Finland: Request for Annual Information Return
Clearstream Banking1 informs clients that effective
immediately
that the issuance of a copy of Clearstream Banking’s Annual Information Return can be requested by clients who wish to obtain a standard refund of withholding tax on Finnish dividend payments, directly with the Finnish Tax Authorities (FTA).
The Annual Information Return provides evidence that tax was withheld at source for a past taxable income payment. It is not a mandatory attachment for reclaim request, but the FTA request it on a case-by-case basis, should the FTA deem that additional supporting documentation is required to process the reclaim request.
Important note: The Annual Information Return does not replace the full chain of credit advice and can only be considered as proof of tax withheld at the level of the upstream agent only. It cannot be considered as a credit advice of payment from Clearstream Banking to the client. A Clearstream Banking credit advice, if required, must be requested separately.
Annual Information Return requests
Requests must be sent by email to the dedicated mailbox finlandtaxreporting@clearstream.com.
Clients must use the Finland: Request for Annual Information Return template (attached below) with all fields of the template completed:
Upon receipt and after verification of the submitted details, Clearstream Banking will provide the client with the relevant Annual Information Return, which may vary in the format depending on the payment year for which the Annual Information Return is requested. Invalid requests will be rejected and returned for correction to the client via MT568.
The Annual Information Return is sent electronically to the client email address that sent the request.
The delivery of an attestation may take more than 25 calendar days from the date that the valid request is received by Clearstream Banking
Important note: Clearstream Banking will not assist further in the process of refund requests directly to the FTA and accepts no responsibility for their acceptance or non-acceptance by the FTA.
Fees
Clients are kindly requested to refer to the Clearstream Banking Fee Schedule (third party attestations).
Further information
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at Mergenthalerallee 61, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.