Finland: 5-year statutory deadline applicable for Dutch beneficiaries


Clearstream Banking1  informs customers that the Finnish Tax Authorities has recently clarified that statutory deadline, applicable for Dutch beneficial owners reclaiming Finnish dividend withholding tax, is five years after the end of the year in which the dividend payment was made, instead of the general three years deadline, which is applicable for other beneficiaries.

It has further been clarified that the five-year deadline applies in respect to withholding tax levied since 1 January 2017.

Impact on customers

Dutch beneficial owners may submit tax reclaims to Clearstream Banking according to the five-year statutory deadline.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.