The tax reduction for vehicles imported as part of personal removal goods is 13 450 euros at most. If the car tax for the vehicle to be imported as removal goods exceeds this sum, the remaining amount of the car tax must be paid in full.
The conditions for tax reduction for vehicles imported as removal goods are:
1. The person concerned has been abroad for an uninterrupted period of not less than one year immediately before moving to Finland.
2. The vehicle was the property of the person moving, or of his or her married spouse, or the vehicle was in their possession under conditions leading to ownership (e.g. a leasing contract leading to ownership), and was used by the person moving for a period of not less than six months immediately before moving to Finland.
3. If the person moving has previously imported a tax exempt vehicle to Finland, the minimum time period stipulated for its tax exempt transfer must have ended before the arrival in Finland.
Persons under 18 years of age at the time of moving, or persons who have previously had their residence in Finland and who stay abroad mainly for the purpose of studying for one year before the arrival in Finland, are not entitled to import vehicles as removal goods. A person who has studied abroad may be granted tax reduction, however, if this person proves that the conditions for the reduction have been met during continuous periods of time abroad during which the person has not been studying.