Book-entry account

• No deposit limit. You can transfer shares you already own and ETFs to a book-entry account.
• Traded products: stocks, funds, ETFs and ETPs.
• Subject to annual taxation: 30—34% on capital gains and 25.5—28.9% on dividends.
• Dividends are paid into the account of your choosing.
• In most cases, tax at source in excess of the Finnish dividend tax rate is taken into account and refunded in Finnish taxation.
• Capital losses are tax-deductible in annual taxation: the deduction can be transferred to capital gains in the current and subsequent five years.
• There is no limit on the number of book-entry accounts you can hold.

The book-entry account enables you to diversify effectively and it suits all investors. You can open a book-entry account via the op.fi service or on OP-mobile.

Open a book-entry account

Equity savings account

• You can only deposit money, the maximum deposit is 100,000 euros.
• Traded products: all stocks listed in Finland on Nasdaq Helsinki or the First North Finland marketplace.
• Capital gains tax of 30—34% is payable when you withdraw money
• Dividends are paid into an Equity Savings Account and can be re-invested before taxation.
• In the long run, it is worth keeping Finnish dividend shares on your equity savings account.
• Capital losses are tax-deductible when you close the account and withdraw funds from it.
• You can only have one equity savings account.

The equity savings account is the option if you want to reinvest dividends and any possible capital gains. 

Open an equity savings account

The book-entry account and the equity savings account are provided by an OP cooperative bank. When investing, it’s wise to remember the associated risks. An investment’s value can either rise or fall, and there are no guarantees of recovering all your invested capital. OP doesn’t guarantee a return on your investment, and past performance is no guarantee of future performance. Taxation is based on each customer’s circumstances and can change.