Effective 15 December 2023, Finland has closed all crossing points on the land border between Finland and Russia days after reopening the Vaalimaa and Niirala borders. As of this date, all border crossing points on the land border between Finland and Russia are closed until 14 January 2024. 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 14 December 2023, most cross-border movement was suspended with the exception of Vaalimaa and Niirala, which were opened to individuals entering from Russia and to those who sought to apply for international protection. 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.