Operational Information

Beneficial owners – Finnish equities (CEU)

Tax | CASCADE | Finland

Reference

Service level
CEU Legacy
Last Updated
15.02.2022

TAX HELP DESK LUXEMBOURG

E:

tax@clearstream.com

T:

+352-243-3 2835

F:

+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 Europe. Clients are responsible for ensuring compliance with this restriction.

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