Instructions for Filling in Forms 6163e and Enclosure 6167e: Application for Refund of Finnish Withholding Tax on Dividends, Interest, and Royalties (Non-individual applicants, e.g. a corporate entity)

General Instructions

Choosing the right form

These instructions refer to application form 6163e and its enclosure form 6167e. Specific instructions for the enclosure 6167e can be found towards the end of this page.

  • Only use this application form if the applicant is a foreign corporation or organisation, and is applying for a refund of Finnish withholding tax on dividends, interest, or royalties.
  • If the applicant is an individual, rather than a corporation or organisation, please use form 6164e.
  • The enclosure form 6167e is used by both corporate and individual clients.
  • If the applicant has a permanent establishment in Finland, any dividend, interest or royalty payments, as well as any taxes withheld, should be declared on the tax return form 6U. More information on permanent establishments in income taxation.
  • Forms 6163e and 6167e are not intended for Finnish corporations or organisations that are applying for a refund of withholding tax from abroad. Such applications should be made to the country that has withheld the tax-at-source.

Fill in all relevant fields and enclose necessary attachments

Fill in every space that is relevant to your situation.

Choose the language of the application form based on which language you wish to receive any information requests and decisions in:

Fill in all monetary amounts in euros. All decisions by the Finnish Tax Administration are made in euros.

Enclose all the documents requested on the application form. In addition, enclose a document showing that the person(s) signing the application form or power of attorney has the right to sign on behalf of the applicant. You do not have to enclose any vouchers, receipts or other payment documents, but the Tax Administration may ask you to present such documentation if necessary, forming a full audit trail.

If your request is based on the applicant being comparable to a tax-exempt Finnish organisation, you must also enclose the following documents to the application:

  • An explanation of the circumstances that make it possible for the applicant to be seen as comparable to a tax-exempt Finnish organisation.
  • Form 6161e (Certificate of tax treatment concerning dividends) or another document issued by the country of residence establishing that the Finnish tax-at-source cannot be fully credited in your country of residence.

You may apply for a refund during the three calendar years that follow the year of payment and withholding. If the tax withheld only amounts to €5 or less per year, the tax will not be refunded.

More information on payments of dividends, interest and royalties to nonresidents

Important instructions on filling in the form

The information on the application form is optically read, i.e. the application form is scanned and converted into electronic format. For this reason, the QR-code on the application form should not be covered or surrounded by any stamp, text or other markings.

The application form and any attachments can be sent as one-sided or double-sided, and can be filled in by hand if necessary.

Please only fill in each field with the information requested for that specific field. For example, the address should be filled in so that the postal address, postal code and post office are each written in their own field. Information, such as banking details and contact information, can also be given by gluing a sticker on top of the field in question; however, the sticker should not exceed the limits of the field. As an exception, the official name of the applicant can exceed the limits of the field provided.

Send the application to:

Verohallinto
P.O. Box 560
FI-00052 VERO
Finland

Detailed Instructions: Form 6163e Step by Step

1: Applicant (beneficial owner)

In this section fill in all the requested information on the applicant.

1.1: Applicant's official name

Only the beneficial owner of the income can be the applicant (see "The undersigned section and other considerations" at the end of these instructions). Write the name of the applicant in the same form as it appears on the certificate of residence or other official documentation.

1.2–1.3: Accounting period

Give the start and end date of the applicant's accounting period, also known as the applicant's financial year. The dividends specified in the application should fall into the accounting period stated here. If your applications concerns dividends paid during several accounting periods, only fill in one accounting period on this form, giving details on the payments made within this period. For additional accounting periods enclose as many 6167e forms as necessary. Use a separate 6167e for each accounting period.

Example 1: The accounting period starts on April 1st, and ends on March 31st. The dividend was paid to the applicant on the 29th of March 2015. The accounting period should be stated as 1.4.2014–31.3.2015 on the form.

Example 2: The applicant has two accounting periods ending during the calendar year. The first is starts on the 1st April 2015 and ends on the 31st March 2016. The second one starts on the 1st of April 2016 and ends on the 31st of December 2016. The dividends were paid to the applicant on the 15th of March 2016 and the 1st of May 2016. On form 6163e fill in 1.4.2015–31.3.2016 as the accounting period and fill in points 5.9–5.15 with the payment information for the dividend paid on the 15th of March 2016. On form 6167e fill in 1.4.2016–31.12.2016 as the accounting period and fill in all the requested information on the dividend paid on the 1st of May 2016.

