Information for Nominee Registered Non-Finnish-Resident Shareholders:
According to the guidance given by the Finnish Tax Administration ("FTA"), stricter conditions are applied to withholding tax rates on dividends paid to nominee registered non-resident shareholders.
If you are eligible for a lower withholding tax rate than 35% based on a double taxation treaty and a higher withholding tax is levied on your dividend, you can either apply for a so called quick refund from your custodian bank during the year of the dividend payment or you can apply for a withholding tax refund from FTA on a year following the dividend payment.
Link to new FTA guidance on nominee registered shareholders' withholding taxation:
Link to FTA guidance and forms on withholding tax refunds (individuals):