How to withhold tax on dividends paid to a Finnish tax resident shareholder when the underlying shares are nominee-registered
- Date of issue
- 1/1/2021
- Record no.
- VH/8446/00.01.00/2020
- Validity
- 1/1/2021 - Until further notice
- Authorization directive
- Act on the Tax Administration (503/2010), section 2(2)
- Replaces guidance
- VH/4329/00.01.00/2019, 1,1,2010
An English-language version of this guidance is not yet available but will be released as soon as possible. Finnish version: Ennakonpidätys Suomessa yleisesti verovelvollisen hallintarekisteröidylle osakkeelle maksetusta osingosta.