According to
https://www.vero.fi/en-US/Precise_infor ... individual :
Receipts of dividend by a nonresident individual
Judgment KHO 2008:23 includes the conclusion that a Finnish tax nonresident living in the United Kingdom cannot be liable to more tax on his dividend income than what a Finnish resident would have to pay in a similar situation.
Wikipedia makes it sound somewhat confusing (poor 'source', I know!)
The income from dividends, rents, and capital gains are taxed with investment income tax. The investment income is taxed at fixed rate of 30% or 32% for income that exceeds 50 000 euro.
Whether listed or unlisted limited company, at least 30% of dividends received are categorized as tax free income. Rest of the dividends received is categorized as capital income from listed limited companies and as capital income and/or earned income from unlisted limited companies.
And
https://www.vero.fi/download/Suomesta_u ... D%7D/13083 states:
See below for tax to be withheld at source, by countries of residence (of recipient).
The UK is listed under Great Britain and the table has 0%, which seems to imply no tax will be withheld on the dividend at source. This seems to be borne out by http://www.pkf.com/media/1954368/finlan ... 202013.pdf which has a table on page 6 (of the printed page numbers; page 14/15 on the pdf. file numbering).
Are there any experts who can advise? Thanks.
Best wishes
Mark.