Beneficial owners - Finnish equities
The following types of beneficial owner are recognised for tax purposes in Finland.
Beneficial owner type
Non-treaty individuals (domestic law)
Non-treaty corporations (domestic law)
Residents of a double taxation treaty (DTT) country
Tax exempt entities (domestic law)
Note: Finnish equities beneficially owned by Finnish nationals or Finnish tax residents may not be held in Clearstream Banking. Clients are responsible for ensuring compliance with this restriction.