Application for a tax-at-source card for trade income received by a foreign corporation (Form 6202e), instructions

The form is available for download on our Forms page.

Introduction

These instructions should only be followed in situations where a foreign corporation is filing Form 6202e to apply for a tax-at-source card for trade income, received from a Finnish payor. If the corporation has received income other than trade income (such as income consisting of dividends, interest and royalties), Form 6211e must be used instead.

The corporation can present the tax-at-source card to the Finnish payor before the income is paid, allowing the payor to withhold the correct amount when payment is made. If too much tax was withheld, or if the withholding of tax at source was unnecessary, you can fill in a refund application form to request refunding. For more information, read Refunds of tax withheld at source.

The Tax Administration usually issues tax-at-source cards for the current calendar year.

The required enclosures to the application form are:

  • a foreign trade register extract or equivalent
  • a photocopy of the business agreement you have made with the payor

You can enclose other documentation as necessary.

If the foreign corporation has had a tax-at-source card in the past, or if it has been issued a Finnish Business ID, it is not necessary to enclose a trade register extract.

This application form is available in Finnish, Swedish, English and Estonian.

Fill in the form carefully

When your application form arrives at the Tax Administration, it will undergo optical character recognition during scanning and is then saved as a computer file. It is important that the QR code on the form is not hidden by a stamp, by a handwritten text or by other markings.

You can print out the form as one page per one sheet of paper, or as two-sided. If you prefer, you can fill in the form by hand.

Each field on the form is reserved for a specific piece of information. Please fill in only the required details specified for each field. For example, fill in your street address, postal code and post office in the separate fields provided on the form. You can fill some fields by attaching a sticker on the form (this may be convenient for addresses or bank account numbers and the bank's address). If you use a sticker, it must stay inside the frame of the appropriate field on the form.

However, if you have a sticker indicating the applicant's official name, you can attach it on the form even if it is larger than the appropriate field.

Send the completed form to:

Finnish Tax Administration
P.O. Box 560
FI-00052 VERO

Alternatively, you can drop off the completed form at the Registry section of any tax office. To visit Southern Finland Corporate Tax Office, the street address is: Finnish Tax Administration, Registry, Vääksyntie 4, 00510 Helsinki.

How to complete the form

Corporation details

Name of corporation

This space is for the applicant corporation's name, with the same spelling as it is registered officially in the trade register or entered in other, comparable documents.

Address in home country

If the corporation is not represented by a representative, the business address you fill in here will be the one that the Tax Administration uses for sending you the tax-at-source card as well as any letters in order to ask you to provide further information, if this is necessary. Enter the street address in "Address in the country of residence". Please fill in the separate spaces properly: street address, postal code and post office should be separate.

Country of residence, Country code

Enter the name of the corporation's country of residence. It must be the same as the country that issued the corporation its certificate of fiscal residence or other registration certificate.

The country code is required. Please note that Finland (FI) cannot be the country of residence for a foreign corporation.

Enter the country code as defined in the ISO 3166 standard (www.iso.org). To check the relevant code or codes, you can visit Tax treaties that Finland has signed with other countries. However, that page only contains the countries that have a tax treaty with Finland.

Finnish Business ID and the taxpayer identification number in home country

Enter the Finnish Business ID if the corporation has one. You must also enter its identification number issued by the country of residence: Its VAT number, or its taxpayer identification number, TIN. Alternatively, the corporation can use another type of identification number issued by its country of residence.

Description of the company's business activity in home country

Give an account of what kind of operation is run by the corporation in its country of residence and indicate its line of business.

Has the corporation previously applied for a Finnish tax card?

If the corporation has applied for a tax-at-source card earlier, tick "Yes". Fill in the date when the corporation filed its application for the tax-at-source card it has had earlier in "When".

Period of validity for tax-at-source card being requested

The Tax Administration usually issues tax-at-source cards for the current calendar year. It is not necessary for the start and end dates to be the same for the corporation's business contract in Finland and its tax-at-source card. The card may still continue to be valid after the contract is over if income will be paid to the corporation later.

Name of client/payer, Business ID

Enter the payer's or client's name and Business ID.

Description of the activity in Finland

Is the company engaged in construction or installation in Finland?

Tick "Yes" if the corporation's activity is construction, building or installation work in Finland.

Give the requested details of your contracts.

