Application for Tax-at-Source Card, Foreign Business Company (Form 6202e), Instructions for Dividend, Interest or Royalty Income
The form is available here.
These instructions should only be followed in situations where a foreign corporation or organisations is applying for a tax-at-source card for dividend, interest or royalty income (form 6202e).
The corporation or organisation can present the tax-at-source card to the Finnish payer before the income is paid, allowing the payer to withhold the correct amount of tax-at-source when the payment is made. In cases when the payment has already been made, 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. In both cases, there is no need to apply for a refund of tax-at-source after the payment year.
The tax-at-source card is issued for the current calendar year.
When applying for a tax-at-source card for dividend, interest or royalty income, please attach the following documents to the application:
- A certificate of residence (COR) issued by local officials for the payment year in question. Under exceptional circumstances, some other registration document from local officials will also be accepted.
- A detailed description on the grounds the applications is based on. Make sure to also mention the tax percentage you are applying for.
Other documentation may be required. The necessary documentation largely depends on what the grounds for the application are. We recommend that you attach any such documentation that you would attach to a refund application (for more details see our instructions for form 6163e).
If the applicant already has a previous tax-at-source card or a positive tax-at-source refund decision, it is not necessary to provide a detailed description of the grounds for application as described above. Instead, the applicant must declare that there have been no changes to the circumstances that led to the previous tax-at-source card or refund decision. If there have been any changes, attach a description of these changes. For swifter processing, please make sure to also reference any previous tax-at-source cards or refund decisions.
Please note that the tax-at-source card is issued in either Finnish or Swedish; however, the applicant can request an explanation of income in English, which describes the content of the tax-at-source card.
Send the application to:
Uusimaa Corporate Tax Office
PO Box 30
Please note that you can also deliver the application to tax office's registry. The visiting address of the Uusimaa Corporate Tax Office is: Registry of the Tax Administration, Vääksyntie 4, 00510 Helsinki.
How to fill in the form
The official name of the applicant. Write the name of the applicant in the same form as it appears on the certificate of residence or other official documentation.
Country of tax domicile
The applicant's country of residence. The country stated here should be the same as the country that has issued the certificate of residence or other registration document.
Description of business in home country
Describe the applicant's legal entity form and on what basis you are applying for a tax-at-source card.
Business address in home country and Tax Identification Number (or other ID code in home country)
If the applicant is not represented by an agent, the tax-at-source card and any possible information requests will be sent to the address stated here.
Also make sure to write down the applicant's tax identification number (TIN) in their country of residence. If the applicant does not have a TIN, fill in some other registration number from the applicant's country of residence together with an explanation as to why they do not have a TIN.
Business address in Finland and Finnish Business ID
Only fill in this section if the applicant has any activity in Finland.
Requested for Finnish tax card previously
If the applicant has received a tax-at-source card previously, tick "Yes" and write down the date when the card was issued.
Requesting validity for
The tax-at-source card is issued per calendar year. For example, if you are applying for a tax-at-source card for dividends paid in 2018, write down 1.1.2018–31.12.2018 in the field provided.
Name of Finnish payer and Business ID
If your application concerns dividends paid by several Finnish publicly listed companies, write down "several Finnish publicly listed companies". When applying for several payers, it is not necessary to write down their Finnish business ID numbers. If on the other hand your application concerns a specific dividend, interest or royalty income paid by a Finnish payer, fill in the name of the Finnish payer as well as their Finnish business ID.
Description of business in Finland
- If the applicant has no activity in Finland, tick "No" in the corresponding boxes and leave the other fields empty.
- If the applicant has some activity in Finland, answer each question provided and tick "Yes" or "No" depending on your situation. Make sure to also fill in the corresponding fields describing the activity.
Person to contact for more information
In this section fill in the contact details of your agent or some other contact person within your organisation. Fill in the details of the person who should be contacted regarding any additional information required by the Finnish Tax Administration. If you want the tax-at-source card to be posted to your agent, fill in the agent's postal address in this section as well.
Attach all the documents mentioned in these instructions as well as any other supplementary attachments.