On 28 June 2021, the Tax Authority made an announcement that the submission deadline is postponed until 30 June 2021 for loss-making non-resident companies in the European Economic Area (EEA) to claim a refund for tax withheld on certain income, including profit distributions (dividends) and capital gains. Under the standard rules, refund claims must be made within three months after the end of the fiscal year using form No. 2780-SD. This extension applies for companies with fiscal years ending in 2020, as well as those ending up to 31 March 2021. For the years ended as of 1 April 2021, the standard three-month deadline applies by using form No. 2780-SD.
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