Form 6166e, Application for refund of Finnish withholding tax on other income than dividends, interest, and royalties (Individual applicant)
If you are not a resident in Finland and get paid (receive wages, salaries, nonwage compensation, trade income etc.), the Finnish payer must withhold tax at source. Typically, the rate is 35 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 given exemption.
Use this application form if too much tax at source was withheld, or if no tax at all should have been withheld. File the application to the Finnish Tax Administration. You can file it after the year of payment is over.
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.
Send completed form to:
Helsinki Area Tax Office / Pääkaupunkiseudun verotoimisto
P.O. Box 400
As an alternative to the refund of source tax, you may ask for progressive income taxation on your wage income or any other earned income. In that case, complete Form 6148e — Application for progressive taxation.
How to complete the form
Enter your basic identity details in this section. 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 1.13.
2 Information on the agent signing this application form
If you have authorised someone to request the refund on your behalf, they 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.
4 Information on the income
Enter the income concerned by the withholding of the tax at source. Fill in the spaces carefully in order to give exact details on the income and the tax at source.
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.
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 you received the income (concerned by your refund request). 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 at the time. If the tax authorities of your country already completed the fields or if your certificate is enclosed, tick the "Certificate is enclosed" box.
Don't forget to authorize the form with your signature.