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Finland – Dividends

The treaty provides for a 15% rate where the recipient is a company (other than a partnership) that holds directly at least 25% of the capital of the company paying the dividends and 20% in all other cases. However, because the non-treaty rate applies when it is lower, the rate is 15%.

Turkey and Finland signed a new treaty and protocol on 6 October 2009 to replace the existing treaty dating from 1986, but they are not yet in force. Once in effect, dividends will be subject to a withholding tax of 5% if paid to a company (other than a partnership) that holds directly at least 25% of the capital of the company paying the dividends; otherwise, the rate will be 15%. The general rate on interest will be 15%, lowered to 10% if derived by a bank and 5% for certain public export-related loans or credit. Royalties will be subject to a rate of 10%.
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