Custodian register

The register of foreign custodians will be phased out by 31 December 2020.
Applications can be submitted for the new Register of Authorised Intermediaries starting 1 July.

Holders of custodial nominee accounts can register into the foreign custodian register.

These custodians pay out and transfer dividends paid by Finnish publicly listed companies to nonresident shareholders.

Registration requirements

A foreign custodian can register into the foreign custodian register. The custodian must fulfil certain requirements in order to register, for example:

  • hold a contract with a Finnish custodian
  • commit to submit identification details of the final recipients of the dividends
  • have an existing tax treaty between Finland and their country of residence, including a provision concerning dividends in the tax treaty

The custodian must be registered in the Finnish Tax Administration's register at the time of the dividend payment.

The register and further information

The Foreign Custodian (Intermediary) Register (pdf)