1.4–1.5: Stock-exchange listed or non-listed

Tick the appropriate box depending on whether the applicant is a stock-exchange listed or non-listed company. A company is stock-exchange listed if at least one series of the company shares are stock-exchange listed, and those shares are bought and sold on a regulated marketplace. The ISIN code requested in 1.5 refers to the applicant's ISIN code, not that of the dividend paying company. If the applicant has no ISIN code, leave the field blank.

1.6–1.8: Address

If the applicant is not represented by an agent (see section 2), the Tax Administration will send the decision letter and all information requests to the address stated here. Point 1.8, "Post office", refers to the city or state that is attached to the postal code.

1.11–1.12: Country of residence

Always give the country code of the applicant's country of residence. The country of tax residence for a nonresident cannot be Finland (FI).

Use the ISO 3166 standard country code (www.iso.org).

Country codes can also be found on the list of tax treaties. Please note however, that this list only includes countries that have an effective tax treaty with Finland.

1.13–1.15: Tax identification number

The applicant's tax identification number in their country of residence is a mandatory piece of information. However, if for some reason the applicant does not have an official tax identification number, you can also fill in point 1.14 with some other registration code; in such a case, please also attach an explanation as to why the applicant does not have a tax identification number. If the applicant has no Finnish Business ID, leave point 1.15 blank.

1.16–1.17: Applicant's legal entity

Tick the appropriate box in 1.16. Add a more precise description of the applicant's legal entity as necessary in point 1.17. If you feel that none of the options given in point 1.16 apply, then choose "other" and give a description of the applicant's legal entity in point 1.17.

Example 1: The applicant is a limited-liability company. Under point 1.16, tick option 1 (Corporate entity), and enter "Limited-liability company" in 1.17 as an additional description.

Example 2: The applicant is an investment fund. Tick option 6 for a "UCITS collective investment scheme (fund)", or tick option 7 for a "non-UCITS fund". In the field for 1.17 write for example, "an investment society with variable capital".

1.18–1.19: Previous refund decisions

Tick "yes" if the applicant has previously applied for a refund from the Finnish Tax Administration. Also write down the registration or decision number from any previous decision letters.

1.20: Grounds for refund

If the applicant is applying for a refund on the basis of a tax convention between Finland and the applicant's country of residence, tick "Tax Convention between applicant's country and Finland". In such a case, the attached certificate of residence should show that the applicant is tax-liable in its country of residence in the meaning of the tax convention.

If the applicant is applying on the basis of EU law, such as the free movement of capital, and sees that they have been discriminated against when taxed in Finland, tick "EU law". Also tick this option if your application is based on an EU directive. In such EU law or directive cases, also remember to attach a more detailed description of the grounds for refund.

In other situations, tick "other reason" and attach a description of the grounds for refund.

Section 2: Information on the agent

When the applicant is represented by an agent, such as a bank or consultant, the decision and information requests will be sent to the address stated here. If the applicant is represented by several different agents, only write down the contact information of the agent that the decision and information requests should be sent to, regardless of whether the application form has been signed by another agent. Also attach a power of attorney. The person(s) signing the power of attorney has to have the right to sign on behalf of the corporation or organisation.

Section 3: Bank account number for the refund

In this section, write down the banking details of the account to which you wish to receive the refund.

For bank accounts in the Single Euro Payments Area (SEPA), write down the name of the account holder, the bank account number in IBAN format, and the bank's BIC code.

For bank accounts outside SEPA, write down the name of the account holder, the bank account number, the clearing code, as well as the name and address of the bank.

There is also an optional field for a reference, which is used by the Tax Administration when paying the refund. The reference allows the applicant to better single out the refund e.g. from their bank statement.

Section 4: Information on the income

In this section, fill in all the relevant fields concerning the income payment. Tick the appropriate box in point 4. If your application concerns dividends, move on to Section 5. If the application concerns interest payments or royalties, move on to Section 6. If the application concerns a return of capital, tick "dividend" and attach a detailed description of the nature of the payment.

