Certificate of fiscal residence

You can now request a certificate of fiscal residence in MyTax.

Request the certificate of fiscal residence in MyTax

Go to the Tax matters tab and then click the Certificate of fiscal residence link under Certificates.

If a corporate entity located in Finland receives dividends, interest, royalties or other such income from abroad, it will often have to request a certificate of fiscal residence from the Finnish Tax Administration. This is because many countries require a reliable account of where the income recipient resides before the tax-at-source rates determined in a tax treaty can be applied in the country where the income is sourced. The certificate of fiscal residence may be required for the purposes of withholding the correct amount of tax at source or requesting the refund of tax previously withheld at source.

The certificate of fiscal residence is issued if the corporate entity has been a resident taxpayer in Finland in the tax year in question and is considered to be a resident of Finland when the tax treaty is applied.

When requesting the certificate, you must state which country the certificate is going to be submitted to. The contents of the certificate depend on whether Finland has an active tax treaty with the country in question. The taxpayer is responsible for submitting the certificate to the country where the income is sourced. The certificate of fiscal residence is free of charge.

Most countries use special forms where you can state that you hold a certificate of fiscal residence issued by the relevant public authority, as required by the tax treaty. You can attach this form to your MyTax request or send it to the Tax Administration for signing:

Southern Finland Tax Office 2

P.O. Box 30

FI-00052 VERO