General tax information – types of securities, deadlines, other market specifics – Finland (securities issued through LuxCSD as issuer CSD)

Types of securities

The eligible securities issued in Finland (LuxCSD link) are as follows:

Treasury bills denominated in EUR (zero coupon notes)

Withholding tax

Treasury bills denominated in EUR (zero coupon notes)

Holding restriction?

Withholding
tax rate

Relief at
source

Quick
refund

Standard
refund

Yes

No withholding tax is deducted on redemption proceeds (early and final) from Finnish Treasury bills held in Clearstream (holders through Clearstream may only be non-Finnish tax residents due to holding restrictions).

n/a

Capital gains tax

There is no capital gains tax withheld through Clearstream¹ on Finnish securities held in Clearstream. However, Capital gains tax may be payable on specific gains. Clearstream does not assist in this regard. Please consult your tax advisor for further information.

Stamp duty

There is no stamp duty withheld through Clearstream on Finnish securities held in Clearstream. Stamp duty may however be payable on specific transactions. Clearstream does not assist in this regard. Please consult your tax advisor for further information.

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1. Clearstream 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 Europe AG, registered office at Mergenthalerallee 61, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.