5.1: Direct shareholding, through a fund or through a partnership

Tick "Receipt of dividends is due on the applicant's direct shareholding" only if the dividends were received as a result of the applicant's direct ownership of the shares. Move on to line 5.7 and continue filling in the form. If the dividends were paid through an investment fund or a partnership, tick the box as appropriate and give the necessary details on lines 5.3–5.6. If any changes have been made to the name of the fund or partnership, please give the old and the current names.

Example 1: The applicant is a unit holder in an Austrian investment fund. The fund is regarded as a flow-through entity under Austrian legislation. The applicant, or in other words the unit holder, is considered to be the beneficial owner of the dividends, not the flow-through investment fund. Tick the box for "through a fund" in point 5.1 and fill in the remaining details in boxes 5.3–5.6.

Example 2: The applicant is a partner in an American LP-form partnership. If the dividend was paid to the applicant through the partnership, tick the box for "through a partnership" in point 5.1 and fill in the remaining details in boxes 5.3–5.6. If the applicant is the partnership itself, rather than one of its partners, attach a list of all partners.

5.7: Investment assets

'Investment assets' refer to securities obtained by a financial institution, an insurance company, or a pension institution for the purpose of investment (as provided in § 11, Business Tax Act). Tick "yes" or "no" only if the applicant is a financial institution, an insurance company, or a pension institution, and the dividends are a part of its investment assets. If the applicant is none of the aforementioned, you can leave the boxes blank.

5.8: Parent-Subsidiary Directive

Tick "yes" if the applicant is a company in the meaning of the EU's Parent-Subsidiary Directive (90/435/EEC).

5.9–5.15: Information on the payer

Enter the dividend payment values in euros. If the application concerns more than one dividend payment, complete form 6167e and enclose it with your application. Use as many 6167e forms as you need. Please note that you shouldn't enter the same dividend batch on both 6163e and 6167e. Fill in the name of the Finnish dividend payer as it appears on the list at the end of these instructions. The list consists of Finnish dividend paying companies. If the name of the payer is not on the list, write the name of the payer in the same form as it appears on the dividend voucher or your bank statement. Also remember to note whether the dividend paying company is stock-exchange listed or non-listed. When entering dividend information, please note that the date of payment refers to the date that the payer has specified in its Annual General Meeting. The date of payment does not refer to the date the dividend was paid to the beneficial owner's account. Also write down the gross dividend amount, the amount of tax originally withheld, and the amount of refund requested. Even when the applicant has already received a partial refund, write down in point 5.14 the original amount of tax withheld.

Example: A 30 % tax-at-source has been withheld from the dividend. The amount of tax withheld is 1 000 euros. During the dividend payment year, the payer has already refunded the applicant half of the original tax withheld, i.e. 500 euros (15 % of the dividend). Now the applicant is applying for a refund of the remaining 500 euros from the Tax Administration. On the application form, write 1 000 in point 5.14 and 500 in point 5.15.

5.16: Intermediary banks

Give the names of all the banks that were involved in the transfer of the payment to the beneficial owner i.e. the applicant. If there are several different audit trails for the different dividend batches, clarify these audit trails in a separate attachment.

5.17: Enclosure form 6167e

The full payment details must be filed for each dividend payment. If your application concerns more than one dividend batch, enclose Form 6167e. The use of forms 6163e and 6167e is compulsory.

Section 6: Interest payments or royalties

If your application concerns interest or royalty payments, fill in the details in this section. Follow the same instructions filling in for these payments as you would for a dividend payment (see points 5.9–5.15).

The undersigned section and other considerations

At the end of from 6163e, the undersigned is requested to assure that the applicant is the beneficial owner of the dividends, and that no refund has been previously requested from the Tax Administration. Tick the appropriate boxes according to your specific situation.

Has the applicant pre viously received or requested a refund from Finland?

Tick "the applicant has not received or requested any refund from the Finnish payer or the Finnish Tax Administration" only if the applicant has not received or requested a refund of Finnish withholding tax on the income from: the Finnish payer, the payer's custodian bank, or the Finnish Tax Administration.

