Beneficial owners - Finnish equities
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
| DTT rate |
Tax exempt entities (domestic law)
| 0% |
Note: Finnish equities beneficially owned by Finnish nationals or Finnish tax residents may not be held in Clearstream Banking. Clients are responsible for ensuring compliance with this restriction.