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.