Form 6164e + Enclosure 6167e, Application for refund of Finnish withholding tax on dividends, interest, and royalties (Individual applicant)
If you are not a resident in Finland and get dividends, interest or royalties, the Finnish payer must withhold tax at source. Typically, the rate is 30 percent. However, under provisions of a tax treaty between Finland and your country of residence, the rate may be lower, Sometimes the income may even be granted exemption. If you receive interest income, it is normally not subject to Finnish taxation.
If you received dividends and too much source tax was withheld on them, please contact the payer or the Finnish-based account operator that the payer has authorized. The account operator is likely to be the bank that has taken care of the payment of the dividends that the Finnish company distributes. The payer is able to adjust the withholding during the same year when they paid you.
If the payer has done so, the Tax Administration does not make an additional refund of the same amount. If the payer has not adjusted the withholding, complete this form (Form 6164e) to ask for refund. If several payments of dividends were involved, complete Form 6167e as an enclosure to your application.
You cannot send an application to the Tax Administration until the year of payment is over. Any application forms that arrive during the year of payment are not processed until after the end of the year. In such a case, the Tax Administration will inform you about this by letter during the year of payment.
You may apply for a refund during the three calendar years that follow the year of payment and withholding.
If excess withholding only amounts to €5 per year or less, we will not pay a refund. The currency we use for the preparation of your refund decision is the euro.
You are not expected to enclose any receipts or vouchers on the amounts paid to you and the taxes withheld at source. However, you should keep all vouchers and receipts, because the Tax Administration may ask you later to present all of them if necessary.
Send completed form to:
Finnish Tax Administration
P.O. Box 560
How to complete the form
This section is for your personal details and address information. Fill in the 1.1. and 1.2. spaces with your first and last name; no title, no marital status. If you don’t have a Finnish personal identity code, fill in your date of birth in 1.3.
Always complete 1.9., your Tax Identification Number (or TIN) issued in your country of residence.
If you have applied for a refund previously, enter the registration number of the refund decision in 1.12. Complete all the spaces carefully. ‘
The country code of the tax-residency country is mandatory to enter into 1.8. Normally the country of tax residence cannot be Finland (FI).
Look the country code up on http://www.iso.org/iso/english_country_names_and_code_elements.htm (ISO 3166 standard).
Country codes can also be found on the list of tax treaties in force.
If you and your spouse are completing the form jointly, enter the first names, last names, personal IDs, dates of birth of both of you into 1.1., 1.2. and 1.3. respectively. The TINs of both of you must be entered in 1.9.
2 Information on the agent signing this application form
If you have authorised someone to request the refund on your behalf and to sign this form for you, their name and contact details must be entered in 2.1. - 2.11. You must enclose a letter of authorisation, and box 2.12. must be ticked.
3 Bank account number for the refund
This section is for your bank account information, facilitating payment. If you are an applicant in the European Union, or if the refund payment goes to a bank located in the EU, enter the bank account number in the IBAN format (3.1.), and the BIC or SWIFT code of the bank (3.2).
If you are outside the EU and your bank account number is not indicated in the IBAN format and there are no BIC or SWIFT codes available, enter the name of the bank, its address, the country and the bank's Clearing code.
If your bank uses a unique reference number for the inbound payment, enter it in 3.9.
4 Information on the income
Enter the income concerned by the withholding of the tax at source. Tick one box only. If you are applying for refunds concerning several categories of income, you must complete separate application forms to show each one of them.
5–6 Interest income, royalty income, dividends
Fill in the spaces carefully in order to give exact details on the income and the tax at source. The currency to use is the euro. If you are applying for refunds concerning several payments of dividends, fill in the details regarding the first dividends on the main form (Form 6164) and the rest of them on the enclosure (Form 6167). In this case, tick the 6.14. box for the enclosure.
Details on accounting periods are enquired in the 1.2 – 1.3 spaces of Form 6167. Please leave them blank because they concern corporate taxpayers only.
If the payment of dividends relates to shares held in a nominee-entry system, give the name of the foreign intermediary bank(s) that handle payments.
Certificate of fiscal residence
After you have filled in the fields that concern you, show the form to the tax authorities of your country. Ask them to complete the "Certificate of Fiscal Residence" section. This means that they give an affirmation that you were a tax resident of that country at the time when receiving the income concerned by your refund application. Instead of completing the "Certificate of Fiscal Residence" section on this form, your tax authority may give you another type of certificate that establishes your status of residence in a similar way. If the tax authorities of your country already completed the fields or if a certificate is enclosed, tick the "Certificate is enclosed" box.
Don't forget to authorize the form with your signature.