Saxo Banque : vos avis sur ce courtier bourse en ligne

Concernant les frais de ventes pour actions inéligibles suite Brexit, j’attends septembre pour vendre et je m’attends à payer uniquement les même frais de passage que pour un ordre en ligne.
Saxo ayant volontairement désactivé la possibilité de vendre en ligne (au lieu de mettre les lignes en Sell Only), je ne vois pas pourquoi je paierai le prix d’un ordre par téléphone.

P.S: j’ai effectivement aussi été remboursé samedi pour Unilever.

Ce que vous raconte Saxo est un demi-mensonge ( ou une demi-vérité ) : la loi Finlandaise a changé en janvier 2021 et les courtiers/banques/dépositaires doivent fournir à l’administration fiscale Finlandaise des informations sur les porteurs des actions ( nom, date de naissance … ) afin de leur faire bénéficier d’un taux préférentiel en matière de retenue à la source.

Si le courtier/banque/dépositaire ne veut pas gérer cette paperasse ou ne veut pas prendre de risque, il n’enverra pas ces données et appliquera la retenue à la source maximale de 35%.

Théoriquement on peut demander un remboursement de la somme prélevée mais il faudra à chaque fois remplir des formulaires, fournir des justificatifs, tout envoyer au fisc Finlandais et attendre quelques mois/années.

p.s : c’est encore une "réforme" de l’OCDE ( les types qui ont des salaires exonérés d’impôt et qui essayent de vous faire raquer un max ).

https://www2.deloitte.com/content/dam/D … 202021.pdf

With TRACE, foreign custodians must consider 1) whether they want to
register in Finland as so called authorized intermediaries and 2) if they
register, whether they are able to provide sufficient information as specified
by the Tax Administration, and whether they are able to examine and identify
whether the dividend recipient is the beneficial owner and thus entitled to a
treaty benefit, being the lower withholding tax amount. The custodians face
the risk of potential tax liability, if they do not ensure the above before
confirming the treaty benefits.

With the TRACE model, the primary
liability for the correct amount of
withholding tax is passed from Finnish
issuers to foreign registered custodians (the
so called Authorized intermediaries, AI).
From the issuers’ point of view, this is
justified as in practice listed companies do
not have any possibilities to clarify the
dividend beneficiaries. In practice,
companies have already had to rely on the
information received from the custody
chain.

Issuers’ concern is that if foreign investors
are more often forced to reclaim
withholding taxes in a years long refund
process (currently 2 3 years). Question
being, will this affect the willingness to
invest in Finnish shares and/or affect the
value of Finnish companies? Being a matter
of the functioning and attractiveness of the
Finnish capital markets.

https://www.europeantax.blog/post/102fp … rth-taking

A criticized reform will abolish the current so-called ‘simplified procedure’ for nominee-registered shares that has secured a lower 15% WHT on most dividends paid to non-resident shareholders in tax treaty jurisdictions. Abolishing the current regime means that Finnish-source dividends may be subject to Finnish WHT at a rate of 35% from 2021.

Under the new rules, the lower treaty rate will be inapplicable unless detailed information on the final recipient of the dividend is submitted to the Finnish tax authorities. The new legislation will also increase the obligations and liabilities of foreign custodian banks and other intermediaries who may be liable for unpaid WHT, if detailed information on the dividend recipient has not been, or has been incorrectly, submitted.

From 2021, custodians registered in Finland will be required to confirm the jurisdiction of tax residence of the final recipient and to confirm that the provisions of a tax treaty are applicable. If the custodian fails to discharge this obligation, the custodian will be liable for any unpaid WHT. It is anticipated that banks and custodians will mitigate their own risk by withholding the maximum amount of WHT (35%) at source instead of applying the lower treaty rate and carrying a tax risk on behalf of their client. This would mean that recipients would have to go through a lengthy WHT reclaim process in order to benefit from the lower treaty rate.

The reform aims to improve tax authority supervision and the disclosure of final recipients’ identities. However, at the same time, it removes all the benefits of the ‘simplified procedure’ that aimed to increase the attractiveness of investing in Finnish shares. It remains to be seen how the change will impact foreign investment in Finland. There is a risk that investment into Finland will be seen as too expensive (due to 35% WHT rate) or too complicated (due to lengthy WHT reclaim process).

The new legislation is based on the OECD Treaty Relief and Compliance Enhancement (TRACE) model, but it seems that Finland will be the first country to implement changes on the basis of this model. There is a risk that Finland will be the guinea-pig for this experiment as it may take years to change established practices in the financial sector.

https://www.vero.fi/en/individuals/tax- … royalties/

If you are not a resident in Finland and get dividends, interest or royalties, the Finnish payer must withhold tax at source. Typically, the rate is 30 percent.

If the payment goes to a shareholder of nominee-registered shares, the payer does not have the details necessary for identification of the beneficiary. In that case, the tax to be withheld at source is 35 percent.


Depending on the provisions of different tax treaties, a lower rate — or even a full exemption from taxation — may be in force.

The payer has the right to withhold the source tax at lower rates as set out by the treaty on the condition that you present your full taxpayer identification details and proof confirming that the treaty is applicable in your circumstances.

The identification details are the following:

    Your name
    Date of birth and other official ID information
    Address in country of residence
    A certificate from that country’s tax authorities proving that they treat you as their resident.

https://www.vero.fi/en/About-us/contact … lication2/

Dernière modification par Oblible (24/03/2021 22h07)