INFORMATION ON THE TAXATION OF THE INVESTMENT
The yield received from your investment in our stock is dividend, which is taxed as dividend income.
Dividends from unlisted companies received by a natural person or the estate of a deceased person is regarded as capital income when the dividend income is at maximum 8% yearly yield of the mathematical value of the stocks owned by the investor.
Dividends from companies whose shares are not officially listed on stock exchanges are taxed so that when the yearly yield corresponds to 8% of the stock’s mathematical value but is not more than €150,000, 25% of it is taxable capital income. If the yield in euros is more than €150,000, the dividend is 85% taxable capital income for the exceeding amount. If the yield is more than 8% of the mathematical value, the dividend is 75% taxable capital income for the exceeding amount.
The mathematical value of the stock is calculated based on the company’s net worth in the year before the running tax year by dividing the company’s net worth (funds – debts) on the date of closure of the accounts with the number of outstanding shares. Stocks redeemed by the company or acquired in some other way are not included in the calculation.
For more information, see the website of the Taxpayers Association of Finland (TAF).