Form 6164e + Enclosure 6167e, Application for refund of Finnish withholding tax on dividends, interest, and royalties (Individual applicant)

If you are a nonresident in Finland and you receive dividends, interest, or royalties from sources in Finland, your payor must withhold tax at source on the amounts they pay you.  Typically, the rate is 30 percent.  However, under provisions of a tax treaty between Finland and your country of residence, the rate may be lower. Sometimes the income in the form of dividends, interest or royalties may even be fully exempted from taxes. If the income you receive is interest, it is normally not subject to Finnish taxation.

If you received dividends and too much source tax was withheld on them, please contact the payor, or the Finnish-based account operator that the payor has authorised. Such an operator is likely to be the bank that has taken care of the payments of the dividends that the Finnish company distributes. The payor is able to adjust your tax withholding during the year when they pay you.

If the payor has done so, the Tax Administration does not make an additional refund of the same amount.  If the payor has not adjusted your withholding, and as a result, too much tax was withheld at source, complete this form (Form 6164e) to ask for refund. If several payments of dividends were involved, complete Form 6167e as an enclosure. You can complete as many enclosure forms as you need.

You cannot send the application to the Tax Administration until the year of payment is over. Any application forms that arrive during the year of payment are not processed until after the end of the year. If you send an application too early – during the year of payment – the Tax Administration will inform you about the above rules by letter.

You are entitled to apply for refund during the three calendar years that follow the year of payment and withholding.

Applications for refund can now be submitted electronically. A nonresident individual or an agent acting on their behalf can submit an application through the Tax Administration’s e-filing portal. The Tax Administration also accepts bulk submissions through the Ilmoitin.fi portal. A bulk submission is an XML file containing applications for several applicants. You can utilise these filling instructions when submitting information electronically as well.

Read more on sending electronic applications for tax-at-source refunds.

If the excess withholding only amounts to €10 per year or less, we will not pay a refund. We use the euro currency for the calculation of your refund and for writing up the decision on refunding.

You are not expected to enclose any receipts or vouchers on the amounts paid to you or on the taxes withheld at source. However, you should keep all receipts, vouchers and documentation, because the Tax Administration may ask you to present all of them later. Do not forget to authorise the completed application form with your signature.

Send completed form to:
Finnish Tax Administration
P.O. Box 560
FI-00052 VERO
FINLAND

Read more about taxation at source

How to complete Form 6164e

The layout of the form contains specific markings for required fields. It is important that you enter the information and amounts carefully. Any fields where you have nothing to fill in must be left blank. See below for guidance on how to complete the form.

1 Applicant

1.1–1.2 Family name, Given names

Fill in the 1.1 and 1.2 fields with your first and last names, no title, no marital status. Please do not abbreviate any of the names. If you and your spouse are submitting the refund application together, please separate your and your spouse’s names with a comma.

1.3 Tax id. no. in the country of residence

Enter your Tax Identification Number (TIN) in this field. If you and your spouse are submitting the refund application together, enter the TINs for both of you, and separate the two TINs from one other with a comma.  For further information on code numbers for fiscal identification, please contact the tax authority in your country.

1.4 Finnish personal identity code or date of birth

This field is for your Finnish personal ID if you have one. If you don’t have it, please fill in your date of birth as “dd.mm.yyyy”.  If you and your spouse are submitting the refund application together, please separate your and your spouse’s Finnish personal identity codes with a comma.

1.5 Country of residence

This field is for the name of your tax-residence country, in other words, the country where you live on a permanent basis and where you pay tax on your income that you may receive from sources worldwide.

1.6–1.8 Address

The fields from 1.6 to 1.8 are for your address information.

1.9–1.10 Previous refunds, if any

 Tick “Yes" in 1.9 if you have submitted a refund application to the Tax Administration previously. In this case, you must additionally fill in field 1.10 with the decision number.

1.11 Telephone number

This field is for your phone number in the international format.

2 Information on the income

Select the category of the income concerned by the withholding of tax at source. Do not tick more than one box. If you are applying for refunds that concern many items of income representing different categories or types, you must complete separate application forms to show each one of them.

3 Dividends

3.1 Receipt of dividends is...

Tick the box as appropriate, indicating how your shareholding is connected with your dividends. If you do not know the basic arrangement of how you own the shares that entitle you to receive dividends, please contact your account operator or bank in order to find out. Then tick the correct box.

3.2–3.6 Information about the fund or partnership

Do not fill in these fields unless you received the dividends by way of your holdings in a fund or in a partnership. In other words, if your dividends were paid to you because you are a shareholder in a fund or a partner in a partnership that owns corporate stock, please fill in the information on the fund or partnership as appropriate.

3.7 Name of payor

Enter the registered company name or business name of the company that paid out the dividends.

3.8 Payor’s ISIN (International Securities Identification Number)

Enter the ISIN code of the company that paid out the dividends. If you do not seem to find the ISIN code in the documents or vouchers in order to fill it in to this field, please contact your account operator to ask for it.

