For the purposes of taxation, how is an individual defined as a resident of Finland?
An individual is treated as resident if he/she has a permanent home or habitual abode in Finland or otherwise has stayed in the country for a period of more than six months. When moving abroad a Finnish citizen is still considered as a Finnish tax resident for the year he/she moves abroad and the following three full calendar years, unless he/she produces evidence that he/she has not maintained substantial ties to Finland during the tax year in question.
Is there, a de minimus number of days rule when it comes to residency start and end date? For example, a taxpayer can’t come back to the host country for more than 10 days after their assignment is over and they repatriate.
There is no de minimus number of days rule as such when it comes to residency start and end date.