32Therefore, while dividends received by resident pension funds are, in practice, exempt or partially exempt from income tax as a result of the provisions of national law at issue, the dividends received by non-resident pension funds are taxed at 19.5% under the same national legislation, or at 15% or less under double taxation conventions concluded by the Republic of Finland.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.