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.

There are 3 alternative methods available for submitting an application for refund of tax withheld at source, and for submitting an application for a tax-at-source card for dividends, interest and royalties.

• 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
• If the application is submitted in MyTax, one submittal should be made for one individual applicant, and correspondingly, one submittal for one corporate applicant
• 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.’

How to submit the applications in MyTax

MyTax users can submit applications for refunds of tax at source and applications for tax-at-source cards. Either the beneficiary of the income or an agent representing them can submit these applications. After logging in, go to Reporting and requesting information in a limited scope, and click Report or request information in a limited scope.

• You can use the tax-at-source refund form to submit no more than one application in MyTax for one individual or corporate entity at a time. However, one application can contain more than one refundable item.
• In the same way, you can use the application for a tax-at-source card in MyTax to ask for refund for one corporate entity at a time. One application can concern the income being paid to the corporate entity by one or multiple payors. Individual taxpayers can request tax-at-source cards on paper Form 5057e.

Logging in to MyTax

You can use Suomi.fi e-identification service, eIDAS or the Finnish Authenticator to log in.

No authorisation from the client you represent is necessary: for example, if you are an agent representing an applicant for refund or a tax card, you can follow the guidance above to log in to MyTax, and submit the applications on your client’s behalf.

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.