Is the applicant t he beneficial owner of the income?

Tick "the applicant is the beneficial owner of the income" according to their specific situation.

If the income concerns dividends

Tick the box, if the applicant is the beneficial owner of the dividends in question, and the related shares were not part of some sort of legal or contractual obligation. The applicant is requested to provide an explanation as to how and why they see themselves to be the beneficial owner of the dividends specified in the application. This request concerns cases when all or some of the shares related to the payment specified on the application form were part of a total return swap, a futures contract or some other derivative contract; or if the shares were lent to another party or were part of some other legal or contractual obligation. Such an explanation is required regardless of what the grounds for the refund application are (see point 1.20).

If the income concerns interest payments

Tick the box, if the applicant is the beneficial owner of the interest payments specified on the application. If necessary, attach a description as to how and why the applicant sees themselves to be the beneficial owner of the interest payments in question.

If the income concerns royalty payments

Tick the box, if the applicant is the beneficial owner of the royalty payments specified on the application. If necessary, attach a description as to how and why the applicant sees themselves to be the beneficial owner of the royalty payments in question.

Right to sign

Tick the "By letter of authorisation" box if the applicant has through a power of attorney granted their agent the right to sign the application form. Enclose the power of attorney. Tick "By proper right to sign for the applicant" if the person(s) signing the application form has the right to sign for the company, and this right to do so is written down in the local trade register. Enter their position or job title, e.g. CEO or Chairman of the Board, in the next column.

Also enclose some sort of document showing that the person(s) signing the application form or the power of attorney has the right to sign on behalf of the company or organisation. Examples of such a document include an extract from the local trade register, or the company's articles of incorporation.

Certificate of Residence

A certificate of residence should always be attached to the application. Tick "A certificate of fiscal residence issued by local authorities is enclosed" only if the certificate attached has been issued by the local tax authorities. If for some reason the applicant cannot get a certificate of residence from local tax authorities, leave the box blank and attach some sort of other registration document, along with an explanation as to why the applicant cannot receive a certificate of residence.

Further instructions for umbrella funds, pension insurance institutions, and life insurance companies

If the applicant is an umbrella fund, a pension insurance institution, or a life insurance company, please also take into consideration the following instructions.

Umbrella funds

An umbrella fund is a fund that consists of several independent sub-funds. The sub-funds in turn form the umbrella fund, which is considered to be a single legal entity.

As the umbrella fund is seen as a single legal entity, any refunds of Finnish withholding tax are refunded to the umbrella fund. However, the application forms should be filled in per sub-fund, allowing the Tax Administration to better process the application as well as identify the funds in question.

Fill in all details on the application form from the perspective of the sub-fund. To each sub-fund's application, please attach a description and list of the umbrella fund and all other related sub-funds. On each sub-fund's application form, only fill in for those income payments that have been paid to that specific sub-fund. Also pay special attention to point 5.16 (intermediary banks): this point should also be filled in from the perspective of the sub-fund. If the sub-fund is deemed to be legally part of the umbrella fund, the refund decision will be made in the name of the umbrella fund. Nevertheless, also fill in future applications in the name of the sub-fund, not the umbrella fund.

Pension insurance institutions and life insurance companies

If the applicant is a foreign pension insurance institution or a foreign life insurance company, fill in all other details on form 6163e except the details concerning the income payment. Leave points 5.9–5.14 blank. Instead, fill in point 5.15 with the total amount of refund requested, based on your calculations after deductions. Do not fill in the enclosure form 6167e, but attach a separate document showing all income payment amounts and taxes withheld. Also attach a separate calculation of the amount of refund requested: Please read the Tax Administration's instructions for making the calculations.

Also check the Tax Administration's news bulletin on a related Supreme Administrative Court ruling.

Remember to also fill in point 5.16 regarding the intermediary banks that have handled the income payment. If there are several different audit trails for the different dividend batches, clarify these audit trails in a separate attachment.

Detailed Instructions for Enclosure 6167e

Section 1: Applicant (beneficial owner)

1.1: Official name of the applicant

Give the applicant's name in the same form as it was on application form 6163e.

