Finland: Proposed amended statutory deadline for tax refunds approved
Further to our Taxflash LT16020, dated 9 June 2016, Clearstream Banking1 would like to inform customers that the proposal submitted by the Finnish Parliament to shorten the statutory deadline for reclaims of Finnish dividend withholding tax from five to three years, has been approved with effective date
1 January 2017
Impact on customers
The new statutory deadline is three years after the end of the year in which the income payment was made and will be applicable to dividends that are paid on or after 1 January 2017.
Further information
Clearstream Banking’s Finnish Tax Guide will be updated in due course.
For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.