Beneficial owners - Finnish equities

Tax | Finland

Reference

Service level

CBL

Last Updated

12.03.2021

TAX HELP DESK LUXEMBOURG

tax@clearstream.com

+352-243-3 2835

+352-243-63 2835

The following types of beneficial owner are recognised for tax purposes in Finland.

Beneficial owner type	Tax rate
Non-treaty individuals (domestic law)	30%
Non-treaty corporations (domestic law)	20%
Residents of a double taxation treaty (DTT) country General treaty rate Special articles of the DTT Direct investment dividend according to the articles of the DTT	DTT rate
Tax exempt entities (domestic law) Equivalent to a corresponding Finnish entity exempt from tax; Parent-Subsidiary Directive; Other	0%

Note: Finnish equities beneficially owned by Finnish nationals or Finnish tax residents may not be held in Clearstream. Clients are responsible for ensuring compliance with this restriction.

Related Links

Further Finland Tax information

Market Taxation Guide – Finland General information - types of securities, deadlines, other market specifics - Finland Beneficial owners - Finnish equities Debt securities - Finland Relief at source - eligibility, documentation, deadlines - Finnish equities Quick refund - eligibility, documentation, deadlines - Finnish equities Annual Trace reporting - Finnish equities Standard refund - eligibility, documentation, deadlines - Finnish equities Form descriptions - Relief at source and quick refund - Finnish equities Form descriptions - Standard refund - Finnish equities Tax forms to use – Finland Equities – Double Taxation Treaties concluded by Finland and currently in force

Related Finland information

Market Link Guide – Finland Market Profile – Finland