A Home, or Six Months of Continuous Presence - and a Flat Rate for Incoming Specialists That Fell From 32 to 25 Per Cent in January 2026
Answer
The general rule applies to you
No exception is recorded for citizens of Chile on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
147 exceptions recorded across 54 countries · none match Chile to Finland · When you become a tax resident
Section 11(1) of the Income Tax Act gives two tests joined by "or": a person is resident in Finland if they have their actual dwelling and home here, or if they stay here continuously for more than six months, and a temporary absence does not break the continuity. Residence means tax on worldwide income under section 9(1)(1); a non-resident is taxed on Finnish-source income only. The same subsection adds a trailing rule for Finnish citizens who leave: they remain resident until three years have passed from the end of the year of departure unless they show they had no essential ties to Finland in the tax year. Beside the ordinary regime sits the key-employee withholding tax, and it moved this January. Act 1144/2025 cut the flat rate from 32 per cent to 25 per cent from 1 January 2026, deleted the condition that the employee must not be a Finnish citizen, and capped the regime at 60 months for a Finnish citizen against 84 for everyone else. The salary floor is 5,800 euros a month, and teachers and researchers are exempt from the salary and expertise conditions altogether.
At a glance
- What makes you tax resident
- An actual dwelling and home in Finland, or continuous presence of more than six months
Section 11(1) of the Income Tax Act. The two tests are alternatives and a temporary absence does not break the six months.
- What residence costs
- Tax on income from Finland and elsewhere; a non-resident is taxed on Finnish-source income only
Section 9(1) of the Income Tax Act.
- Finnish citizens who leave
- Resident until three years from the end of the year of departure, unless they show no essential ties
Section 11(1), second and third sentences. After that period the citizen is presumed non-resident unless the contrary is shown.
- Key-employee flat rate
- 25 per cent
Section 3 of Act 1551/1995 as substituted by Act 1144/2025, in force from 1 January 2026. The previous rate, printed beside it in the consolidated text, was 32 per cent.
- Salary floor for the flat rate
- 5,800 euros a month in cash salary, for the whole period of the work
Section 2(1)(2) of Act 1551/1995. Teachers at Finnish universities and researchers working for the public good are exempt from this condition and from the specialist-duties condition.
- How long the flat rate lasts
- 84 months, or 60 months for a Finnish citizen
Section 2(3) as substituted by Act 1144/2025. Before 2026 a Finnish citizen could not use the regime at all.
- Qualifying gap
- No general tax liability in Finland in the five calendar years before the work starts
Section 2(1)(4) as substituted by Act 1144/2025, which removed the words requiring the person not to be a Finnish citizen.
- Application deadline
- Before the work starts, or within 90 days of its start
Section 4 of Act 1551/1995. The application goes to the Tax Administration in writing.
Requirements
- An actual dwelling and home in Finland, or continuous presence of more than six months
- For the key-employee regime: becoming generally liable to tax when the work starts, a cash salary of at least 5,800 euros a month, specialist duties, and no general tax liability in Finland in the five preceding calendar years
- An application to the Tax Administration before the work starts or within 90 days of its start
In detail
Three Nordic flat rates, and Finland now has the lowest
Denmark's record puts its researcher and high-earner scheme at a flat 27 per cent. Finland's key-employee tax stood at 32 per cent until the end of 2025 and is 25 per cent from 1 January 2026 - below Denmark's, and in place of both income tax and the insured person's health insurance contribution. The same amendment did something no other country in this corpus does with such a scheme: it opened it to Finnish citizens, who were excluded by name until then, while giving them 60 months of it rather than 84.
What the six months is and is not
Section 11(1) does not count days in a tax year. It asks whether the stay in Finland has been continuous for more than six months, and says in terms that a temporary absence does not break the continuity, so a stay interrupted by holidays abroad can still be continuous. It is a test about the shape of a presence rather than a tally, and a person can satisfy the first limb - an actual dwelling and home here - without being present at all.
Country-level policy
Finland does not ask what permit you hold when it decides what you are entitled to. It asks whether you have a kotikunta - a municipality of residence determined under the Municipality of Residence Act (201/1994) - and that question has its own statute, its own criteria and its own answer. The health duty runs through it: a wellbeing services county owes care to its residents, and a resident is someone whose kotikunta lies in its area. The driving licence clocks in sections 60 and 61 of the Driving Licences Act run from the entry in the population register that a kotikunta produces. Residence-based social security under Act 16/2019 points at section 4 of the same Act for anyone arriving from outside the EU. Section 4 opens the gate to a Finnish citizen, to a holder of a continuous or permanent permit, to a registered Union, EEA or Swiss citizen, to a family member of someone who already has one - and to a holder of a temporary permit of at least a year who also intends to settle, which is where the evidence list in section 4(2) does its work. One year abroad closes it again under section 5(1), unless the ties here remain closer.
