Finland Publishes Updated Guidance for Interest on Withholding Tax Refunds
The Finish tax administration has published updated guidance concerning the payment of interest on withholding tax refunds. In general, Finland will pay interest on withholding tax refunds at a rate equal to the reference interest rate minus 2%, with a minimum rate of 0.5% (current reference rate is 0%, so 0.5% rate applies). The updated guidance notes that from 2017, the time limit for a refun…
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