Last updated 2026-06-27
Form 6164e — Withholding Tax Refund Application (Finland)
Form 6164e — Withholding Tax Refund Application (Finland) is the Finland form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Finnish Tax Administration — Form 6164e (main refund application, natural persons), issued by the Verohallinto (Finnish Tax Administration). The deadline is per the applicable treaty / refund window. You will need a certificate of tax residence and your dividend vouchers.
What is Form 6164e — Withholding Tax Refund Application (Finland)?
Form 6164e — Withholding Tax Refund Application (Finland) is used to claim a Finland withholding tax refund. Form 6164e is the fileable application. If you have more than one dividend payment, tick box 519 and attach Form 6167 (the dividend specification, /fi-dividend). Finland withholds 30.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Finland withholding tax guide.
How to file Form 6164e — Withholding Tax Refund Application (Finland)
- 1
Confirm your eligibility
Use Form 6164e — Withholding Tax Refund Application (Finland) if you received Finland income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Form 6164e — Withholding Tax Refund Application (Finland)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Finnish Tax Administration — Form 6164e (main refund application, natural persons). Deadline: per the applicable treaty / refund window.
Frequently asked questions
Is Form 6164e — Withholding Tax Refund Application (Finland) an official form I can file directly?
Yes — this fills the official template. Sign it and submit it as-is via the Finnish Tax Administration — Form 6164e (main refund application, natural persons).
What is the deadline for Form 6164e — Withholding Tax Refund Application (Finland)?
per the applicable treaty / refund window. Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Verohallinto (Finnish Tax Administration) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Form 6164e — Withholding Tax Refund Application (Finland)?
Form 6164e is the fileable application. If you have more than one dividend payment, tick box 519 and attach Form 6167 (the dividend specification, /fi-dividend).
Generate Form 6164e — Withholding Tax Refund Application (Finland) pre-filled
Tax Reclaim fills Form 6164e — Withholding Tax Refund Application (Finland) with your dividend data so you can file it in minutes.
Start your claim — it's free