Equities – Double Taxation Treaties concluded by Finland and currently in force (CBF)

15.02.2022

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

The following chart contains the withholding tax rates that are applicable to dividend, interest and royalty payments by Finnish residents to non-residents under the tax treaties in force as at the date of review. Where, in a particular case, a treaty rate is higher than the domestic rate, the latter is applicable.

CountryRate prescribed by the DTT – Dividends (%)

Argentina

15

Armenia

15

Australia

15

Austria

10

Azerbaijan

10

Barbados

15

Belarus

15

Belgium

15

Bosnia-Herzegovina

15

Brazil

10

Bulgaria

10

Canada

15

China

10

Croatia

15

Cyprus

15

Czech Republic

15

Denmark

15

Egypt

10

Estonia

15

Faroe Islands

15

France

0

Georgia

10

Germany

15

Greece

13

Hong Kong

10

Hungary

15

Iceland

15

India

10

Indonesia

15

Ireland

0

Israel

15

Italy

15

Japan

15

Kazakhstan

15

Korea, Republic of

15

Kosovo

15

Kyrgyzstan

15

Latvia

15

Lithuania

15

Luxembourg 

15

Malaysia

15

Malta

15

Mexico

0

Moldova

15

Montenegro

15

Morocco

10

Netherlands

15

New Zealand

15

North Macedonia

15

Norway

15

Pakistan 

20

Philippines

(-)a

Poland

15

Romania

5

Russia

12

Serbia

15

Singapore

10

Slovak Republic

15

Slovenia

15

South Africa

15

Spain

15

Sri Lanka

10

Sweden

15

Switzerland

10

Tajikistan

15

Tanzania

20

Thailand

(-)a

Turkey

15

Turkmenistan

15

Ukraine

15

United Arab Emirates

0

United Kingdom 

0

United States of America

15

Uruguay

15

Uzbekistan

15

Vietnam

15

Zambia

15

a. The rate is 0% for dividends paid by a company.