Certificate of tax treatment concerning dividends from Finland (6161e)

Finnish-sourced dividend payments to EEA countries are taxed at source. Tax relief is available on request.

Dividend beneficiaries can use this form to give an account of the tax treatment of dividend payments in their country of residence provided by the tax authority of the country in question. The form is an enclosure to an application for refund of Finnish withholding tax (Form 6164e or 6163e).

The form is in English.

Individual taxpayers:

Usually, taxes withheld at source based on a tax treaty are credited in the country of residence. If you are a non-resident taxpayer living in the European Economic Area (EEA) and if, exceptionally, the tax withheld in Finland on your dividends cannot be fully credited in your country of residence, you may file a claim with the Finnish Tax Administration, requesting that your Finnish-sourced dividends should be taxed as if you were a resident taxpayer in Finland. In that case, enclose the Certificate of tax treatment concerning dividends from Finland (Form 6161e) with your application for refund of Finnish withholding tax (Form 6164e). Read more in the Tax Administration’s instructions on dividends, interest and royalties paid from Finland to beneficiaries in other countries.