Finland: Draft bill proposes amended statutory deadlines for tax refunds - Revision
Note: This Taxflash, originally published on 8 June 2016, has been updated to correct the current deadline. Changes have been highlighted.
A new draft bill has been submitted by the Finnish Parliament concerning a reduction of the statutory deadline for tax reclaims from five to three years.
The new deadline will, if approved, be applicable to dividends that will be distributed in 2017 or later. The current deadline of five years will continue to apply for dividends paid prior to this date.
We continue to monitor the Finnish market as more information becomes available.
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