The financial sector and taxation

Current issues in the financial sector


Newsletter for the financial sector

The newsletter includes information on current tax matters and upcoming legislative changes relevant for businesses operating in the financial sector. The newsletter is published in Finnish, Swedish and English.

Legislative change and nominee registered shares


Actors in the financial sector

Find out how different actors in the financial sector are defined with respect to taxation and depending on the context.

Withholding taxation, tax-at-source and annual information returns

Learn more about nominee-registered shares, tax-at-source, annual information returns, etc.

Legislative change: nominee-registered shares

The legislative change will impact the taxation and taxation procedure of dividends paid to nominee-registered shares.

Foreign custodian register

Holder of a custodial nominee account? Register into the foreign custodian register.


FATCA and CRS/DAC2: obligations of financial institutions and automatic exchange of information.

Insurance premium taxation

Insurance business running companies and insurance providers, both Finnish and foreign companies located in the EEA, are usually obliged to report and to pay insurance premium taxes in Finland.


Contact information for issues related to the financial sector, and other points of contact for the Finnish Tax Administration.

The site is currently being updated. More information will be added on the following areas: tax on insurance premiums and income taxation.