According to the Finnish Car Tax Act, tax is levied on taxable motor vehicles imported either from within or from outside the EU. The vehicle tax on one taxable private vehicle imported by the immigrant at transfer of the normal place of residence is reduced by a maximum of FIM 80 000 provided that :
- The immigrant has stayed abroad continuously for at least one year immediately before moving to Finland .
- The vehicle has been in the ownership, or in the possession leading to ownership, of the immigrant or his spouse and in the immigrant’s use abroad for at least six months immediately before his moving to Finland.
- If the immigrant has earlier brought in a vehicle free of tax, it is required that the time limit within which that vehicle may not be transferred without payment of tax or reduced tax has expired before his moving to Finland.
The immigrant must prove with documents that the conditions for exemption from, or reduction of, tax are met. The stay abroad can normally be proved with a certificate given by the employer or the population registration authorities of the foreign country concerned or, in some cases, with entries in the passport.
The ownership and possession of a vehicle usually appear from the commercial invoice or other transfer document or from the registration documents. The use of the vehicle must be proved by presenting, inter alia, the traffic insurance certificate.
On request, the immigrant must also produce other documents to prove eligibility for exemption from tax or tax reduction.
A vehicle which has been granted exemption from, or reduction of, tax at importation may not be sold, hired out or otherwise transferred, or be used, whether for consideration or free of charge, by persons other than members of the immigrant’s family before the vehicle has been in the ownership, or in the possession leading to ownership, of the immigrant or his spouse and in the use of the immigrant for in all three years, of which time, however, for at least one year in Finland. In addition, it must be noted that the waiting period passes after the transfer of the normal place of residence only when the vehicle is used in Finland. For example, if the vehicle is removed from the register or if the immigrant stays abroad for a longer period than a normal holiday trip, this will stop the passing of the waiting period.