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Finland announces two border crossing points with Russia reopened, others to remain closed
On 12 December 2023, the Finnish government announced that most crossing points on the land border between Finland and Russia will continue to remain closed until 14 January 2024 with the exception of Vaalimaa and Niirala, which will open on 14 December 2023. On 18 November 2023, Finland began closing its border crossing points with Russia in phases, in response to the increase in undocumented asylum seekers entering from Russia. On 30 November 2023, it closed Raja-Jooseppi, the last remaining crossing point. Since then, until 13 December 2023, most cross-border movement was suspended, including for Finnish and non-Russian citizens and commercial traffic. Movement of goods via railway continued through the Vainikkala point.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.