Application for refund of Finnish withholding tax on dividends, interest and royalties (non-natural persons, such as corporate entities) – instructions for filling in Forms 6163e and 6167e (enclosure)

Form 6163e is only for non-resident corporate entities requesting a refund of tax at source on dividend, interest or royalty income paid by a Finnish company. You can request a refund of only one type of income in one application. In other words, a single application may only relate to dividend income, for example, but it can include multiple dividend payments that have been paid in different accounting periods. In these cases, use Form 6167e (enclosure).

In exceptional cases, also use Form 6163e if you are requesting a refund of tax at source on interest income under the act on tax withheld at source on interest income (Laki korkotulon lähdeverosta 1341/1990) and the corporate entity is a resident or non-resident taxpayer. For detailed instructions, see section 6.1 Interest payments and royalties under Instructions for filling in Form 6163e.

You cannot use Form 6163e if:

• the applicant is a natural person. Natural persons can request a refund of tax at source on Form 6164e. 
• the applicant has a permanent establishment in Finland. If the applicant has a permanent establishment in Finland and the income is attributable to it, file the income and the tax at source in the income tax return (Form 6U). Read more about permanent establishments.
• the applicant has a place of effective management in Finland. If the applicant is a foreign corporate entity that has a place of effective management in Finland, the entity is a resident taxpayer in Finland. File the income on the income tax return (Form 6B). Read more about the place of effective management.
• the applicant is a Finnish corporate entity that has paid too much tax at source abroad. Request a refund from the country that withheld the tax.

Submit the application for a refund of tax at source to the Finnish Tax Administration within three calendar years from the end of the calendar year when the tax was withheld.

Read more about the processing times.

Refund applications arriving at the Finnish Tax Administration will be scanned using optical character recognition, i.e. converted into digital form. Because of this, it is important that you do not add any stamps, text or the like close to the QR code to the application form.

If you send more than one application in one go, put Form 6163e on top and the enclosures relating to it under the form. Do the same for each application. This ensures that the enclosures remain with the correct application when converted into digital form.
You can use one-sided or two-sided printing when printing out the form, and you can fill in the form manually if you prefer.

Send the completed form to the address stated at the top of the form. Alternatively, take the application to a Finnish Tax Administration service point.

Attach the following documents to the application:

• a certificate of fiscal residence issued by the tax authority of the applicant’s country of residence for the dividend payment years that the application concerns or, in exceptional cases, some other official registration document.
• a power of attorney if the applicant is represented by an agent. If the refund is to be paid to the agent's account, the power of attorney must state that it also authorises the agent to receive the refund. If the applicant is represented by more than one agent, a power of attorney must be attached for each agent.
• verification that the persons signing the application or the power of attorney have the right to sign for the applicant. Make sure the printed names under signatures are clear and easy to read.
• a dividend receipt or voucher addressed to the applicant. The voucher must indicate that it concerns a dividend payment. A summary statement issued or certified by the account operator, bank or other intermediary is also acceptable. The Tax Administration may ask the applicant to present the full audit trail from the payer to the final beneficiary.
• a separate account of the dividend payment chain if the chain is too long to be presented in field 5.18 Intermediary banks of the form or if different dividend payments have different dividend payment chains. List all the intermediary banks and account operators through which the dividend was paid to the beneficial owner, i.e. applicant.
• a list of sub-funds if the applicant is a main fund or sub-fund of an umbrella fund.
• an affirmation given by a US pension fund (Form 6160e) if the applicant is a US pension fund and the refund is requested based on the tax treaty between Finland and the United States of America.

If the application for a refund of tax at source is based on the applicant’s comparability to a Finnish tax-exempt entity, also enclose the following attachments to the application:

• Grounds explaining why the applicant is comparable to a Finnish tax-exempt entity. The grounds are a mandatory part of the application.
  • If the application is based on the applicant being comparable to a Finnish investment fund or special investment fund, provide information on the applicant’s legal form and operational features.
  • If the basis of the application is that dividends paid by a publicly listed company to another publicly listed company are exempt from tax, specify the stock exchange where the applicant was listed and publicly traded on the date of dividend payment. Also state the ticker symbol and ISIN code. In addition, attach a certificate or other documentation issued by the tax authority of the country of residence that the Finnish tax at source cannot be credited in full in the country of residence. You can use Form 6161e (Certificate of tax treatment concerning dividends from Finland).
  • If the application is based on comparability to a Finnish pension institution, see the instructions provided under Pension institutions and life insurance companies.

