Osinkovero

Osinkovero, or dividend tax, is a Finnish tax levied on dividend income paid to shareholders by corporations. It forms part of Finland’s capital income taxation and applies to both residents and non-residents who receive dividends from Finnish companies, as well as to certain distributions from foreign corporations. The tax treatment distinguishes natural persons and corporate entities. For individuals, dividends are generally taxed as capital income at rates that are separate from earned income taxes; the exact brackets and rates are determined by the annual capital income tax schedule. Tax may be withheld at the source by the paying company, with any remaining liability settled in the recipient’s annual tax return. Some dividends may qualify for tax credits, exemptions, or preferential treatment under specific conditions, such as ownership thresholds or particular company structures.

Non-residents receiving Finnish-source dividends are typically subject to withholding tax at source, and rates may be reduced under tax treaties; refunds or credits may be available through the Finnish tax administration. The administration of osinkovero interacts with broader tax rules concerning corporate taxation, shareholder status, and intercompany distributions, and it has been adjusted in various reform rounds to reflect changes in corporate profits and shareholder incentives.

In practice, osinkovero is part of the framework that links corporate profits to shareholder earnings, balancing the tax treatment of distributed profits with the aim of encouraging investment. See also: osinko, verotus, capital income tax, withholding tax.