кое что есть, действительно, по ссылке Вадима на тулли.фи, но не густо
Tax reduction is not granted to a person who at the time of his moving to Finland is under 18 years old or to a person who has earlier lived in Finland and during the 12 months preceding his moving has stayed abroad mainly for study purposes. However, tax reduction is granted for the latter if he can prove that the above requirements have been met during uninterrupted stays abroad during which he has not been studying.
как вот спрашивается доказать что ты безвыездно жил в германии в течении года, если штампов не ставят? Принести справку от к-либо немца? Тогда опять же получается что можно поехать и взять эту справку.. , т.е. доказательство должно опираться не столько на то что ты там жил, сколько на то, что тебя ТУТ не было?
According to that stated above, a vehicle may be imported as part of removal goods if the immigrant can show that he has stayed abroad for an uninterrupted period of at least one year for purposes other than studies and that he has also owned and used the vehicle without interruption for at least a six- month period during which he has not been studying. Part of the period required may elapse also during the last 12 months preceding the person´s moving to Finland if he has not been studying during that particular time.
Studies within the above meaning are studies preparing for an examination belonging to the study programme of a university or other educational institution as well as practical training relating to these studies, unless the activity can be considered independent research work.
остальное касается именно растамжки для эммигрантов на постоянку.
а вот другого пока не нашел - бум искать 
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