Central Tax Board Ruling: Income Derived by Non-Resident Investor from a Finnish Real Estate Investment Fund Not Taxable in Finland

Type

Journal

Author

Holkeri, K.

Country

Finland

Published Date

May 15, 2012

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 3

DOI

https://doi.org/10.59403/1bay828

Document

Go to Tax Research Platform

On 1 February 2012 the Central Tax Board rendered an advance ruling (KVL 002/2012) stating that the income or capital gains derived by a non-resident investor from a Finnish special investment fund investing in Finnish real estate was not taxable in Finland by virtue of domestic tax law and the Nordic Tax Treaty.

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Central Tax Board Ruling: Income Derived by Non-Resident Investor from a Finnish Real Estate Investment Fund Not Taxable in Finland