Applications for tax-at-source refunds and tax-at-source cards

If too much tax has been withheld at source on dividend, interest or royalty income, a nonresident is entitled to ask for a refund from the Finnish Tax Administration after the year of payment. The application can be submitted by the income beneficiary or an agent acting on their behalf.

The income beneficiary can also apply for a tax-at-source card from the Finnish Tax Administration during the year of payment. The entity can present the card to the Finnish payor before the income is paid, allowing the payor to withhold the correct amount of tax-at-source when the payment is made. In cases where the payment has already been made, and too much tax was withheld on the dividend, interest or royalty income, the holder of a tax-at-source card can apply for a quick refund from their custodian bank, but only during the payment year itself.

The following options are available for submitting refund and tax-at-source card applications concerning dividend, interest and royalty income:

• A bulk submission in XML format that the sender of the file can use to submit applications for several natural persons as well as corporations and organisations with one file in the Ilmoitin.fi portal
• An electronic application for one applicant at a time, whether the applicant is a natural person, corporation or organization submitted on the Tax Administration’s e-filing portal
• With a QR-coded paper form for situations, in which natural persons, corporations or organizations cannot utilise the electronic channels

The application can be submitted by the income beneficiary or an agent acting on their behalf. When an agent is acting on behalf of the applicant, a power of attorney must be attached to the application. The attachments for applications submitted via electronic channels are also sent electronically, while paper attachments are submitted with the paper form.

XML bulk submissions for tax-at-source refunds and tax-at-source cards

You can use the XML bulk submission to apply for a tax-at-source refund or tax-at-source card for dividend, interest and royalty income on behalf of several applicants. You can use the same file to apply for a tax-at-source refund for both individual and corporate customers, and the same applicant can have more than one income item on a single application. XML bulk submissions are submitted in the Ilmoitin.fi portal. In order to submit an application, it is enough that the sender has sent a file by the deadline that fulfils the mandatory requirements.

• You can find the XML schema, technical guidance and XML example files on the IT developers’ specification page at ‘Application for refund of tax withheld and application for tax-at-source cards’.

Note. The XML mass application for tax-at-source cards is intended solely for corporate applicants.

Identification and submitting an application in the Ilmoitin.fi portal

XML bulk submissions for tax-at-source refunds and tax-at-source cards are submitted in the Ilmoitin.fi portal. Ilmoitin.fi can be accessed using Suomi.fi identification methods. A foreign corporate entity can identify themselves using the Finnish Authenticator Identification Service. There is also a separate Suomi.fi authorisation role (‘Applying for a refund of tax at source and a tax at source card’) required for submitting tax-at-source refund and tax-at-source card applications.

It is not necessary to apply for IDs and authorisation roles separately for each applicant; rather, it is enough that the applicant's agent, for instance, has the necessary IDs and authorisations.

For more information on different identification methods visit Suomi.fi. 

Sending attachments

The attachments to XML bulk submissions are submitted separately in PDF format in the Ilmoitin.fi portal. Sending attachments requires that the application has already been sent and that the ‘ApplicationId’ identifying the application of a specific applicant used to match it with the attachment can be found in Ilmoitin.fi. This means that attachments for applications submitted on paper cannot be sent via Ilmoitin.fi.

Read more about sending attachments on the software developer pages: ‘Electronically supplied enclosures to tax-at-source refund applications and applications for tax-at-source cards.’

Tax Administration’s e-filing portal

The Tax Administration’s e-filing portal can be used to submit electronic applications for tax-at-source refunds and tax-at-source cards. An application can be submitted either by the income beneficiary themselves or an agent acting on their behalf, and the portal requires identification when logging in.

• You can use the same electronic tax-at-source refund form to submit the application for one individual or corporate customer at a time, but one refund application can include more than one income item.
• Correspondingly, you can use the same electronic tax-at-source card application to submit the application for one corporate customer at a time, and the application can focus on either one or several income payors. Individual customers can apply for a tax-at-source card with the application 5057e.
   

Identification when submitting an application in the e-filing portal

The e-filing portal can be accessed using Suomi.fi identification methods. A nonresident individual client can identify themselves using an eIDAS token. A foreign corporate entity can identify themselves using the Finnish Authenticator Identification Service. The portal does not require a separate authorisation role, and it is not necessary to apply for IDs separately for each applicant; rather, it is enough that the applicant's agent, for instance, has the necessary ID to log into the portal. 

QR-coded paper forms

If it is not possible to submit applications electronically, the application can still be submitted by mail using the QR-coded application forms:

Corporations or organisations

• Application for Refund of Finnish Withholding Tax - Foreign Corporations and Organisations (6163e, 6167e and 6165e) 
• Foreign corporation’s tax-at-source card application for dividend, interest and royalty income (6211e)

Natural persons

• Application for refund of Finnish withholding tax - individual (6164e, 6167e and 6166e)
• Non-resident's application for tax at source card, tax card, tax prepayment or tax number (5057e)

Remember to also acquaint yourself with the filling instructions available on each form’s web page.