A reader who opens the Finnish Aliens Act looking for the money will not find it. The general salary floor for a work-based permit is a cross-reference into chapter 5, section 4(2) of the Unemployment Security Act, a provision about how much a month of work must pay before it counts towards unemployment benefit; the amount there is 1,134 euros and the indexation clause two hundred sections later adjusts the subsection above it and not that one. The employee permit's extra floor is set by government decree and the decree, 860/2024, is two sections long and says 1,600 euros. The specialist permit asks for the average gross wage of a wage earner and names no figure and no publisher. The new four-year route to permanent residence asks for 40,000 euros of income in the last completed taxation, adjusted each January by the wage coefficient in section 96 of the Employees Pensions Act and expressed at 2026 level. Four thresholds, four mechanisms, and the only one a reader can look up inside the immigration statute is the one with no number in it.
What applies to you
Nothing changes for a citizen of Chile
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Henkilön katsotaan asuvan Suomessa, jos hänellä on täällä varsinainen asunto ja koti tai jos hän jatkuvasti oleskelee täällä yli kuuden kuukauden ajan, jolloin tilapäinen poissaolo ei estä pitämästä oleskelua jatkuvana. Suomen kansalaista pidetään kuitenkin Suomessa asuvana, vaikka hän ei jatkuvasti oleskelekaan täällä yli kuuden kuukauden aikaa, kunnes kolme vuotta on kulunut sen vuoden päättymisestä, jonka aikana hän on lähtenyt maasta, jollei hän näytä, että hänellä ei ole verovuonna ollut olennaisia siteitä Suomeen. Jollei muuta näytetä, Suomen kansalaisen ei katsota mainitun ajan jälkeen asuvan Suomessa.»Our translation - not official
A person is regarded as resident in Finland if he or she has an actual dwelling and home here or if he or she stays here continuously for more than six months, a temporary absence not preventing the stay from being regarded as continuous. A Finnish citizen is, however, regarded as resident in Finland even if he or she does not stay here continuously for more than six months, until three years have passed from the end of the year during which he or she left the country, unless he or she shows that he or she had no essential ties to Finland in the tax year. Unless the contrary is shown, a Finnish citizen is not regarded as resident in Finland after that period.
The whole test, in one subsection, with no day count other than the six months.
Read it at the sourceAbout this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
«Velvollinen suorittamaan veroa tulon perusteella on: 1) verovuonna Suomessa asunut henkilö, kotimainen yhteisö, ulkomailla perustettu tai rekisteröity yhteisö, jonka tosiasiallinen johtopaikka sijaitsee Suomessa, yhteisetuus ja kuolinpesä täältä ja muualta saamastaan tulosta ( yleinen verovelvollisuus); 2) henkilö, joka verovuonna ei ole asunut Suomessa, sekä muu kuin 1 kohdassa tarkoitettu ulkomainen yhteisö täältä saamastaan tulosta ( rajoitettu verovelvollisuus).»Our translation - not official
Liable to pay tax on the basis of income is: 1) a person resident in Finland during the tax year, a domestic corporation, a corporation established or registered abroad whose place of effective management is in Finland, a jointly owned benefit and an estate of a deceased person, on income received from here and from elsewhere (general tax liability); 2) a person who has not been resident in Finland during the tax year, and a foreign corporation other than one referred to in point 1, on income received from here (limited tax liability).
About this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
«Palkkatulon lähdevero on 25 prosenttia 2 §:ssä tarkoitetusta työskentelystä saadun, ennakkoperintälain (1118/1996) mukaan lasketun ennakonpidätyksen alaisen palkan kokonaismäärästä. Verovelvollinen on tulon saaja. Vero peritään lopullisena verona siten, että työnantaja vähentää sen maksettavasta palkasta.»Our translation - not official
The withholding tax on salary income is 25 per cent of the total amount of the salary subject to withholding, calculated under the Prepayment Act (1118/1996), received from the work referred to in section 2. The taxpayer is the recipient of the income. The tax is collected as a final tax in such a way that the employer deducts it from the salary payable.
In force from 1 January 2026. The consolidated text prints the previous section 3 below it, reading 32 per cent.
Read it at the sourceAbout this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
«Ulkomailta tulevana palkansaajana pidetään tätä lakia sovellettaessa luonnollista henkilöä, jos 1) hän tulee tuloverolain mukaan Suomessa yleisesti verovelvolliseksi tässä laissa tarkoitetun työskentelyn alkaessa; 2) hänelle tästä työstä maksettava rahapalkka on vähintään 5 800 euroa kuukaudessa koko tässä laissa tarkoitetun työskentelyn ajan; (26.10.2001/903) 3) hän työskentelee erityisasiantuntemusta edellyttävissä tehtävissä ja 4) hän ei ole ollut Suomessa yleisesti verovelvollinen tässä laissa tarkoitetun työskentelyn alkamisvuotta edeltäneiden viiden kalenterivuoden aikana.»Our translation - not official
A wage earner arriving from abroad means, for the purposes of this Act, a natural person if: 1) he or she becomes generally liable to tax in Finland under the Income Tax Act when the work referred to in this Act begins; 2) the cash salary payable to him or her for this work is at least 5,800 euros a month for the whole period of the work referred to in this Act; 3) he or she works in duties requiring special expertise and 4) he or she has not been generally liable to tax in Finland during the five calendar years preceding the year in which the work referred to in this Act begins.
