Foreign employees under the following conditions:
1.the individual becomes resident in Finland at the beginning of the employment to which the Act is applied;
2.the monthly salary is at least € 5,800, during the whole period of employment;
3.the work requires special expertise;
4.he is not a Finnish national and he has not been resident in Finland during five years preceding the year of beginning of the employment to which the Act is applied.
If the individual works as teacher in a Finnish university or other establishment for higher education or if he pursues scientific research for the public good and not for a private purpose the conditions set out in items 2 and 3 are not applied.
A taxpayer is deemed to be a foreign employee 48 months at the maximum calculated from the beginning of the employment to which the Act is applied and as long as the employment is not interrupted.