Dividends to owners / shareholders may be distributed after the end of the fiscal period (the balance of the year), if the equity of the company allows it.
Dividends are taxed to the shareholder / shareholders as capital gains. Tax-free portion of the dividend from the beginning of 2014 is 8%. Tax-free portion is calculated on the amount of equity. The remainder of the taxable as capital gains at the rate of 30% for residents of Finland. For non-residents the tax department publishes an annual table tax% tax depends on your country of residence (the residence).