Point 4 is the amendment. Until 1 January 2026 it began with the words requiring the person not to be a Finnish citizen.
Read it at the sourceAbout this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
«Verovelvollista pidetään ulkomailta tulevana palkansaajana enintään 84 kuukauden ajan tässä laissa tarkoitetun työskentelyn alkamisesta ja niin kauan kuin tämä työskentely on yhtäjaksoista. Mikäli verovelvollinen on Suomen kansalainen, verovelvollista pidetään ulkomailta tulevana palkansaajana kuitenkin enintään 60 kuukauden ajan.»Our translation - not official
A taxpayer is regarded as a wage earner arriving from abroad for at most 84 months from the start of the work referred to in this Act and for as long as that work is continuous. If the taxpayer is a Finnish citizen, the taxpayer is, however, regarded as a wage earner arriving from abroad for at most 60 months.
About this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
«Palkkatulon lähdevero suoritetaan tuloverolain mukaan suoritettavien verojen sekä vakuutetun sairausvakuutusmaksun asemesta.»Our translation - not official
The withholding tax on salary income is paid instead of the taxes payable under the Income Tax Act and instead of the insured person's health insurance contribution.
What the flat rate replaces, which is what makes it comparable with Denmark's.
Read it at the sourceAbout this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
«Tätä lakia sovelletaan ulkomailta tulevan palkansaajan hakemuksesta. Hakemus, jossa on esitettävä selvitys 2 §:ssä tarkoitettujen edellytysten olemassaolosta, on tehtävä kirjallisesti Verohallinnolle ennen tässä laissa tarkoitetun työskentelyn alkamista tai 90 päivän kuluessa työskentelyn alkamisesta.»Our translation - not official
This Act is applied on the application of the wage earner arriving from abroad. The application, which must set out an account of the existence of the conditions referred to in section 2, must be made in writing to the Tax Administration before the start of the work referred to in this Act or within 90 days of the start of the work.
About this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
Practical notes
The rates of Finnish income tax, the municipal tax and the health insurance contributions are not stated here. Nothing about what residence actually costs was read beyond the question of who is resident.
The Act on the taxation of non-residents' income (627/1978) was stored and read for its existence but is not quoted. The withholding rates it sets for a non-resident are not stated on this record.
Finland's double taxation conventions were not read, and the Income Tax Act's residence test says nothing about them in section 11.
Nothing published by the Finnish Tax Administration was read.
- consolidatesTuloverolaki, consolidated text of 9 July 2026
Finlex, oikeusministeriö · consolidated to 2026-07-09
About this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source
- consolidatesLaki ulkomailta tulevan palkansaajan lähdeverosta, consolidated text of 17 April 2026
Finlex, oikeusministeriö · consolidated to 2026-04-17
About this source
Finland's state legal information service, run by the Ministry of Justice. It publishes the Suomen säädöskokoelma - the statute series, where an Act takes effect on publication - and, separately, the ajantasainen consolidated text of each Act with later amendments worked into it. Every statute carries an ELI identifier that states the date of the consolidated version, so the cut-off is on the page rather than inferred: the Aliens Act 301/2004 was read at http://data.finlex.fi/eli/sd/2004/301/ajantasa/2026-06-26/fin. The site is bilingual by law and serves Finnish and Swedish texts of the same statute at the same address; Finnish is the language quoted here. It also carries unofficial English translations under /lainsaadanto/saadoskaannokset/.
Standing: Maintains the text in force
Cannot be cited for: The English translations are not the instrument and must never be quoted as one - they are produced by ministries, carry their own amendment cut-offs separate from the Finnish text's, and several are years behind it. The consolidated text is the right thing to quote for what the law is now, but it prints provisions that are not yet in force alongside those that are, each marked with its own commencement date: the Nationality Act consolidation of 16 June 2026 carries the 2027 citizenship-exam wording of section 13 directly beneath the wording in force. A reader who takes the first paragraph they see has a one-in-two chance of reading next year's law. The consolidation also lags the statute series, and each statute's page lists the government bills pending on it; those bills are not law and must not be cited as if they were. The original statute as enacted is a different document at a different address under /lainsaadanto/saadoskokoelma/ and does not carry amendments.
We re-read it every 60 days. More about this source