Note: Even if the applicant has been previously issued a tax-at-source card or has requested and received a refund, you must still attach grounds to the application. If you refer to a previous decision in the grounds, also affirm that the applicant’s circumstances have not changed.

Select the language of the form according to the language in which you would like to receive the decision and any requests for additional information:

• application form in Finnish
• application form in Swedish
• application form in English

Enter all amounts in euros. The Tax Administration uses euros in the decision it issues.
Fill in the form carefully and add any required attachments to ensure efficient and smooth processing. Enter only the requested information in each field.

1 Applicant (beneficial owner)

Enter information about the applicant.

1.1 Applicant’s official name

Enter the applicant’s official name, i.e. enter the name in the same way as it is written on the applicant’s certificate of fiscal residence or some other official document. You may also attach a sticker with the applicant’s official name to the form. If necessary, the text or sticker may exceed the space reserved for it in field 1.1 of the form.

If the applicant's name has changed, report the change in a separate attachment. The attachment must state the date of the change of name.

1.2–1.3 Accounting period for interest calculation

Enter the accounting period during which the income was paid to the applicant. If your refund application concerns tax at source paid on dividends during multiple accounting periods, enter only one accounting period and the dividends paid during the period on the form. Report the other accounting periods and their dividend details on Form 6167e (enclosure). Fill in a separate form for each accounting period.

1.4–1.6 Address

Enter the postal address, postal code and post office in the appropriate fields. If the applicant’s postal address is not in the applicant’s country of residence, enter the country of the postal address in field 1.6. You can attach an address sticker to the form but it must stay inside the frames of the appropriate field.

If the applicant does not have an agent or a representative (see section 2), the Tax Administration will send the decision and any information requests to the address you enter here.

1.9–1.10 Country of residence

Enter the country code for the applicant’s country of residence. A non-resident taxpayer’s country of residence cannot be Finland (FI). Enter the country code according to ISO 3166 (www.iso.org). You can check the country code on the page Tax treaties, for example. Note, however, that only the countries that have a tax treaty with Finland are listed on the page.

1.11–1.13 Tax identification number (TIN)

The tax identification number issued by the applicant’s country of residence is required information. If the applicant does not have a tax identification number from the country of residence, give an account of the matter in an attachment and enter some other registration number issued by the applicant’s country of residence in field 1.12. Do not enter the fund management company’s identifier, for example, in this field.

Leave field 1.13 blank if the applicant does not have a Finnish Business ID.

1.14–1.15 Legal form

Tick the appropriate box in 1.14 to indicate the applicant’s legal form. Enter the applicant’s entity type in the country of residence in 1.15 and add the applicant’s more specific legal form, if possible. If none of the options provided applies to the applicant, select “Other” and describe the applicant’s legal form in field 1.15 or in a separate attachment.

1.16–1.17 Public listing

A company is listed on a stock exchange if any of its shares are publicly listed, i.e. traded on a regulated market supervised by authorities. Select the appropriate option in 1.16 depending on whether the applicant was a listed or non-listed company on the date of dividend payment.

Enter the applicant’s ISIN code in field 1.17. If the applicant does not have an ISIN code, leave the field blank.

If the applicant is a publicly listed company, attach an account specifying the stock exchange where the applicant was listed and subject to public trading on the date of dividend payment.

1.18 Umbrella funds

If the applicant belongs to an umbrella fund, state whether it is the main fund of a sub-fund. If the applicant is a sub-fund, also fill in the main fund’s name and TIN.
Attach a list of sub-funds to the application and tick the box “List of sub-funds is enclosed”, regardless of whether the applicant is the main fund or a sub-fund. The receipts or vouchers attached to the application must show which sub-funds the dividends were paid to.

If the applicant does not belong to an umbrella fund, leave the field blank.

For more detailed information about umbrella funds’ applications, see How to act in special situations – Umbrella funds below.

1.19–1.21 Previous refunds

If the applicant has previously requested a refund of tax at source from the Tax Administration, select “Yes” in 1.19.

If the applicant has requested from the payer a refund of at least  one income payment mentioned in the application during the year of payment (adjustment of payment year or “quick refund”), select “Yes” in 1.20.

If the applicant has previously requested a refund from the Tax Administration regarding at least one income payment mentioned in the application, select “Yes” in 1.21.

