Non-resident's application for tax at source card, tax card, tax prepayment or tax number (Form 5057) – Instructions
This form for applying for a tax at source card, tax card, tax prepayment or tax number is for use by permanent residents of foreign countries or individuals staying for six months or less in Finland.
If you are a permanent resident of another country or are staying in Finland for no more than six months, you will be taxed in Finland as a non-resident taxpayer according to limited tax liability. A non-resident taxpayer is taxed in Finland for income earned in Finland. However, Finland's right to tax may be limited by a tax treaty or tax agreement. Further information is available at tax.fi.
The application form and further information is available on the 'Forms' page. The return address is marked on the first page of the form.
If you have received an appealable decision on preassessment, you can also use this form to submit a claim for adjustment to the Assessment Adjustment Board. Fill in a claim for adjustment (Form 5002e) and attach this form to the claim.
If you are making corrections to previously provided information or you are claiming an adjustment, re-submit all the details you filed before. It is not enough to only fix an incorrect detail or to add a new one.
Instructions for filling in the form
Table of contents
Check the box according to whether you are applying for a tax at source card, tax card, tax prepayment or tax number.
'Tax card' refers to the tax card in which the percentage of tax prepayment (tax rate) is determined in accordance with the act on assessment procedure (progressive taxation). 'Tax at source' card refers to the tax card in which the tax rate is determined in accordance with the act on tax at source (taxation at source).
An application for a tax number also serves as an application for entry into the Tax Number Register.
Also fill in the tax year for which you are applying for a tax at source card, tax card, tax prepayment or tax number.
If you are applying for a tax card for the progressive income taxation purposes, attach Form 6148 'Request for progressive taxation of earned income' to the application.
This section is for reporting your personal data and address details.
- Enter your family name and given names in their boxes on the first line.
- Enter your Finnish personal identity code, if you have one. Give your date of birth in the form day-month-year (ddmmyyyy).
- Enter your country of residence and citizenship in the marked boxes. Write the full name of your country of residence rather than using a country code.
Enter the Tax Identification Number (TIN) issued by your country of residence on the line 'Tax Identification Number (TIN) in country of residence'. Contact the tax authorities of your country of residence for more detailed information about TIN.
- Address in country of residence: Enter your address in the country of residence. Enter the street address, postal code, city/town and country in the marked fields.
- Address in Finland: Fill in your postal address, house number, entrance and flat number, or your P.O. Box number. Also fill in the postal code and city/town.
- To apply for a tax card, tax prepayment or tax number, fill in the IBAN or other international bank account number and the BIC or SWIFT code in the marked boxes. The Tax Administration will need your account number to pay any tax refunds to you. Your personal bank account details are available via your bank's online banking services, for example.
- Fill in your date of arrival in Finland. Also fill in your estimated date of departure from Finland. Give the dates in the form day-month-year (ddmmyyyy).
- Fill in your earlier periods of stay in Finland. Enter the start date and end date in their own boxes separated by an en dash (ddmmyyyy-ddmmyyyy).
- Estimate whether you will be staying in Finland for more than six months consecutively:
- Check the box for 'Yes' if you know you will be staying in Finland for an uninterrupted period of more than six months.
- Check the box for 'No' if you will not be staying in Finland for an uninterrupted period of more than six months. If you answered 'No', fill in the number of workdays in Finland and abroad in the marked boxes.
In addition to information about your work, in this section provide details about payments from non-work-related sources.
- Tick the box for “Yes” if you have an A1/E101 certificate on social insurance coverage issued in your country of residence. Give the certificate’s period of validity in the form day-month-year (ddmmyyyy–ddmmyyyy).
- Enter your work period in Finland in the form day-month-year (ddmmyyyy–ddmmyyyy)
- Enter the type of employment or commission. The options are:
- Leased employee: Check this box if you are working as a leased employee for a foreign employer. Read more about Leased employees from other countries.
- In an employment relationship: Check this box if you are working in an employment relationship for a Finnish or foreign employer and not as a leased employee.
- A self-employed person: Check this box if you are self-employed in Finland. Further information is available at tax.
- Estimated amount of income earned in Finland
- Type of income: Indicate whether the type of income you earn is wage income (pay) or non-wage compensation for work (trade income). If the answer is neither, check the box for 'Other; please specify' and fill in the type of income you earn. If necessary, check the correct type of income from the payer of wages or compensation. Check the box according to whether the income is seafarer's income or athlete's or performing artist's income.
For the entire period of work in Finland: Estimate how much income you will earn in total during your period of work in Finland. Give the amount of income in euros.
During the tax year: Estimate how much income you will earn during the current tax year. Give the amount of income in euros.
Tick the box according to which type of income you will receive: monthly salary or hourly wages.
- Name of employer or payer of trade income: Enter the name of your employer or the payer of trade income.
- District of work: Report all the cities/municipalities in which you are working during your stay in Finland.
- Name of Finnish provider of work: If you work as a leased employee, fill in the name of the company or person for whom you are working. Give their Business ID or personal identity code in the next box on the same line. The Business ID must be entered in the form xxxxxxx-x. Check the Business ID of the Finnish provider of work in the Business Information System (ytj.fi).
- Employer's Finnish business ID: If you are not a leased employee and you work directly for a Finnish employer in an employment relationship, report the Finnish employer's Business ID. The Business ID must be entered in the form xxxxxxx-x. Check the Business ID of the Finnish employer in the Business Information System (ytj.fi).
- Employer's foreign TIN or Business ID: If you work for a foreign employer, give their foreign TIN or Business ID. Also report the employer's home country.
- Employer's representative in Finland: Your foreign employer may have designated a representative in Finland. Give the representative's name and personal identity code or Business ID. Check the Business ID in the Business Information System (ytj.fi).
If you are in Finland to complete a training period included in your studies in your country of residence, give the name of your education institution and field of study on this line. 'Field of study' refers to the subject you are studying.
Fill in the appropriate address information – the address to send the tax-at-source card or tax card to. Indicate the name of the card’s recipient, the postal address, including the house number, entrance and flat number, or the P.O. Box number. Also fill in the postal code and city/town.
Give the name and telephone number of a person who can be contacted for further information about the application. If that person is yourself, leave the line empty.
Date and sign the application. Give your daytime telephone number.