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

If you are a non-resident taxpayer, you can submit an application for a tax-at-source card for dividend, interest or royalty income to the Finnish Tax Administration during the year of payment. When you present the tax-at-source card to the payor, the payor can withhold the correct amount of tax at source when making the payment. You can also use the tax-at-source card to apply to the account operator acting on the payor's behalf, i.e. your bank or custodian bank, for a quick refund, to make an adjustment during the year of payment if too much tax has been withheld on your dividend, interest or royalty income.

If too much tax has been withheld on dividend, interest or royalty income, you can request a refund from the Finnish Tax Administration after the year of payment.

How to request a tax-at-source card and a tax-at-source refund

You can submit an application for a tax-at-source card for dividend, interest and royalty income or a refund application for tax at source in three different ways:

• You can submit an application for a single individual or corporate taxpayer in MyTax.
• You can submit multiple applications for individual or corporate taxpayers by using the XML bulk submission.
• If electronic filing is not possible, submit the application by post using a paper form with a QR code.

The application may contain more than one income item.

You can submit the application yourself or request an agent to submit it on your behalf. If the application is submitted by an agent, a power of attorney must be attached.

Attachments to electronically submitted applications must be sent electronically, and enclosures to paper forms must be sent on paper.

Applications in MyTax

You can apply for a tax-at-source card or a refund in MyTax:

• If you are a corporate taxpayer, you can apply for a tax-at-source card in MyTax. If you are an individual taxpayer, you can apply for a tax-at-source card only by submitting Form 5057e on paper.
• Both individual and corporate taxpayers can apply for a refund of tax at source in MyTax.

You can submit the application yourself or your agent can submit it on your behalf.

How to submit the application in MyTax

Log in to MyTax using the Suomi.fi identification service. If you are a foreign actor, use either the Finnish Authenticator application or the eIDAS authentication. To start using the Finnish Authenticator service, follow these instructions: Activation of the Finnish Authenticator application. Register a foreign identifier (UID) for yourself and verify your identity to be able to use the Finnish Authenticator service.

More information about identifying yourself for MyTax is available under “Identification methods for foreign individuals” on the page How to log in to MyTax and other e-services.

After logging in to MyTax, you are asked which tax matters you wish to manage. Select the link Report or request information in a limited scope under Reporting and requesting information in a limited scope. Under Tax at source, select “Application for refund of tax at source” or “Foreign corporate entity’s request for tax-at-source card”.

Fill in the application and add the required attachments by following the instructions for filling in the paper form.. Finally, submit the application.

Instructions for completing the form

• Corporate taxpayers’ tax-at-source card applications
• Corporate taxpayers’ tax-at-source refund applications
• Individual taxpayers’ tax-at-source refund applications

XML bulk submission

If you act as an agent, you can use the XML bulk submission to apply for a tax-at-source card or a refund on behalf of multiple applicants. You can apply for a refund of tax at source for both individual and corporate taxpayers using a single file, and you can submit multiple income items for the same applicant.

To ensure efficient processing of applications, we recommend that a single application should not contain more than 100 dividend payments for one applicant. If you are claiming a refund for more than 100 dividend payments for a single applicant, please divide the payments between multiple applications, for example by dividend payment year.

The XML bulk submission for tax-at-source cards is only for corporate applicants.

You can submit the XML bulk submission in the Ilmoitin.fi service or through the Tax Administration's ApitamoPKI interface. An application is considered received when an XML file fulfilling the mandatory requirements has been submitted by the deadline.

How to set up the XML file

1. Set up the XML file according to the requirements of the technical guidance
   
   • You can find the technical guidance for both tax-at-source card applications and tax-at-source refund applications at the end of the page Specifications – Direct transfers and other e-filings
2. Enter the data in the XML file following the instructions below
   • Corporate taxpayers’ tax-at-source card applications
   • Corporate taxpayers’ tax-at-source refund applications
   • Individual taxpayers’ tax-at-source refund applications

How to submit XML files in the Ilmoitin.fi service

Log in to the Ilmoitin.fi service using Suomi.fi identification. If you are a foreign actor, use the Finnish Authenticator application for identification. To start using the Finnish Authenticator service, follow the instructions Activation of the Finnish Authenticator application. Register a foreign identifier (UID) for yourself and verify your identity to be able to use the Finnish Authenticator service. After this, a person authorised to sign for your company must assign a Suomi.fi authorisation to your identifier: Applying for a refund of tax at source and a tax at source card. You can then start submitting the XML bulk submission through the Ilmoitin.fi service.

More information about different identification tokens on Suomi.fi

Go to the Ilmoitin.fi service

How to submit XML files by using an interface

You can submit XML files through the Tax Administration's ApitamoPKI interface.

When using the ApitamoPKI interface, you do not need a Suomi.fi authorisation to act on another’s behalf. Instead, you need a separate certificate. To obtain the certificate, your company must have a Finnish Business ID.

Read more about the ApitamoPKI interface

How to send attachments

Send the attachments relating to your XML bulk submission separately in PDF format either in the Ilmoitin.fi service or through the interface. You can send the attachments only after the application has been submitted and the system has registered it with the ApplicationId, allowing the attachments to be matched with the application. You cannot use Ilmoitin.fi to send missing attachments to applications submitted on paper.

See technical guidance: Electronic attachments to electronic applications for tax-at-source refunds and for tax-at-source cards (pdf)

Paper forms with QR codes

If it is not possible to submit an application electronically, you can send the application by post using a paper form with a QR code. Please fill in the application form in accordance with the instructions and send it to the address stated on the form.

Corporate taxpayers

• Application for a tax-at-source refund – foreign corporate entities (6163e, 6167e and 6165e) 
• Foreign corporate entity’s application for a tax-at-source card on dividend, interest and royalty income (6211e)

Individual taxpayers

• Application for a tax-at-source refund – natural persons (6164e, 6167e and 6166e)
• Application for a non-resident taxpayer’s tax-at-source card, prepayments or tax card (5057)

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