Finland: OECD TRACE model – FTA publishes Authorised Intermediaries application forms
Further to the Finnish government’s decision to implement, as of 1 January 2021, a new tax relief at source procedure in accordance with the OECD TRACE model, the Finnish Tax Administration (FTA) has now published the following two forms to be used for the application for Authorised Intermediary status and to notify changes:
- Application for entry in the register of authorised intermediaries (6920e); and
- Notification of changes and termination (6921e).
The Register of Authorised Intermediary has been opened for registration as of 1 July 2020.
Customers may view the FTA's forms and further published information regarding the upcoming legislative changes for nominee-registered shares directly on the FTA’s website.
Further information
For further information, please contact the Clearstream Banking1 Tax Help Desk, 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 (for Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.