  • The "Object" field is for the name or place of the building contract.
  • Enter details that help us identify the site in the "Project number" field, such as the site's street address, its site number, or other comparable code.
  • The "Duration" field is for the start and end dates of the contract. If it is not yet known how long the work under the contract will take, you can estimate the start and end dates. The duration of the contract is important information required by the Tax Administration when preparing the tax-at-source card.

If you are listing more than two contracts, use a separate sheet of paper.

Remember to enclose photocopies of the contracts.

Tick "No" if your company does not perform construction, building or installation work in Finland. In this case, enter a short description of your business in Finland. If you are a seller of services, give a description of the services you sell. You must also tell us to whom you sell the products or services. Example: "The corporation sells consultation services to Finnish businesses in the IT industry."

Remember to enclose photocopies of the service agreements or contracts.

Does your company have an office, workshop, sales office, warehouse, etc. in Finland?

Tick the appropriate boxes to indicate whether the foreign corporation has

  • an office or workshop,
  • a sales office,
  • a place of procurement (for buying goods and services),
  • a warehouse,
  • some other outfit (space) located in Finland.

If you selected "other outfit", please tell us what kind of space is in question. It may also be that the place of business is located inside the premises of another company – e.g. there may be a certain space, or part of a space, reserved for the foreign corporation's use on a continuous basis.

Do any of the company directors live in Finland?

Tick the appropriate box indicating whether any of the company directors live permanently in Finland.

Where are decisions made regarding your corporation?

Tick the appropriate box indicating where the significant decisions regarding the corporation are made. If decisions are made both in the home country and in Finland, tick both boxes. Tick the box "Elsewhere, specify" if the decisions are made outside the home country and Finland. Fill in the next field to indicate the country where decisions are made.

Does your corporation have a physical person/legal person in Finland with authority to process commercial orders or to sign contracts?

Tick the appropriate box indicating whether your corporation has someone in Finland (a person or company) with the authority to enter into a binding contract, or to accept commercial orders. Fill in the appropriate field with the person's name, or the names of such people, and indicate their job responsibilities.

Does your corporation sell products or services in Finland?

Tick the appropriate boxes (consumers, companies registered for VAT in Finland or others). If your company sells products and services to both consumers and VAT-registered companies, tick both boxes.

Number of employees working in Finland

Tick the appropriate box. The number of employees you indicate must include all the employees who work in Finland during the time when your corporation fulfills its contract.

Is the tax-at-source card being requested for athlete's or performing artist's income?

Tick "Yes" if the income in question is to be paid to an athlete or a performing artist. Fill in the next fields with the name and country of residence as appropriate.

Enclosures to the tax-at-source card

Tick the boxes to indicate the documents you enclose with the application form. Your application is processed faster when we can receive all the necessary enclosures at the same time as the application.

Required enclosures:

  1.  A foreign trade register extract
  2. A photocopy of the agreement made with the payer

Foreign corporations must enclose a foreign trade register extract or similar document issued by a public authority in the corporation's country of residence. It is enough if you enclose a photocopy, not an original the trade register extract.

The following information must show on the registration extract:

  • the corporation's company name or business name,
  • its municipality of registration,
  • line of business,
  • accounting period, and
  • a list of the people who may sign for the corporation.

If the above information is not indicated by the trade register extract, you must enclose a photocopy of the corporation's articles of association, charter, or other comparable statutes, containing the missing information. Finnish, Swedish or English translations of these documents must also be enclosed if the original documents are written in other languages.

Examples of photocopied documentation to be enclosed for providing a photocopy of the agreement made with the payer:

  • a photocopy of a subcontract in the construction sector,
  • a photocopy of an employee-leasing contract, or
  • a photocopy of some other contract you have made with your customer.

You can add other enclosures that may help with the processing of your application. If a representative is going to sign the completed application form, do not forget to enclose a letter of authorisation (power of attorney).

Delivery address for the tax-at-source card

Tick the appropriate box. If you prefer to have the card delivered to another address than the applicant's or the payor's address, you must enter the desired recipient's name and address in the appropriate fields.

Name of person providing more information

Enter the name and telephone number of a person who can give additional information about the application.

Place and date

Indicate the name of the municipality where you complete the application form, and fill in the date as well.

Signature and printed name

Authorise the application form with your signature and write your name in printed letters.

The names of the individuals authorised to sign for the foreign corporation must be listed on the trade register extract issued by the country of residence, or listed on another comparable register extract. A copy of such a document must be enclosed. The application may be signed by the corporation's representative or by another party who is authorised to do so. In this case, enclose the relevant letter of authorisation (power of attorney).