Finland

Individuals are deemed to be resident in Finland if they have their permanent home or habitual abode in Finland or if they are present in Finland for a continuous period of more than six months. A temporary absence from Finland does break the continuity of the stay for this purpose. 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. Residence may start or break off in the course of a year.