osakeperusteinen

Osakeperusteinen is a concept in Finnish tax law that concerns the taxation of individuals and corporations. In essence, it describes a situation where an individual or a company has invested in shares of a company and has received dividends or capital gains from these investments.

The osakeperusteinen taxation regime is based on the concept of individual fictitious ownership, where the individual owning the shares is considered to be the owner of a portion of the company's assets and liabilities. This leads to taxation of the dividends and capital gains on the individual's personal income tax return.

The taxation of osakeperusteinen is governed by the Finnish Taxation Act, which stipulates that dividends and capital gains from shares are subject to taxation as personal income. The tax base is calculated based on the individual's net equity in the shares, which is typically determined by the company's financial statements.

Prior to 2016, osakeperusteinen taxation was more complex, as it was based on the individual's net assets and liabilities, which could lead to situations where dividend income was taxed as regular income, even if the individual had not actually received the dividends. The current taxation regime, introduced in 2016, simplifies the taxation of osakeperusteinen by basing the tax base on the individual's net equity in the shares.

The osakeperusteinen concept is closely related to other concepts in Finnish tax law, such as the taxation of capital gains and the taxation of entrepreneurial activities. It plays an important role in the overall taxation of individuals and corporations in Finland, and has significant implications for investors and entrepreneurs.