If the applicant has received any decisions on its previous applications from the Tax Administration, enter the decision numbers in field 1.24.

1.22 Is the applicant treated as having a permanent establishment in Finland?

This form is primarily for non-resident foreign corporate entities that do not have  permanent establishments in Finland. If the applicant has a permanent establishment in Finland and the income is attributable to it, file the income and the tax at source on the income tax return (Form 6U). Further information on permanent establishments in income taxation.

1.23 Refund of the tax withheld at source is sought on the basis of:

If the refund is based on a tax treaty between Finland and the applicant’s country of residence, select ”tax treaty between Finland and applicant’s country of residence” (see Certificate of fiscal residence).

Select “EU law” if the applicant refers to the fundamental freedoms of the European Union, such as the free movement of capital or the free right of establishment, and holds that it has been discriminated against in taxation at source, or if the applicant considers that it should be considered tax-exempt in accordance with Finland’s national legislation. Also select this option if the applicant’s request is based on an EU directive.

Give more detailed grounds for the refunding of the tax at source in an attachment. It is mandatory to provide grounds for the application, otherwise it will not be processed.

In other cases, select “other reason”. Enclose grounds for the refunding of tax at source. For example, the applicant is not entitled to tax treaty benefits and cannot be considered tax-exempt under national legislation or EU law, but can be considered a corporate entity under Finnish legislation and be therefore entitled to a 20% tax-at-source rate.

2 Information on the agent or representative signing this application form

If the applicant wants the Tax Administration to send the decision and any information requests to its agent, enter the agent’s name, company and address. If the applicant is represented by more than one agent, enter the details of the agent that the applicant wants us to send the decisions and information requests to, even if a different agent has signed the application.

Attach a power of attorney granted to the agent and verification that the person who has signed the power of attorney is authorised to sign for the applicant. You can verify a person’s authority to sign by providing a copy of the trade register extract or the corporate entity’s rules, for example. A notarised power of attorney is also accepted as a verification. The power of attorney and the verification of the right to sign must also be attached to applications submitted electronically.

Based on the agent’s identifier (field 2.2), the Tax Administration can separate the tax-at-source refund applications submitted by a certain agent from other applications. Based on the identifier, the Tax Administration can also check the status of all the applications submitted by a certain agent. The agent’s identifier may be a Business ID, a tax identification number (TIN) issued by another country, or an identifier issued by another public authority.

3 Bank account number for the refund

Enter the bank account to which the applicant wants the refund to be paid.

For payments made within the Single European Payment Area (SEPA), fill in the name of account holder, the bank account number in IBAN format, and the bank’s BIC. Note that the country codes in the IBAN and the BIC must be identical. For example, if the IBAN begins with country code FI, the country code used in the BIC must also be FI.

For payments outside the SEPA, enter a country-specific clearing code and the name and address of the receiving bank, as well as the name of account holder and the bank account number.

In field 3.9, you can add a reference number of your choice. The Tax Administration will use it when paying the refund. The Tax Administration will also use the reference number in any information requests to identify the application. Use a unique reference for each application.

A sticker containing bank information can be attached to the form as long as it stays inside the frames of the appropriate field.

4 Information on the income

Enter here information on the dividend, interest or royalty income. In field 4, specify the type of income the application concerns.

If your application concerns tax at source withheld on a dividend payment, move on to section 5.

If your application concerns tax at source withheld on interest payments or royalties, move on to section 6.

5 Dividends

5.1 Receipt of dividends is

If dividends were paid to the applicant based on nominee-registered shares or shares directly owned by the applicant, tick the appropriate box. Move to field 5.7.

The payer does not see the name of the actual owner of nominee-registered shares but, instead, the name of the nominee register custodian. Therefore, the dividend payer does not necessarily know the actual owner. Usually, foreign entities own Finnish shares through a nominee account.

5.2–5.6 Information about the fund or partnership

A refund of tax at source can be requested only by the party who is considered to be the taxpayer under Finnish national law. If the income from Finland was paid to a foreign flow-through corporate entity, such as a fund, submit the application in the entity’s name and leave these fields blank.

Partnerships are usually not separate taxpayers. In the case of a partnership, fill in the application in the name of a partner and enter the partnership’s information in fields 5.2–5.6. In other words, fill in fields 5.2–5.6 only if the income was received through a partnership.

For detailed instructions, see Flow-through units.

