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Finland · equity savings accountLevel 2Products5 minUpdated Equity savings account rules
The equity savings account (osakesäästötili) is exceptional in how it is taxed, but it is also the most limited account type. It pays to know the rules before you open one.
The tax rules described here apply to individuals who are tax residents in Finland. If you are taxed elsewhere, your own country’s rules apply.
- What you can and cannot buy on an ESA
- What the deposit limit restricts in practice
- How a withdrawal is taxed
Equity savings account (ESA)
On an ESA you can switch between shares inside the account without paying tax on every sale. Tax is due only when you withdraw, and only on the return portion of the withdrawal. Deposits of up to €100,000, one account per person. Suitable for an active stock investor.
ESA rules and limits
The equity savings account comes with a few rules that are good to know:
- Deposit cap of €100,000: you can deposit at most this much; the account's value may grow beyond it without limit.
- One account per person: you cannot hold several ESAs at the same time.
- Listed shares only: no ETFs, funds or bonds.
- Tax only when you withdraw, and only on the return portion of the withdrawal, not on the whole withdrawal.
This content is for information purposes only and should not be construed as investment advice or a recommendation. Investing always involves the risk of losing capital. The value of financial instruments and investments can go up or down, and past performance is no guarantee of future returns.
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