3.9 Payor is stock-exchange listed

Companies are “listed” on a stock exchange if any of its stock, which may be issued as a set of different series, is subjected to public trading in a regulated market where securities are traded under the supervision of local authorities. Tick the box in field 3.9 as appropriate, depending on whether the payor company that distributed the dividends was listed – or not listed – at the time when the dividends were paid.

3.10–3.15 Details about the dividend payment and refunding

These fields are for amounts, dates, and other information on your income in the form of dividends. Enter the received dividends in the euro currency.

Field 3.10 is for the date when the Finnish company paid the dividends out. Please note that it may be that the date is not the same as the date when you received the dividends in your bank account. 

You are required to enter how many shares you have in 3.11, and then enter the gross amount of your dividends, how much tax was withheld on them originally, and how much you demand to be refunded back to you in fields 3.12 to 3.14. Even if you have already received some restitution of the withheld amount back, you should still fill in the entire tax that was originally withheld in field 3.13.

If you are applying for refunds for more than one payment of dividends by the distributing company, tick the box in 3.15 and complete Form 6167e to enclose it with the application, indicating the required information on the dividend payments. Please note that you should not repeat the information on Form 6167e if you have already entered the amount of the dividends that were paid (on Form 6164e i.e. the main form). Use as many Forms 6167e as you need.

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

Give the names of all the banks that were involved in the transfer of the payment of the dividends to you. If you do not know the names, please contact your account operator or bank in order to clear up the chain of intermediary banks. Fill in the information in this field.

3.17 On what grounds do you seek refund?

Enter the reasoning for your refund application in this field. If your country of residence and Finland have a tax treaty, and you seek refund by reference to the provisions of that treaty, tick “Based on tax treaty”. If you ask for refund without invoking the provisions of a treaty, tick “On other grounds, what” and fill in your reasoning.

4 Interest payments or Royalties

This section of the form is for information on the interest or royalties you have received. If the income you received is dividends and you are submitting the refund application due to the withholding on them, you must leave this section blank.

4.1 Name of payor

Enter the name of the party that pays you interest or royalties. Spell the payor's name as it is spelled in the official registers in Finnish. It is important that this field only contains the name. Do not add any extra characters or numbers, etc.

Details on the income you have received in the form of interest or royalties

These fields are for amounts, dates, and other information on your income.

4.6 On what grounds do you seek refund?

Enter the reasoning for your refund application in this field. If your country of residence and Finland have a tax treaty, and you seek refund by reference to the provisions of that treaty, tick “Based on tax treaty”. If you ask for refund without invoking the provisions of a treaty, tick “On other grounds, what” and fill in your reasoning.

5 Bank account number for the refund

5.1 IBAN account number (or other int’l format)

Enter the account number in the IBAN format. If the bank account number you have is not expressed in the IBAN format, you can indicate it in another internationally accepted format.

5.2 BIC or SWIFT

This field is for the BIC or SWIFT codes of your bank.

5.3 Name of account holder

This field is for the account holder’s name.

5.4–5.10 Details about the bank or other financial institution

If you reside outside of the EU and your bank account number is not in the IBAN format, enter the bank’s name, address, country and Clearing code.  If your bank requires that a unique reference number be added for the inbound payment, enter it in 5.9.

6 Information on the agent signing this application form

If you have authorised someone to apply for the refund on your behalf and to sign this form for you, their name and details must be entered in 6.1. - 6.8.  You must enclose a letter of authorisation (= a power of attorney), and box 6.9 must be ticked. If you have not engaged the services of an agent or representative, leave this section blank.

Further information

Certificate of fiscal residence

After you have filled in the fields that concern you, show the form to the tax authorities of your country of residence. Ask them to complete the "Certificate of Fiscal Residence" section. This means that they give an affirmation that you were a tax resident of that country at the time when you received the income. Alternatively, you can ask for the authorities of your country to give you a certificate proving your fiscal residence as a separate document. If your certificate is enclosed as a separate document, tick the "A certificate of tax residency issued by local authorities is enclosed" box.

Affirmations and the applicant’s signature

Make sure you read the affirmation statements carefully before you authorise them with your signature. Tick the boxes as appropriate.

Remember to date and sign the completed form.

How to complete Form 6167e (the enclosure)

If more than one transaction was involved when you received the dividends for which you seek refund, complete Form 6167e. You can enclose as many Forms 6167e as you need.

1 Applicant

1.1 Official name or family name and given names

Fill in your names as they are spelled in the official registers. Family name and given names should be separated by comma.

1.2 Tax identification number in the country of residence (TIN)

This field is for your TIN, the Tax Identification Number. If you and your spouse are submitting the refund application together, enter the TINs for both of you, and separate the two TINs from one other with a comma.  For more information, see "1.3 Tax id. no. in the country of residence” above in the guidance for Form 6164e.

1.3–1.4 Start and end dates of the accounting period

Please leave these two fields blank because they concern corporate applicants (=legal persons) only.

2 Specification of the dividends

This section of the form is for information on the dividends you have received. Please spread out the dividend information so as to fill in the fields of this section correctly. For more information on how to fill in the specific fields, see “3.7, 3.8, and 3.9 to 3.14” above in the guidance for Form 6164e.