5.7–5.9 Payer’s information

Enter the payer's name exactly as it is in the dividend voucher or bank statement.
If the payer is a publicly listed company, also enter the ISIN code of the security in field 5.8. The ISIN code identifies the security. For example, the ISIN codes of securities issued in Finland follow the format FI0000123456.

If the payer is a non-listed company, enter the payer’s Business ID, if known, as well as the payer’s name in field 5.7. You can check the Business ID in the Business Information System.

5.10–5.14 Dividend payment information

Enter the amounts in euros. If you file information on multiple dividend payments, use Form 6167e (enclosure). Enter information on one accounting period on one Form 6167e. Use as many Forms 6167e as you need. Do not enter the dividend payment you reported in Form 6163e in the enclosure (Form 6167e).

Enter the date of payment of dividend income in field 5.10.

Enter the number of shares in field 5.11, and the gross amount of dividend, the amount of tax withheld and the amount you request to be refunded in fields 5.12–5.14. Enter the amounts in the appropriate fields (euros and cents with two decimal places). Do not use commas or points.

5.15–5.17 Total amount requested to be refunded

These fields are for combined amounts of the dividend payments on which you are requesting a refund. In other words, enter the total gross amount of dividend payments filed on Forms 6163e and 6167e, the total amount of tax withheld, and the total amount you request to be refunded. If you are requesting a refund of only one dividend payment, enter the same amounts in fields 5.15–5.17 as in fields 5.12–5.14.

5.18 Intermediary banks

Enter the names of all the intermediary banks through which the dividend was paid to the final beneficiary, i.e. the applicant. Give accurate identifying information about each specified intermediary bank, such as the address of the relevant branch office. Add a separate attachment specifying the chains of intermediary banks by dividend payment if different intermediary banks were involved in the dividend payments included in the application.

5.19 Form 6167e (enclosure)

Enter detailed information on each dividend payment. If you are requesting a refund of multiple dividend payments, use Form 6167e (enclosure). Request a refund of more than one dividend payment in one go to ensure smooth processing of the application.
You can find separate instructions for filling in Form 6167e at the end of this page. Report all the dividend payments in Forms 6163e and 6167e, do not use free-form attachments.

6 Interest payments or royalties

If you have received interest or royalty income, fill in this section. Follow the same instructions as in fields 5.7–5.14, where dividend payment information is provided.

6.1 Interest income subject to tax withheld at source on interest income

Fill in the form where applicable, select “interest payments” in section 4 Information on the income, and state in the application that the interest income is income under the act on tax withheld at source on interest income (Laki korkotulon lähdeverosta 1341/1990). Enclose a document showing the amount of tax at source withheld on the interest income, and the payer's affirmation that they have not adjusted and will not adjust the tax. Read more in the Tax Administration’s detailed guidance on the taxation of interest income (available in Finnish and Swedish, link to Finnish).

7 Stock lending and borrowing, and the beneficial owner

Make the appropriate selections in fields 7.1–7.4 depending on the income type and the applicant’s circumstances. Do not leave any of these fields blank unless otherwise instructed.

Dividends

If the applicant was the beneficial owner of the dividends mentioned in the application, select “Yes” in field 7.1. If you select “No”, explain on what grounds the applicant is entitled to a refund of tax at source. Fill in this field only if the application is based on a tax treaty between Finland and the applicant’s country of residence.

Select “Yes” in fields 7.2 and 7.3 if the application for a refund of tax at source includes shares that were included in a total return swap, a futures contract or some other derivative contract or if shares were lent or were part of another contractual arrangement. If you select “Yes” in 7.2 or 7.3, attach an agreement on the lending arrangement or contractual arrangement and a screenshot of the applicant’s safekeeping/securities account or some other account of the periods of lending covering the period 30 days before and after the dividend record date. In addition, give an account of why the applicant is entitled to a refund despite the lending arrangement or contractual arrangement.

Select “Yes” in field 7.4 if the applicant has an unlimited right to the shares and their profits. If you select “No”, enclose grounds explaining why the applicant should receive a refund of tax at source in spite of that.

More information about the concept of beneficial owner (chapter 2.1.2 in the Tax Administration’s detailed guidance on Payments of dividends, interest and royalties to non-residents).

Interest payments or royalties

Select “Yes” in field 7.1 if the applicant is the beneficial owner of the interest or royalty income mentioned in the application. If necessary, enclose an explanation of the grounds why the applicant regards itself as the beneficial owner of the interest income specified in the application. You can leave fields 7.2–7.4 blank.

