Application for refund of Finnish withholding tax on dividends, interest and royalties (natural persons), instructions for filling in Form 6164e and Form 6167e (enclosure)

Submit the application for a refund of tax at source to the Finnish Tax Administration within three calendar years from the end of the calendar year when the tax was withheld.

The Tax Administration will pay out the tax-at-source refund if the refundable amount is at least €10.

Read more about the processing times

Refund applications arriving at the Finnish Tax Administration will be scanned using optical character recognition, i.e. converted into digital form. Because of this, it is important that you do not add any stamps, text or the like close to the QR code to the application form.

You can use one-sided or two-sided printing when printing out the form, and you can fill in the form manually if you prefer. Remember to sign the application.

Send the completed form to the address stated at the top of the form.

The following attachments are required:

• a receipt or voucher addressed to you for the dividend, interest or royalty paid and the tax at source withheld
• a certificate of fiscal residence issued by the tax authority for the tax year that the application concerns; alternatively, you can ask the tax authority of your country of residence to fill in the section “Certificate of Fiscal Residence”on the form (see section "Certificate of Residence" on this page for more information) 
• a power of attorney if you are represented by an agent.

Select the language of the form according to the language in which you would like to receive the decision and any requests for additional information:

• application form in Finnish
• application form in Swedish
• application form in English

Enter all amounts in euros. The Tax Administration uses euros in the decision it issues.
Fill in the form carefully and add any required attachments to ensure efficient and smooth processing of your application. Mandatory information is marked with an asterisk on the form.

1 Applicant

1.1–1.2 Family name, Given names

Enter your family name and given names. Do not use abbreviations or add titles or marital status. If you are requesting a refund together with your spouse, enter both your and your spouse’s names and separate them with a comma.

1.3 Tax id. no. in country of residence

Enter the tax identification number (TIN) issued by your country of residence. If you are requesting a refund together with your spouse, enter TINs for both of you and separate them with a comma. For further information about TINs, please contact your local tax authority.

1.4 Finnish personal identity code or date of birth

Enter your Finnish personal identity code. If you do not have a Finnish personal ID, enter your date of birth in the form dd.mm.yyyy. If you are requesting a refund together with your spouse, enter Finnish personal IDs or dates of birth for both of you and separate them with a comma.

1.5 Country of residence

Enter your country of residence, i.e. the country where you live on a permanent basis and where you pay tax on your income from all countries.

1.6–1.8 Address

Enter your postal address, postal code and post office in appropriate fields.
1.9–1.10 Previous refunds

If you have requested a refund of tax at source from the Tax Administration earlier, select Yes. If you select Yes, enter the number of the previous refund decision in field 1.10.

1.11 Telephone number

Enter your telephone number in international format.

2 Information on the income

Enter the type of income on which the tax at source that you request to be refunded was withheld. Select only one option. If you are requesting tax refunds regarding more than one type of income, fill in a separate application for each income type.

3 Dividends

Enter information about your dividend income. If you are requesting a refund of tax at source withheld on interest or royalty income, leave fields 3.1–3.17 blank.

3.1 Receipt of dividends is

Select the appropriate box to state where your dividends originate from. If you do not know the ground for your share holding, please contact your account operator, i.e. bank.

3.2–3.6 Information about the fund or partnership

Fill in these fields only if you received the dividend income through a partnership.
A refund of tax at source can be requested only by the party who is considered to be the taxpayer under Finnish national law. If the income is paid to a foreign flow-through corporate entity, the application must be submitted in the entity’s name. The foreign entity can apply for a refund of tax at source on Form 6163e.

Partnerships, on the other hand, are usually not separate taxpayers. In this case, fill in the application in the name of a partner and enter the partnership’s information in sections 3.5–3.6.

3.7 Name of payer

Enter the payer's name exactly as it is in the dividend voucher or bank statement.

3.8 Payer’s ISIN (International Securities Identification Number)

Enter the ISIN code of the company that paid the dividend. The ISIN code identifies a security. For example, the ISIN codes of securities issued in Finland follow the format FI0000123456.

If you do not know the ISIN code or do not find it in the dividend voucher, for example, please contact your account operator, i.e. bank.

3.9 Payer is stock-exchange listed

A company is stock-exchange listed if any of its shares are listed and traded on a regulated market supervised by authorities. Tick the appropriate box in field 3.9 to indicate whether the dividend payer company was listed or non-listed on the date of dividend payment.

3.10–3.15 Details about the dividend payment and refunding

Enter information about the dividend payment in these fields. Enter the amounts in euros.

Enter the date when the dividend income was paid in field 3.10.

Enter the number of shares in field 3.11, and the gross amount of dividend, the amount of tax withheld and the amount you request to be refunded in fields 3.12–3.14. Enter the amounts in the appropriate fields (euros and cents with two decimal places). Do not use commas or points.

If you are requesting a refund of tax at source on more than one dividend payment, tick the box in field 3.15 and report the other dividend payments on Form 6167e (enclosure). Do not report the dividend payment you entered in Form 6164e in the enclosure (Form 6167e). You can add as many Forms 6167e as needed. In field 3.15 of Form 6164e, also enter the years when the dividend payments reported in Form 6167e were paid.

