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 Tax Administration has published technical instructions for an Authorised Intermediary's annual information return. More on the implementation of the TRACE system.
The next online meeting will be held on 25 November 2020. More on online meetings.
News
- 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)
- Webinar (59 min) (in Finnish)
- The webinar presentation (pdf) (in Finnish)
- Legislative change regarding nominee-registered shares: what will change and when (28.5.2019)
Financial sector — other pages
- Defining actors in the financial sector
- Withholding taxation, tax-at-source, and annual information returns in the financial sector
- Applications for tax-at-source refunds and tax-at-source cards
- Legislative change: nominee-registered shares
- Register of Authorised Intermediaries
- Custodian register
- FATCA, CRS and DAC2
- Value-added tax
- Insurance Premium Taxation
- Contact - financial sector