Finland decided on 3 June 2021, to further extend the current restrictions on entry into Finland until 27 June. (For prior coverage, see GMS Flash Alert 2021-042, 26 February 2021.) However, the government has decided to ease the restrictions on work-related travel. Starting 7 June 2021, travel for work is permitted by air traffic to Finland from the EU or Schengen countries.1 Additionally, cross-border traffic under certain conditions from a few countries – including Iceland, Malta, Australia, Israel, New Zealand, Rwanda, Singapore and South Korea – has returned to normal. 


After a long period of tight restrictions on employment-based travel from the EU and Schengen countries, Finland is now allowing commutes via air based on an employment relationship or commission. This will facilitate employees and business travellers’ entry into Finland.

Permitted Travel

The new amendments allow travel by air based on an employment relationship or commission to Finland as follows:

  • Countries to which internal border controls are still applied: Austria, Belgium, the Czech Republic, Denmark, Estonia, France, Germany, Greece, Hungary, Italy, Luxembourg, the Netherlands, Norway, Portugal, Slovakia, Slovenia, Spain, Sweden, Lithuania, Poland, Latvia, Liechtenstein, Sweden and Switzerland.
  • External border countries: Andorra, Bulgaria, Ireland, Croatia, Romania, San Marino, Cyprus and Monaco.

Visitors are to explain the purpose and conditions of the travel upon arrival at border control. The visitor must be prepared to present the grounds for the trip and, in particular, the documents related to the employment or assignment in Finland. In the case of work-related immigration, the family members (spouse and minor children) of the person travelling for work and arriving in the country are also permitted entry.

Border traffic from the following countries has returned to normal:

  • Countries for which internal border controls have been lifted: Iceland and Malta and by pleasure craft between the Schengen countries;
  • Countries for which external border traffic restrictions have been lifted: the Vatican;
  • Residents of Australia, Israel, New Zealand, Rwanda, Singapore and South Korea, when arriving in Finland from their country of residence (only direct flights).

Return travel of Finnish nationals and residents to Finland continues to remain permitted. Third-country nationals holding valid Finnish residence permits may also continue to arrive in Finland. 2


The KPMG International member firm in Finland continues to monitor these matters closely, and further information is expected to be received in the forthcoming weeks.

*  Please note that KPMG LLP (U.S.) does not offer immigration services or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.


The information contained in this newsletter was submitted by the KPMG International member firm in Finland.


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GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.