Information on income for the calculation of tax at source (Form 6220), instructions

General instructions

Complete Form 6220 to report your Finnish-sourced income for the calculation of tax at source. You can submit the form either as a private individual or on behalf of an organisation (limited liability company). Private individuals are referred to as “natural persons” on the form.

Download Form 6220 from the Forms page. Send the completed form to the address stated on the first page of the form.

If you are a non-resident taxpayer in Finland, the payer must usually withhold tax at source on your Finnish-sourced income (§ 3, act on the taxation of non-residents' income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978)). The tax is withheld as the money is paid to you.

In some cases, however, you must report the income to the Tax Administration and pay the tax yourself. The payer (such as the employer) does not necessarily withhold tax at source if the income is not money but stock options or benefits, for example, or if dividends are paid out in shares rather than in cash. File the above type of income yourself. Based on the information you file, the Tax Administration sends you a decision on tax at source and instructions for payment. If the tax at source, with interest, is less than €10 a year, it is not collected.

Read more about the taxation of non-cash dividends.

The tax-at-source rate is based on the act on the taxation of non-residents' income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978). However, a tax treaty between Finland and the income recipient’s country of residence may affect the taxation such that the tax rate is reduced or no tax is collected.

Read more about dividend, interest and royalty payments to non-resident taxpayers.

A private individual’s return must arrive at the Tax Administration by the due date of the pre-completed tax return. You can check the due date on the tax return. If you have not received a tax return, submit the information to the Tax Administration and check the due date for the return in the Tax Administration decision (available in Finnish and Swedish, link to Finnish). Please note that a different schedule is applied to organisations and that the due date also varies among private individuals (see § 4 and 11 of the decision).

Example 1: A non-resident private individual has received income subject to tax at source for tax year 2021. They must report the income for the calculation of tax at source by the due date of the pre-completed tax return. If they have not received a pre-completed tax return, they must report the income by 24 May 2022.

Example 2: A non-resident organisation has received income subject to tax at source for tax year 2021. The organisation's accounting period is a calendar year. The organisation must report the income by 2 May 2022.

Note, however, that you may have to pay late-payment interest with relief if not enough tax was withheld at source in the year when the income was paid to you. No late-payment interest with relief is imposed if you report the income before the due date of the tax return, at the latest by the end of January in the year following the year of payment. For example, report the income for tax year 2021 by 31 January 2022. Note, however, that where organisations are concerned, the accounting period may affect the calculation of the late-payment interest with relief, read more: Late-payment interest with relief is imposed on back taxes and additional prepayments.

Whatever the due date of the tax return, you can always report your income within 3 years from the end of the year when the tax should have been withheld. In this case, you may have to pay a late-filing penalty or a punitive tax increase. For tax years 2014–2016, returns must be submitted within five years of the beginning of the calendar year after the tax assessment year.

Instructions for filling in the form

Tick the appropriate box to indicate whether you are filing the report as a private individual (natural person) or on behalf of an organisation.

Fill in the necessary fields on the form depending on whether the filer is a natural person or an organisation.

1 Filer

Enter your personal details and contact information. If you report on behalf of an organisation, fill in the organisation’s details and contact information. Make sure you complete all the fields carefully.

If you file as a private individual, enter your last name in field 1.1 and first name(s) in field 1.2. Do not add a title or marital status. If you do not have a Finnish personal ID (field 1.3), enter your date of birth in field 1.4 or your tax identifier (TIN) in the country of residence in field 1.11.

If you file on behalf of an organisation, enter the name of the organisation in field 1.1. In that case, you can leave fields 1.2–1.4 blank. Remember to enter the TIN of the organisation in field 1.11.

Enter the country of residence in field 1.9 and its country code in field 1.10. Please note that Finland (FI) cannot be a non-resident taxpayer’s country of residence. You can check the country code at:

Tick the appropriate box in field 1.12 to indicate whether the income you received is “key employee’s income”. If you file the return on behalf of an organisation, leave the field blank.

2 Information on the representative signing the form

If you are an authorised representative and you file the return on behalf of another person or an organisation, enter your information in fields 2.1–2.9. Enclose a letter of authorisation and tick 2.10.

3 Information on the income

In 3.1, specify the type of income. Do not tick more than one box. If you want to report several types of income, complete a separate form for each income type.

Enter the payer’s name in field 3.2 and the payer’s Business ID in field 3.3. Enter details on the income and the tax withheld in fields 3.4–3.7. If necessary, you can give more information on the income in field 3.8.

If the income has been paid to you in multiple instalments, enter the first date of payment in field 3.4 and the other dates in field 3.8.

Enter the date and sign the form.

If you file the return on behalf of an organisation, enclose a receipt or voucher of the income paid.

If you file a private individual’s return, no receipts or vouchers of the income paid and the tax withheld are required. Be sure to keep the receipts, however. We may ask you to provide further information.