Annual Information Returns

Tax payers have an obligation to provide the Tax Administration with annual information on payments other than income notified to Incomes Register, e.g. paid dividends. This is done by filing an annual information return. A company must file the return electronically, if five or more beneficiaries are included.

 The return must be filed by the end of January of the calendar year following the year of payment. In case dividends have been paid more than once during a calendar year, or if the dividend is paid over several years on the basis of one corporate decision, an annual tax return must be filed for each such decision.