Claim for adjustment of a decision on tax-at-source (Form 6221), instructions

Appealing against a decision on tax at source

Fill in Form 6221 if you want to claim adjustment of a decision on tax at source. Download Form 6221 from the Forms page. Send the completed form to the address stated on the first page of the form.

If the decision you are appealing against was made

• in 2016 or earlier, your claim for adjustment must arrive at the Tax Administration within 5 years. The 5-year period begins as the calendar year during which the decision was made ends.
• in 2017 or later, your claim for adjustment must arrive at the Tax Administration within 3 years. The period is counted from the beginning of the calendar year following the tax year.

If the tax at source, with interest, is less than €10 a year, it is not collected.

Instructions for filling in the form

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

Fill in the other 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 the claim is filed by an organisation, fill in the details and contact information of the organisation. Make sure you complete all the fields carefully.

If you file the claim 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 a tax identifier (TIN) issued by your country of residence in field 1.11.

If you file the claim on behalf of an organisation, enter the name of the organisation in field 1.1. 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:

• ISO 3166 country codes (International Oraganization for Standardization)
• Country codes for tax treaty countries

2 Information on the representative signing the claim

If you are an authorised representative and you file the claim on behalf of another person or an organisation, enter your information in fields 2.1–2.3. Enclose your letter of authorisation and tick 2.4.

3 Decision appealed against

Enter the details of the decision you are appealing against in fields 3.1–3.3.

4 Claim

Describe how the decision should be adjusted.

5 Grounds for the claim

State the grounds for claiming adjustment. If necessary, continue on a separate enclosure. If you add enclosures, tick 5.1.

Enter the date and sign the form.