Form 6165e, Application for refund of Finnish withholding tax on other income than dividends, interest, and royalties (Non-individual applicant, e.g. a corporate entity)
Use this application form if the beneficiary is a foreign business enterprise, a consortium, a company or some other legal person — not a private individual (natural person). For example, if nonwage compensation (trade income) was paid and tax at source was withheld in excess, you can use this form for requesting a refund.
- You must enclose a Trade Register certificate or similar, issued by the authorities of the foreign country and add a translation into English, Finnish or Swedish.
- If applicable, a photocopy of the assignment or contract agreement stating the grounds for the nonwage compensation paid to the foreign beneficiary.
You are not expected to enclose any receipts or vouchers on the amounts paid to you and the taxes withheld at source. However, if you file the form during the same calendar year when the amount was paid, enclose a declaration from the payer confirming that no direct refund has been made of the tax at source.
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 euro is the currency we use for the preparation of your refund decision.
More information: Foreign business in Finland
Send completed form to:
Finnish Tax Administration - Verohallinto
P.O. Box 560
Details of the right to sign for the applicant
Tick the "By letter of authorisation" box if the applicant has given a Power of Attorney to someone. Enclose the power of attorney.
Tick the "By proper right to sign for the applicant" if the individual who signs the application form is entered in the files of a Trade Register (or similar) as one who has the right to sign for the company.