Beneficial owners – Finnish equities (CEU)

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.