisit a later year if ties reappear. Keep the DVV and Kela decisions, sale documents, resignation letters and your day count.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a Verohallinto determination or an advance ruling.
Is there a Finnish equivalent of Canada's NR73?
No. Finland has no departure form and no residency-opinion request. You claim non-resident status in writing on your tax return for the year it should begin and Verohallinto decides it in your assessment. If you want a binding answer beforehand, you apply for a fee-based advance ruling. How the claim is made ↗
Is there an exit tax when I leave Finland?
No. Capital gains are taxed only when you actually sell. A draft exit tax (arvonnousuvero) went out for comment in August 2022, but the Ministry of Finance recorded it as removed from the legislative plan on 17 November 2022 and it was never given to Parliament. As at September 2026 no new bill has been introduced. Ministry of Finance project record ↗
I am a Finnish citizen. Am I really taxed for three more years?
By default, yes — for the year you move and the three following years, on worldwide income. The presumption falls only if you demonstrate you have no substantial ties: no residence in Finland, no spouse there, no real property other than a summer cottage, no Finnish social security coverage, no business and no employment in Finland. Show that, and non-residency can start from your moving day. The 3-year rule ↗
Can I keep my flat and rent it out?
You can, but Verohallinto says a residence in Finland is a substantial tie even when it is rented out — only selling or giving it away so it is no longer available to you removes it. After you become non-resident, rental income and any gain on the flat or its housing-company shares remain taxable in Finland at 30% or 34%. Cross-border capital gains ↗
What happens to Kela and my Finnish pension?
Kela decides separately whether you stay covered: a permanent move ends benefits on the day you leave, and a stay of more than 6 months outside the EU/EEA, Switzerland or the UK is treated as permanent. Notify Kela in OmaKela or on Form Y 38e — and note that continuing Finnish social security coverage is one of Verohallinto's listed ties. A Finnish pension paid abroad is generally still taxed in Finland at progressive rates with a pension tax card, unless the tax treaty with your new country says otherwise. Kela: going outside Finland ↗
Do I have to close every Finnish account?
No. A bank account is not on the list of substantial ties, and Verohallinto states that owning listed shares and fund units alone does not create one. Keep what you need, give Verohallinto a foreign address and bank account, and be able to explain the rest. Dividends you receive as a non-resident carry 30% tax at source unless a treaty reduces it. Dividends paid to non-residents ↗
What if I come back?
You become resident again as soon as you have your main abode and home in Finland or stay more than six months. If you return inside the three-year window, expect Verohallinto to look at whether the ties were ever really broken — a short absence with a home kept in Finland reads as a temporary move. Keep your file; it answers that question. Residency guidance ↗
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file — €447 →Dubai (UAE) / Malta / Cyprus / UK (non-dom / FIG) / Panama / Paraguay
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
🌐Exit GlobalPortfolio home🇨🇦Exit CanadaNR73 + departure file🇺🇸Exit USAExpatriation + Form 8854🐻Exit CaliforniaFTB residency🗽Exit New YorkDomicile + statutory residency🇬🇧Exit the UKStatutory Residence Test🇮🇪Exit IrelandOrdinary residence tail🇫🇷Exit FranceArt. 167 bis exit tax🇧🇪Exit BelgiumSpecial departure return🇳🇱Exit NetherlandsM-form + conserverende aanslag🇪🇸Exit SpainArt. 95 bis + quarantine rule🇮🇹Exit ItalyAIRE + black-list presumption🇩🇰Exit DenmarkFraflytterskat🇳🇴Exit NorwayUtflyttingsskatt🇸🇪Exit SwedenTen-year share rule🇦🇺Exit AustraliaCGT event I1🇿🇦Exit South AfricaSection 9H exit charge🇩🇪Exit Germany§ 6 AStG Wegzugsbesteuerung🇦🇹Exit Austria§ 27 (6) Wegzugsbesteuerung🇫🇮Exit FinlandThree-year rule🇧🇷Exit BrazilSaída definitiva🇯🇵Exit JapanExit tax on ¥100m+ assets🇮🇱Exit IsraelCentre of life + s.100A🇳🇿Exit New Zealand325-day rule + IR886🇵🇹Exit PortugalArt. 16 CIRS residency🇰🇷Exit South KoreaExit tax on large shareholders🇦🇷Exit ArgentinaPérdida de residencia + baja🇮🇳Exit IndiaSection 6 residency + RNOR🇨🇭Exit SwitzerlandWegzug + pension withholding
Arriving
🇵🇦Move to PanamaTerritorial tax, Friendly Nations🇦🇪Move to DubaiNo personal income tax🇲🇹Move to MaltaRemittance basis, EU🇨🇾Move to Cyprus60-day rule, non-dom🇵🇾Move to ParaguayTerritorial tax, fast residency🇺🇾Move to UruguayTax holiday for new residents🇨🇷Move to Costa RicaTerritorial tax🇧🇸Move to BahamasNo income tax🇵🇹Move to PortugalD7, D8, Golden Visa, IFICI🇹🇭Move to ThailandLTR visa, remittance basis🇲🇾Move to MalaysiaMM2H, territorial tax🇮🇩Move to IndonesiaSecond Home visa, Bali🇬🇪Move to GeorgiaForeign income exempt, 1% SBS🇵🇷Move to Puerto RicoAct 60 for US citizens🇮🇹Move to ItalyFlat tax, 7% pensioner regime🇬🇷Move to GreeceGolden Visa, non-dom flat tax🇭🇰Move to Hong KongTerritorial, no CGT🇸🇬Move to SingaporeForeign income exempt, no CGT