Attach the applicant’s certificate of fiscal residence issued by the tax authority in the applicant’s country of residence for the years when the dividend income specified in the application was paid. The certificate of residence must clearly state that the applicant is a resident taxpayer in its country of residence within the meaning of the tax treaty between Finland and the country of residence.

In exceptional cases, you can submit another official certificate of registration rather than a certificate of fiscal residence. A registration certificate is accepted only if the basis for the refund application is not a tax treaty but EU law or some other reason (field 1.23 in the form).

If the applicant has authorised an agent to act on its behalf, tick the appropriate box. Enclose a power of attorney. Also enclose documentation, such as an extract from the trade register, articles of incorporation or other document, verifying that the person who signed the application or the power of attorney has the right to sign for the applicant. Make sure the printed names under signatures are clear and easy to read.

You can apply for a refund of multiple dividend payments in a single application. If you are applying for a refund of more than 100 dividend payments, divide the payments between multiple applications, for example by dividend payment year, to ensure efficient processing of your application.

1 Applicant

1.1 Official name

Enter the applicant’s name in exactly the same form as it is in the application, Form 6163e.

1.2 Tax identification number in country of residence (TIN)

Enter the applicant’s TIN or other registration identifier in the country of residence. Enter the same identifier as in the application submitted on Form 6163e.

1.2–1.3 Applicant’s accounting period

Enter the accounting period during which the dividends were paid to the applicant. Enter only dividends whose date of payment was within the accounting period in question. If you are requesting a refund of tax at source on dividends paid during multiple accounting periods, enter the information about one accounting period in Form 6163e, and use Forms 6167e (enclosure) to report the other accounting periods. Fill in a separate Form 6167e for each accounting period. Use as many Forms 6167e as you need.

2 Specification of the dividends

Follow the instructions for fields 5.7–5.14 of Form 6163e when you fill in the specification of the dividend payments.

If your application for a refund of tax at source is based on the applicant’s comparability to a Finnish investment fund or special investment fund exempted from tax, also enclose grounds explaining why this is so. Before entering the grounds, read the Tax Administration’s detailed guidance On the taxation of investment funds and the provisions of section 20a of the Income Tax Act as regards the conditions for tax exemption of investment funds and special investment funds.

 Include at least the following matters in your statement of grounds:

• Specify whether your claim is based on the fund’s comparability to an investment fund in accordance with the UCITS Directive or to a special investment fund in accordance with the AIFM directive.
• The fund’s legal form in its country of residence (e.g. fonds commun de placement (FCP), Sondervermögen, värdepappersfond or Delaware Statutory Trust).
• The legal act under which the fund is established and the rules under which the fund is established (e.g. contractual agreement or company by-laws).
• If the fund is established in a legal form other than a contractual fund, give an account of the fund’s tax treatment in its country of residence in the year of dividend payment.
• Specify the authority supervising the operations of the fund.
• If the fund is managed by a separate management company, state the name of the management company.
• If the fund’s assets are held by a separate custodian, state the name of the custodian.
• Is the fund open-ended with variable capital or close-ended? If the fund is open-ended with variable capital, state how and how often unit holders can subscribe for and redeem fund units. 
• Specify to whom fund units are offered, and how investments are made in the fund.
• Enter the exact number of direct unit holders on the date of dividend payment(s). Report separately the unit holders who hold their units through a nominee register. If you cannot state the exact number of unit holders, please explain how it has been established that the requirement of 30 unit holders is met. State what documents and data have been used in the process. Enclose copies of the documents.

In the case of a special investment fund, also provide the following information if needed:

• Indicate whether the fund’s unit holders are professional investors or high-net-worth individuals treated as such.
• The fund's capital on the date of dividend payment.
• An account of the fund’s profit distribution for the accounting period that the application relates to. Provide a calculation showing the portion of the profits for the accounting period distributed to unit holders, excluding unrealised appreciations, and attach a copy of the financial statements for the period. If the application concerns dividend payments made in multiple accounting periods, provide the information on each accounting period separately. If the fund has an obligation mandated by law or its own fund rules to distribute the profits to its unit holders, or if the fund has distributed other actual profits, provide details of this.

An umbrella fund is a fund divided into multiple sub-funds that are legally part of the main fund. In other words, from the legal point of view, there is only one fund. Fill in the application in the name of the sub-fund and with the details of the sub-fund to which the income is attributed.

