osakesäästötilien

Osakesäästötilit, often abbreviated as OST, are a type of investment account available in Finland that allows individuals to invest in listed stocks and other transferable securities within a single account. The primary advantage of an osakesäästötili is tax deferral. Instead of paying capital gains tax immediately when shares are sold at a profit, the tax is only paid when funds are withdrawn from the account. This deferred taxation allows investments to grow more effectively through compounding.

Within an osakesäästötili, investors can buy and sell eligible shares without triggering an immediate taxable event. Dividends received within the account are also not taxed until withdrawn. This tax deferral can be a significant benefit for long-term investors. There are limitations on what can be held in an osakesäästötili; generally, it is restricted to listed shares and certain other securities like exchange-traded funds (ETFs) that are listed on regulated markets within the European Economic Area.

Opening an osakesäästötili is similar to opening a regular brokerage account, and most Finnish banks and financial institutions offer them. There may be annual account management fees or transaction costs associated with trading within the account. The maximum amount that can be deposited into an osakesäästötili is also capped, which is a regulatory feature. Upon withdrawal, any profits realized are subject to income tax. The specific tax rate depends on the individual's income situation.