Application for entry in the register of authorised intermediaries, instructions – Forms 6920e and 6921e

You can download the forms on our Forms page

General instructions

These instructions are for applying for entry to the register of authorised intermediaries by filing Form 6920 and for notifying changes to the registration or terminating it by filing Form 6921.

Fill in the relevant sections and remember to include the required enclosures.

Select the language of the form depending on which language the decision and any requests for further information you may receive should be in:

• application form in Finnish (Hakemus säilyttäjärekisteriin) 
• application form in Swedish (Ansökan om registrering i förvararregistret)
• application form in English (Application for entry in the register of authorised intermediaries)

Include the following enclosures:

• the enclosures listed on the form
• proof that the person who signed the application or power of attorney is authorised to do so.

Read more about the register of authorised intermediaries

Submitting the form

Fill in the application form and submit it to the Tax Administration. Your application will be identified and converted to electronic format. Because of this, the QR code on the form must not be hidden by a stamp, handwritten text or other markings.

Send the application to:

Finnish Tax Administration
P.O. Box 550
00052 VERO
FINLAND

Alternatively, send the application and its enclosures by secure e-mail. If you want to do so, send a regular e-mail to financialsector(a)vero.fi stating that you would like to use the secure e-mail. We will then send you instructions on how to submit the application.

Detailed instructions for Forms 6920 and 6921

The first part of the instructions below is for filling in the application form for registration. The latter part concerns changes or termination.

Application for entry in the register of authorised intermediaries (6920)

Use this form to request entry in the register of authorised intermediaries.

Information about the applicant

Enter the applicant’s details in this section: name, country of domicile, identifying codes and the contact person’s details.

Name

Enter the name of the applicant in its official form, i.e. spell it in the same way as it is spelled in the applicant’s trade register extract or other official document.

Country of domicile

The applicant’s domicile has to be in the European Union or in a country that has a tax treaty with Finland for the avoidance of double taxation.

See the list of countries that have a tax treaty with Finland.

Applicant’s identifying codes

Enter the applicant’s Finnish Business ID, TIN in the country of domicile, any other registration code or company ID, as well as the applicant’s GIIN. If the applicant does not have all of these identifiers, you can leave some spaces blank.

A Finnish Business ID, or corporate identifier, is the identifying number assigned to the company or organisation by an official authority.

TIN refers to any other identifier that the tax authority or other official authority of the company's country of domicile has issued for taxation purposes.

Other registration code or company ID refer to the registration number or other identifier issued to business enterprises in the company's country of domicile. This identifier is usually stated in the company’s trade register extract or other such document.
GIIN, or Global Intermediary Identification Number, is assigned to a foreign financial institution by the United States’ tax authority IRS.

Contact person

Enter the name, telephone number and e-mail address of the applicant’s contact person.

Applicant’s address

Only give the address if the applicant’s information is not already in the Finnish Tax Administration’s records, i.e. if the applicant does not have a Business ID. Otherwise the Tax Administration will use the address that is already in the records.

Enter the address that you want published in the register of authorised intermediaries on the Tax Administration website.

Fill in the street address, postal code, city or town, and country.

Addrress for tax correspondence

Fill in this section only if the applicant’s information is not already in the Finnish Tax Administration’s records (the applicant does not have a Business ID) and if you want tax-related mail to be sent to another address than the applicant’s public address.

Enter the address where you want tax-related mail to be sent to. Otherwise the Tax Administration will send the decision and any possible requests for further information to the address that is already in the records.

If you want to give another company’s or person’s address as the applicant’s address, or if you want the tax-related mail to be delivered to a certain person within the company, fill in the company’s or person’s name in the c/o field.

Enter the c/o information, street address, postal code, city or town, and country in the appropriate fields.

Date when the registration is requested

Enter the date starting on which the applicant wants to be registered as an authorised intermediary. You can choose either the date when the application is submitted or the date when the activities will start as the start date of registration. Note that the earliest date when the applicant can be entered in the register is the date when the decision on the application is made.

