Finland (FI)
Finland is a Nordic parliamentary republic in Northern Europe, bordering Sweden, Norway, and Russia, with a southern coastline on the Gulf of Finland.
Leaving Finland
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
Begin preparations at least 2–3 months before departure. Key order: 1. Give rental notice (typically 1 month). 2. Notify employer with contractual notice period. 3. Notify Kela of departure date. 4. Notify Vero and request tax clearance certificate if needed. 5. Deregister from DVV. 6. Cancel utilities and direct debits (2–4 weeks notice). 7. Arrange pension documentation with ETK. 8. Close or convert bank accounts after final tax refunds/payments received. 9. Collect belongings and final documents. Pack Finnish language skills — they will stay with you and may still be valuable.
Deregistration
When permanently leaving Finland, you must deregister from the Finnish Population Register (DVV). Notify DVV at dvv.fi or at a DVV service point. This terminates your kotikuntaoikeus (right to use municipal services and Kela benefits based on Finnish residence). If moving to another country permanently, update your address to that country — DVV will record you as a person living abroad (ulkomailla asuva). This affects your tax status: you may become a non-resident for Finnish tax purposes, which changes how Finnish-source income is taxed (withholding tax applies to dividends and property income). Deregistering from DVV also terminates your Kela entitlement — notify Kela separately.
Tax clearance
Notify the Finnish Tax Administration (Vero) of your departure via OmaVero (vero.fi). If you had Finnish tax residency, you may need to file a departure tax return (lähtöilmoitus). If leaving mid-year, a final tax assessment is made for the partial year. Any outstanding taxes must be paid before or after departure — they do not disappear. If returning Finnish income (rental, dividends, pension) after departure: withholding tax applies at treaty rates (typically 0–15% on dividends). Obtain your verokortti for non-residents if you will continue to receive Finnish income. Capital gains from Finnish property are taxed in Finland regardless of residence.
Pension portability
Your Finnish TyEL (earnings-related pension) accrued in Finland remains your right and is paid from Finland when you reach retirement age regardless of where you live. Finnish pension is fully portable within the EU under EU coordination rules. For non-EU countries, bilateral social security agreements determine portability — Finland has agreements with the USA, Canada, Australia, India, Chile, Israel, and others. Contact Eläketurvakeskus (ETK — etk.fi) well before departure to understand your accrued pension rights. If you leave before retirement, your accumulated TyEL remains in the Finnish pension system and will be paid out at Finnish retirement age. Kela's national pension (kansaneläke) is not portable to non-EU countries in most cases.
Health insurance
Kela coverage (health insurance, medicines reimbursement) ends when you deregister from Finland or when you are no longer covered by Finnish social security. Notify Kela of your departure. If within the EU, the EHIC (European Health Insurance Card) covers emergency healthcare during short visits after departure. If moving to a non-EU country, arrange private international health insurance before your Finnish coverage ends. Prescription medications: get a sufficient supply before leaving.
Bank account
Finnish banks can maintain accounts for non-residents, but some banks require you to close accounts or switch to a non-resident account. Notify your bank of your departure. Ensure your NemKonto (bank account for Kela/Vero refunds) remains active until all final payments are received. Revolut, Wise, or international banks are useful for maintaining EUR access after leaving Finland. Outstanding direct debits (Suomi.fi or Pankki automaattiset maksut) should be cancelled or transferred.
Utilities
Notify all utility providers of your end date: electricity (sähkö), district heating (kaukolämpö), water (vesi), internet (netti), and mobile. Cancel Betalingsservice-equivalent Finnish direct debits (e-laskut). Electricity contracts typically require 2–4 weeks notice to terminate. Get final meter readings photographed. Internet providers: typically 30 days notice required.
Rental contract
Finnish rental law (Laki asuinhuoneiston vuokrauksesta) typically requires 1 month's notice for the tenant (unless contract specifies otherwise). Notice must be given in writing. Ensure the apartment is returned in the same condition as received (normal wear excepted). Request a final inspection (loppukatselmus) with your landlord. Your security deposit (vakuus) must be returned within a reasonable time (typically 1–2 months) after the tenancy ends, minus any deductions for damage beyond normal wear.
Leaving the Country
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