3.16 Give the name of the foreign intermediary bank(s) handling the dividend payment

Enter the names of all the intermediary banks through which the dividend was paid to you. You must provide accurate identifying information about each specified intermediary bank, such as the address of the relevant branch office. If you do not know the names of the intermediary banks, please contact your account operator, i.e. bank.

3.17 On what grounds do you seek refund?

Enter the ground for your refund application. If you are requesting a refund based on a tax treaty between Finland and your country of residence, select “Based on tax treaty”.

Tax at source withheld under a tax treaty is usually credited in the country of residence. If you reside within the European Economic Area and, exceptionally, your country of residence does not fully credit the tax at source you have paid on the dividend to Finland, you can request that the dividend received from Finland should be taxed in the same way as if it had been paid to an individual taxpayer residing in Finland. Submit the request by selecting “On other grounds” and attaching Form 6161e to your application.

Read more about dividends, interest and royalties paid to other countries

Read more about the taxation of dividends paid to resident taxpayers

4 Interest payments or royalties

If you have received interest or royalty income, fill in this section.

4.1 Name of payer

Enter the name of the interest or royalty payer using the payer’s official name in Finnish.

4.2–4.5 Income information

Enter information about your interest or royalty income.

4.6 On what grounds do you seek refund?

Enter the ground for your refund application. If your application is based on a tax treaty between Finland and your country of residence, select “Based on tax treaty”. 
If your application is not based on a tax treaty, select “On other grounds, what” and state the grounds. You can use a free-form attachment if needed.

5 Bank account number for the refund

Enter the bank account to which you want the refund to be paid.

For payments made within the Single European Payment Area (SEPA), fill in the name of account holder, the bank account number in IBAN format, and the bank’s BIC. Note that the country codes in the IBAN and the BIC must be identical. For example, if the IBAN begins with country code FI, the country code used in the BIC must also be FI.

For payments outside the SEPA, enter a country-specific clearing code and the name and address of the receiving bank, as well as the name of account holder and the bank account number.

In 5.9, you can add your own reference number, which the Tax Administration will use when paying the refund. The Tax Administration will also use this reference number in any information requests to identify the application.

6 Information on the agent signing this application form

If you want the Tax Administration to send the decision and any information requests to your agent, state the agent’s contact information. Enclose a power of attorney and tick the box in field 6.9.

Enter the agent’s name, identifier in the country of residence and contact information in fields 6.1–6.8. Based on the agent’s identifier, the Tax Administration can separate the tax-at-source refund applications submitted by a certain agent from other applications. Based on the identifier, the Tax Administration can also check the status of all applications submitted by a certain agent. The agent’s identifier may be a Business ID, a tax identification number (TIN) issued by another country, or an identifier issued by another public authority.

If you are represented by more than one agent, enter the details of the agent that you want us to send the decisions and information requests to, even if a different agent has signed the application.

After you have completed the form, ask the tax authority of your country of residence to fill in the “Certificate of Fiscal Residence” section. In the section, the tax authority confirms that, under the tax treaty, you were a resident of that country when you received the income on which the tax at source was withheld.

Alternatively, you can ask the tax authority to give you a separate certificate of residence. If you enclose a separate certificate of residence, tick the box “A certificate of tax residency issued by local authorities is enclosed”.

Make sure you read the affirmation statements carefully before signing the application. Tick the appropriate boxes.

Remember to date and sign the form. If you are requesting a refund together with your spouse, your spouse must also sign the form. Alternatively, your spouse can authorise you to sign the form on their behalf. In that case, a power of attorney must be enclosed. 

1 Applicant

1.1 Official name or family name and given names

Enter your official family name and given names. Enter the name in exactly the same form as it is in the application, Form 6164e.

1.2 Tax identification number in country of residence (TIN)

Enter your tax identification number (TIN). If you are requesting a refund together with your spouse, enter TINs for both of you and separate them with a comma.

1.3–1.4 Accounting period

Leave these fields blank.

2 Specification of the dividends

Enter details of the dividend payment. For more information, see what is stated about fields 3.7, 3.8, and 3.9–3.14 in the instructions for filling in Form 6164e.

If dividend, interest or royalty income is paid to a deceased person who lived abroad, the liability for tax on this income (foreign decedent’s estate or inheritors) primarily depends on whether or not a decedent’s estate is formed under private law applicable to the inheritance. If an estate is formed according to the law of the deceased person’s country of residence, the estate is considered to be liable for tax in Finland until the distribution of inheritance. Read more in the Tax Administration’s detailed guidance: Impact of private international law on Finnish taxes , chapter 4.3 A foreign death estate or inheritors as taxpayers in income taxation.

Submit a foreign decedent’s estate application for a refund of tax at source on Form 6164e if the application concerns income received in the deceased person’s year of death, because the foreign estate is taxed in the same way in the person’s year of death as the person would have been taxed when alive.

Submit a foreign decedent’s estate’s application for a refund of tax at source on Form 6163e if the income was received after the year of death, because foreign decedent’s estates are considered corporate entities under Finland’s national tax legislation.

Attach the following documents to the application:

• a death certificate or a free-form statement of the year of death of the person
• a power of attorney signed by all parties to the estate
• an estate inventory deed listing the parties to the estate.

If no estate is formed under the law of the deceased person’s country of residence, request a refund of tax at source in the name of the inheritor.