Beneficial owners – Finland (LuxCSD as issuer CSD)
The following types of beneficial owners are recognised for tax purposes in Finland regarding Finnish Treasury bills denominated in EUR (zero coupon notes issued through LuxCSD as issuer CSD):
Beneficial owner type | Withholding tax rate |
Non-resident | 0% |
Resident – corporation | 0% |
Resident – individual | 30% |
Undisclosed | 30% |