Do you own real property, a building, house or apartment in Finland and are living in another Nordic country?
Finland has the taxing right
For a piece of real property, a building, house or apartment in Finland, including any income derived from those, you will always be expected to file a tax return in Finland.
If a house or apartment is in your own use in Finland, no income tax will be levied. If you rent out the real property, building, house or apartment, the net profit of your rental activity will be assessed at a 30 or 34 percent capital income tax rate.
The town or city where a piece of real property in Finland is located will collect real estate tax.
Selling your assets
For selling a piece of real property, a building, house or apartment in Finland, your net capital gain will be assessed at a 30 or 34 percent capital income tax rate.
If you sell a house or apartment that has served as the permanent home of yourself or your family consecutively for at least two years, the capital gain will be exempted from Finnish tax. Nevertheless, the capital gain may be considered taxable income in the country where you currently live.