Partial dividend taxability and pooled capital income brackets (Finland)

Some countries tax only a portion of a dividend and then combine that taxable portion with other capital income before applying progressive brackets. For example, Finland treats 85% of a listed-company dividend as taxable capital income, with capital income taxed at 30% up to EUR 30,000 and 34% above that threshold. Let investors set the taxable portion of a dividend and choose whether it enters the shared capital income bracket calculation alongside gains and other eligible income. Today a flat dividend tax rule cannot express both the taxable portion and the shared threshold.