1.2 to 1.3: Applicant's accounting period

Give the start and end date of the applicant's accounting period, also known as the applicant's financial year. Only fill in for dividends paid during the stated accounting period. If your applications concerns dividends paid during several accounting periods, only fill in one accounting period on form 6163e, giving details on the payments made within this period. For additional accounting periods enclose as many 6167e forms as necessary. Use a separate 6167e for each accounting period.

Illustration 1: The applicant has been paid dividends on the 1st of May 2014, 1st of May 2015 and 3rd of May 2016. The applicant's accounting period is the calendar year. On form 6163e fill in the details for the dividend paid on the 1st of May 2014, writing down the accounting period as 1.1.2014–31.12.2014. In addition, the applicant must complete two 6167e forms. On the first 6167e form, fill in for the dividend paid on the 1st of May 2015, writing down the accounting period as 1.1.2015–31.12.2015. On the second 6167e form, fill in for the dividend paid on the 3rd of May 2016, writing down the accounting period as 1.1.2016–31.12.2016.

Section 2: Specification of the dividends

Follow the same instructions as you would for points 5.9–5.15 on form 6163e.

List of dividend paying companies

Afarak Group Oyj (entinen Ruukki Group Oyj)

Affecto Oyj

Ahlstrom Oyj

Aktia Bank Abp

Alma Media Oyj

Amer Sports Oyj

Apetit Oyj (entinen Lännen Tehtaat Oyj)

Aspo Oyj

Atria Oyj

Basware Oyj

Bittium Oyj (entinen Elektrobit Oyj)

CapMan Oyj

Cargotec Oyj

Caverion Oyj

Citycon Oyj

Componenta Finland Oyj

Comptel Oyj

Cramo Oyj

Digia Oyj

Efore Oyj

Elisa Oyj

Etteplan Oyj

Exel Composites Oyj

Finnair Oyj

Finnlines Oyj

Fiskars Oyj Abp

Fortum Oyj

F-Secure Oyj

Glaston Oyj Abp

Oy Hartwall Ab

HKScan Oyj

Honkarakenne Oyj

Huhtamäki Oyj

IDO Badrum Oy Ab (entinen Sanitec Abp)

Ilkka-Yhtymä Oyj

Instrumentarium Oyj

Kemira Oyj

Kesko Oyj

KONE Oyj

Konecranes Abp

Lassila & Tikanoja Oyj

Lemminkäinen Oyj

Lite-On Mobile Oyj (entinen Perlos Oyj)

Marimekko Oyj

Martela Oyj

Metos Oy Ab (entinen Hackman Oy Ab)

Metso Oyj

Metsä Board Oyj (entinen M-real Oyj)

Neo Industrial Oyj (entinen Neomarkka Oyj)

Neste Oyj

Nokia Oyj

Nokian Renkaat Oyj

Nordic Aluminium Oyj

Norvestia Oyj

Okmetic Oyj

Olvi Oyj

OP Yrityspankki Oyj (entinen Pohjola Pankki Oyj)

Oriola-KD Oyj

Orion Oyj

Outokumpu Oyj

Outotec Oyj

Partek Oy Ab

PKC Group Oyj

Ponsse Oyj

Powerflute Oyj

Pöyry Oyj

Raisio Oyj

Ramirent Oyj

Rapala VMC Oyj

Rautaruukki Oyj

Raute Oyj

Salcomp Oyj

Saga Furs Oyj

Sampo Oyj

Sanoma Oyj

Sievi Capital Oyj

Sponda Oyj

SRV Yhtiöt Oyj

Stockmann Oyj Abp

Stora Enso Oyj

Suomen Spar Oy

Supercell Oy

Talentum Oy

Technopolis Oyj

Tecnotree Oyj

Teleste Oyj

Tieto Oyj

Tikkurila Oyj

Trainers' House Oyj

Trimble Solutions Oy (entinen Tekla Oy)

Tulikivi Oyj

UPM-Kymmene Oyj

Uponor Oyj

Vacon Oy

Vaisala Oyj

Valmet Oy

Viking Line Abp

Wulff-Yhtiöt Oyj

Wärtsilä Oyj Abp

Yara Suomi Oy (entinen Kemira GrowHow Oyj)

YIT Oyj

Ålandsbanken Abp