Country file · FI
Potential · highFinland: recover the withholding tax on your dividends
Every dividend paid from this country loses 30% to withholding tax at source. The tax treaty caps it at 0% for a French resident. The 30-point gap is not lost money: it can be claimed back — with the right forms, within the deadline.
No win, no fee · Pricing 100% public · FR / EN
Example for €10,000 of gross dividends, French tax resident, before our success fee. Indicative amounts — every claim is verified before filing.
Technical file
The numbers that matter
Both rates, the gap, the form and the time you have left: everything that decides whether a claim is worth opening.
30%
Statutory rate
withheld from non-residents by default
0%
Treaty rate
varies with residence — detail below
30 pts
Recoverable gap
3 years
Statute of limitations
from the end of the year of payment
Your deadline to act
3 years
The claim can be filed during the 3 calendar years following the year of the dividend payment.
Compute my exact deadline →The procedure in practice
- Form
- Form 6164e (individuals)
- Competent authority
- Finnish Tax Administration (Vero Skatt)
- Online filing
- Yes
- Relief at source
- Yes
Relief at source prevents the over-withholding before it exists: the correct rate is applied at payment time. See the relief-at-source service →
Treaty rate by country of residence
The rate you owe depends on the treaty between this country and your country of tax residence.
- France
- 0%
- Belgium
- 15%
- Luxembourg
- 15%
- Switzerland
- 15%
- Other treaty country
- 15%
Data reviewed on 12 July 2026 · Indicative amounts — every claim is verified before filing.
Specifics
What you should know about this country
- The panel's most spectacular case for a French resident: the France–Finland treaty reserves dividend taxation to the residence country — 0% owed in Finland, the full 30 withheld points are recoverable (Nokia, Sampo, Fortum, UPM…).
- When the custodian has not identified the investor, withholding climbs to 35%: that extra layer is recoverable too.
- Relief at source exists via custodians registered with the Finnish administration but remains rare through a retail broker: the after-the-fact refund is the usual route.
- For the panel's other residences the usual treaty rate is 15%: the gap remains substantial, but nowhere near the French case.
Claim documents
The documents required
What we gather with you. Most of these can be requested online or produced from your brokerage statements.
- Certificate of tax residence
- Evidence of the Finnish dividends and the withholding levied (30%, sometimes 35%)
- Position details on the ex-date
- A representation mandate
Frequently asked
Your questions about this country
How long do I have to reclaim the withholding tax on my Finland dividends?
3 years, from the end of the calendar year in which the dividend was paid. Past that point, the over-withholding is permanently lost, with no exception.
Which form do I need for Finland, and who do I file it with?
Form Form 6164e (individuals), filed with Finnish Tax Administration (Vero Skatt). This administration accepts online filing.
Can I avoid this withholding at payment time, rather than reclaiming it afterwards?
Yes, in theory: Finland makes relief at source achievable for an individual — avoiding the entire 30-point gap before payment even happens. In practice it requires your broker to pass your tax status all the way to the local custodian — check with them, otherwise the full rate keeps applying regardless.
Is it worth filing a claim for Finland?
It depends on the amount: with a 30-point gap here, it doesn't take much in gross dividends to clear our €39 floor fee per successful claim. Below a few hundred euros of over-withholding, recovery becomes marginal once that fee is deducted. The simulator tells you in two minutes whether your case clears that bar.
Is Finland one of the countries with the most to recover?
Finland ranks 1st out of the 19 countries covered for a French tax resident, with a 30-point gap between the withheld rate and the treaty rate.
Resources
Go further
- Best in class12 min read
Which countries offer the best recovery potential for a French resident?
Finland, Ireland and Switzerland on top — the UK, the Netherlands and France at zero, and we say so. All 19 countries ranked by recoverable gap for an individual French resident, with each one's traps.
- Best in class7 min read
The right refund form, country by country: the reference table
Modelo 210, Form 83, NR7-R, 276 Div.-Aut., 5000/5001… The form, the authority, the window and the filing channel for all 19 covered countries — all free from the administrations, table updated with our country database.
- Best in class9 min read
Statute of limitations: how long you have to claim, ranked by country
From Canada and Portugal (only 2 years) to Austria, Sweden, Japan and Norway (5 years): claim deadlines ranked across all 19 covered countries — with both counting rules, the 31 December cliff, and the filing order that follows.
How much can you recover?
Two minutes, no sign-up: the simulator applies the rates above to your real amounts and shows our fee before you commit to anything.
No win, no fee · Pricing 100% public · FR / EN