Operational Information

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

Tax | Finland | Luxembourg

Reference

Service level
CEU OneClearstream
Last Updated
03.02.2025

TAX HELP DESK LUXEMBOURG

E:

tax@clearstream.com

T:

+352-243-3 2835

F:

+352-243-63 2835

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

0%

No withholding tax is deducted on redemption proceeds (early and final) from Finnish Treasury Bills held in Clearstream Europe1 (holders through Clearstream Europe may only be non-Finnish tax residents due to holding restrictions).

N/A

N/A

N/A

Capital gains tax

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

Stamp duty

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

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1. Clearstream Europe refers to 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.