Finland: Proposal to amend the withholding tax rate and relief at source process for dividends - update
Reference
Further to Taxflashes T17028 and T18008, concerning the Finnish government’s proposal to amend the current tax legislation, Clearstream Banking would like to inform customers that the proposal has now been sent to the Finnish Parliament.
There are no major changes to the previous proposal, except for the in-force date, which has been extended and will, if approved, only be applicable to dividends paid on or after 1 January 2021 (instead of 2020).
We will continue to monitor the situation and will provide further information as it becomes available.
This Taxflash is intended to provide customers with general information gathered from different sources that are generally believed to be reliable. Clearstream Banking S.A. does not guarantee the accuracy or completeness of the information and does not undertake to keep it up to date. Use of the information made available in this Taxflash is at the customer’s own risk and Clearstream Banking S.A., its subsidiaries and affiliates expressly disclaim any liability for any errors or omissions reflected herein. The information in this Taxflash does not constitute legal or tax advice. |