The financial sector and taxation
This page contains up-to-date information for operators in the financial sector, such as account operators, intermediaries, insurance companies and investment companies. Read more about operators in the financial sector.
Latest news on the changes to taxation at source
The OECD has published the TRACE XML Schema on its website. The OECD’s Schema will also act as a basis for the Finnish Tax Administration’s version of the Schema. The Finnish version of the XML-Schema will include some national exceptions. The Finnish Tax Administration will publish its own version of the XML-Schema as well as related technical guidance this spring.
- Guidance on how to withhold tax on dividends paid to a Finnish tax resident shareholder when the underlying shares are nominee-registered has been published
- The government proposal to amend tax legislation, including the Act on the Taxation of Nonresidents' Income, has passed in the Parliament of Finland
Newsletter for the financial sector
The newsletter contains updates on tax-related issues relevant to operators in the financial sector.
Webinars and events
- Register of Authorised Intermediaries and digitalisation of tax-at-source applications (13.5.2020)
- Discussion event for issuers of securities at the Tax Administration (5.2.2020)
- No recording
- Presentation material (pdf) (in Finnish)
- Tax at source on dividends (19.9.2019)
- Legislative change regarding nominee-registered shares: what will change and when (28.5.2019)