Country of residence and treaty country:

• In field 5, enter the country where you are subject to full and unlimited tax liability.

• In field 24, enter the country with which the double taxation agreement has been concluded.

In field 13 (Year of Payment), enter the year in which the tax was paid.

In fields 14–16 (Amounts), enter:

• The total amount of the payment

• The total amount of tax paid

• The amount you are requesting to have refunded. Any costs incurred by the Icelandic tax authorities will be deducted from the refund.

Refund to a bank account:

• The bank account must be held in the applicant’s name.

• In exceptional cases, the refund can be paid into a third party’s account, but a power of attorney must be provided.

In fields 17–21 (Bank Details), enter:

• IBAN

• BIC/SWIFT code

• Name and address of the bank

• Country where the bank is located

In field 22 (Payer), enter the name and address of the payer in Iceland from whom the payment was received.

In field 23, enter the number of supporting documents submitted with the application, both in figures and words, for example bank statements or dividend statements.

You can email the completed application form and supporting documents to skatturinn@skatturinn.is.

You can also send the application and supporting documents by post to:

Iceland Revenue and Customs
Katrínartún 6
105 Reykjavík
Iceland