An applicant who has the right to act as a custodian according to the legislation can be entered in the register of authorised intermediaries. The applicant must have a licence to act as custodian issued by the relevant authority in their country of domicile. In addition, their custodian activities must be monitored by an official authority. The custodian’s country of domicile must be in the EU or in a country that has signed a tax treaty with Finland for the avoidance of double taxation. Further, the custodian must follow the generally accepted standard of information exchange or anti-money laundering rules, and rules on customer identification, along with other legal provisions, so that the custodian is under the obligation to identify its customers and their country of residence for tax purposes.

If these requirements are not met, the Tax Administration may not enter the custodian in the register. In addition, the Tax Administration may reject the application of a custodian who has previous negligence on account of which they can be assumed to substantially neglect their obligations as an authorised intermediary or fail to pay the taxes imposed.

The applicant's head office

If a branch entity is applying for registration, enter the name of its head office as well as the head office’s country of domicile, Finnish Business ID if it has one, its registration code or identifier in its country of domicile, and address. Branch entities are not considered legal persons distinct from their head office or parent corporation. Instead, they are considered part of it. For this reason, the Tax Administration must record details on the head office. However, only the branch is entered in the register of authorised intermediaries.

If both the branch entity and the head office wish to be registered as an authorised intermediary, file separate application forms for each.

Enclosures

Foreign companies must enclose a copy of their licence to act as custodian and their trade register extract or similar certificate of registration, as well as the company’s articles of association, partnership agreement or other document that contains the necessary details that may be missing from the trade register extract.

The foreign trade register extract must show the company’s name, country of domicile, line of business, accounting period, and the names of the persons entitled to sign for the company. If this information is not stated in the trade register extract or other such document, enclose a copy of the company’s articles of association, partnership agreement or other document containing the above details. In addition, a Finnish, Swedish or English translation must be provided for any document that has been originally drafted in another language. If the applicant is a branch entity, the head office’s trade register extract or its equivalent must also be enclosed.

If the applicant is under the supervision of Finland’s Financial Supervisory Authority, a copy of the licence to act as custodian does not need to be enclosed.

Assurance

By signing the form, the applicant gives their assurance that the company has a valid licence to act as a custodian issued by the relevant authority in their country of domicile and that their activities are monitored by an official authority. The applicant also assures that they follow the generally accepted standard of information exchange or anti-money laundering rules, and rules on customer identification, along with other legal provisions, so that the custodian is able to identify its customers and their country of residence for tax purposes.

By registering as an authorised intermediary, the applicant agrees to comply with the obligations described in § 10 b and 10 c of the act on the taxation of nonresidents' income (Laki rajoitetusti verovelvollisen tulon verottamisesta 627/1978). Read more about the obligations and responsibilities of an authorised intermediary.

Date and signature

The application can be signed by someone who is authorised to sign for the company. If the application is signed by someone else, a power of attorney must be enclosed.

Notification of changes and termination of registration as an authorised intermediary (Form 6921)

Use this form to notify of any changes to your registration as an authorised intermediary or of the termination of your registration.

Enter the details on the applicant and the head office following the instructions above. Always fill in the name and identity codes of the applicant as well as the other sections that have changed.

Report a change of address in the Business Information System e-service (ytj.fi). The service requires authentication. Alternatively, report the change of address by filing an amendment notice (Form Y4). You can find these notification forms on the Business Information System website www.ytj.fi.

Foreign custodians who do not have other taxable activities in Finland can report a change of address in the Additional information section of the notification of changes and termination of the registration as an authorised intermediary.

Terminating the registration

State the date when you want the registration as an authorised intermediary to end. Select as the end date either the date when you are submitting the application or an upcoming termination date. Please note that the earliest date when the registration can be terminated is the date when the decision on the termination is made.

If the applicant’s business activities in Finland end completely, enter the date when the activities terminate. In this case, the company’s Finnish Business ID will also be removed and it will no longer be registered as a taxpayer with the Tax Administration.

End of activities means that the applicant will no longer have any activities in Finland.