If the sub-fund is a separate taxpayer, has its own certificate of fiscal residence and a separate tax identification number, use that information in the application.

If the basis of the application is that the applicant is comparable to a Finnish pension institution or life insurance company offering investment-linked products, fill in Form 6163e otherwise but leave field 5.14 Amount requested as refund blank. 

If the application concerns more than one dividend payment, also leave the corresponding field in Form 6167e, i.e. field 2.8 Amount requested as refund blank. In field 5.17 of Form 6163e, enter the total requested tax refund regarding all the dividend payments, after deductions.

Enclose a calculation of all the income items and the tax at source withheld on them. Also specify the deductions made in the enclosure, and explain the grounds for them.

In addition, give a detailed account of the applicant’s legal form and operations. See the Tax Administration’s detailed guidance: Taxation of dividends received by foreign entities offering statutory pension insurance (chapter 3.1).

A refund of tax at source can be requested only by the party who is considered to be the taxpayer under Finnish national law. Tax liability is defined according to Finland’s national legislation. Corporate entities are separate taxpayers, whereas a partnership is an accounting unit and its shareholders are liable for paying income tax. When a foreign operator’s comparability to a Finnish operator is determined, the operator’s legal and operational characteristics are considered. Before submitting the application, determine whether the income is received by a flow-through corporate entity or through a partnership, as the application must be submitted in the correct taxpayer’s name.

Read more about the concept of “the corporate entity” in the Tax Administration’s detailed guidance: Resident and nonresident tax liability of corporate entities, chapter 2.

For example, an investment fund is a corporate entity under Finnish national law and therefore a separate taxpayer. Accordingly, a foreign corporate entity that is comparable to a Finnish investment fund is also considered a separate taxpayer that can apply for a refund of tax at source.

If the income from Finland was paid to a foreign flow-through corporate entity, submit the application in the name of the entity. The refund must be requested by the fund and not by the final dividend beneficiary, even in the case that the dividend was paid to the final beneficiary through the flow-through fund. If the flow-through corporate entity does not have a tax identification number, give some other registration number for the applicant in the application form. Do not use the TIN of the flow-through corporate entity’s management company.

If a flow-through corporate entity, such as a fund, is requesting a refund on behalf of its unit holders under a tax treaty, attach an account of the unit holders and the income paid to them. Attach an account stating that the tax treaty can be applied to the income received by the unit holders. Verify the unit holder’s country of tax residence by attaching a certificate of fiscal residence issued by the tax authority of their country of residence.

A partnership is not a separate taxpayer under Finnish national law but an accounting unit, and its profits are taxed as partners’ income. The refund application must therefore be submitted by the taxpayer who is a partner in the partnership.

A depositary receipt is a separate security representing rights to shares according to a specific ratio. Depositary receipts are traded on stock exchanges in the same way as other shares. For example, American Depositary Receipts (ADR) are traded on certain stock exchanges in the United States (such as AMEX, NYSE and Nasdaq).

If your application concerns dividend income that was paid on the basis of a depositary receipt, add an attachment where the matter is explained. Also enclose a dividend voucher addressed to the holder of the depositary receipt. Please note that the Tax Administration pays refunds in euros even if the dividend has been paid in some other currency.

If dividend, interest or royalty income is paid to a deceased person who lived abroad, the liability for tax on this income (foreign decedent’s estate or inheritors) primarily depends on whether or not a decedent’s estate is formed under private law applicable to the inheritance. If an estate is formed according to the law of the deceased person’s country of residence, the estate is considered to be liable for tax in Finland until the distribution of inheritance. Read more in the Tax Administration’s detailed guidance: Impact of private international law on Finnish taxes, chapter 4.3 A foreign death estate or inheritors as taxpayers in income taxation.

Submit a foreign decedent’s estate’s application for a refund of tax at source on Form 6164e if the application concerns income received in the deceased person’s year of death, because the foreign estate is taxed in the same way in the person’s year of death as the person would have been taxed when alive.

Submit a foreign decedent estate’s application for a refund of tax at source on Form 6163e if the income was received after the year of death, because the foreign decedent’s estate is considered a corporate entity under Finland’s national tax legislation.

Attach the following documents to the application:

• a death certificate or a free-form statement of the year of death of the person
• a power of attorney signed by all parties to the estate
• an estate inventory deed listing the parties to the estate.

If no estate is formed under the law of the deceased person’s country of residence, request a refund of tax at source in the name of the inheritor.