What is the dividend withholding rate between Finland and Russia?

Under the Finland-Russia tax treaty, the withholding rate on dividends is 12% for portfolio investors (general rate). A reduced rate of 5% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 12% rate compares to a median of 15% across Finland's 34 active treaty partners, and 10% across Russia's 27 active partners.