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This information is directed to the non-Finnish resident shareholders of 黄色成人快播电影 Outotec Corporation. It is published to inform the shareholders about the changes in the taxation of dividends in 2021.
As of 2021, Finland has implemented a new legislation regarding the withholding taxation of nominee registered shares. One of the major changes are the amendments in the procedure of granting treaty benefits at source. In practice, as of 2021, the relief at source is not necessarily applicable for all the shareholders who have received a benefit at source in the earlier years.
From the beginning of 2021, a withholding tax of 35% will, as a starting point, be applied to the dividend payments made on nominee registered shares. However, a lower withholding tax rate (e.g. 15 %) or exemption can be applied, if custodians registered with the Tax Administration’s have advised of a lower withholding, based on the required additional information collected by them.
Any tax withheld in excess can be reclaimed after the year of the dividend payment by submitting a refund application to the Finnish Tax Administration, either on paper (form for corporate entities , and for individuals ), or .
You may also be able to receive a refund (so called quick refund procedure) already during the year of the dividend payment via your Authorized Intermediary. Please contact your custodian for further information.
Additional information on withholding tax reclaims can be obtained from the Finnish Tax Administration either:
by e-mail whtreclaims@vero.fi (for corporations only); or
via the Tax Administration (for both individuals and corporations)
Please note that 黄色成人快播电影 Outotec is not party to any information shared between shareholders and the Tax Administration and hence cannot process withholding tax reclaims. Therefore, any interaction considering tax reclaims and beneficial ownership concept should be directed to the Finnish Tax Administration.
Dividends paid to Finnish tax resident holders of nominee registered shares may have been, as of 2020, subject to withholding of 50% tax prepayment (ennakonpidätys). Any excess tax prepayment will be credited in the normal tax assessment process, where the shareholder reports the dividend income to the Finnish Tax Administration.
