Electronic signature: Acceptance of digitally signed and certified signatures for Tax documentation
LuxCSD1 informs clients that effective
1 November 2024
it will start accepting some tax documentation submitted digitally with electronic signatures.
Clients based in Continental Europe and the Nordics will be able to submit dedicated tax forms digitally using the appropriate email address according to the market impacted:
U.S.A. documents: ustaxcertificates@clearstream.com
Other documents: e-taxcertificates@clearstream.com
Two signature types will be available, depending on the document type and the level of signer assurance required
- Simple electronic signature (SES); or
- Qualified electronic signature (QES).
Simplified electronic signature (SES)
This signature type does not require any ID verification from the signer. As no tamper-proof security features are embedded within this type of signature, the electronic signatures performed and the mandatory digital certificate attached to it will only be recognised and accepted as SES at LuxCSD.
Qualified electronic signature (QES)
A qualified electronic signature (QES) is an advanced form of electronic signature based on a qualified certificate and created by a Qualified Electronic Signature Creation Device (QSCD) and issued by a certified qualified trust services provider (QTSP) attesting to the authenticity of the electronic signature through proof of signer identity. This will be possible via DocuSign or any qualified trust service providers published by the EU Commission in accordance with the eIDAS Regulation.
This signature type provides the strongest level of signer assurance as it is the only signature type in the EU that is recognised as the equivalent to a handwritten signature. Therefore, a qualified certificate for electronic signatures is embedded in the signed documents. QES requires face-to-face ID verification. The identification of that individual (also called “signer”) is performed through video chat by a service provider or its sub-contractor (for example, IDNow for DocuSign).
Impact on clients
Clients must provide the forms as an attachment to an email, using the following email template:
Subject: “Market/Type of certificate(s)/Account number(s)” (using the ISO country code for the market and without space)
Dear Tax Team,
As per the announcement L24047, please find attached the electronic version of the tax certificate(s) for the following:
Account number(s):
Name of the document(s):
Contact details of LuxCSD client:
Name:
Email address:
Phone number:
Important note
Please be informed that if the email template is not strictly respected as in the templates provided above, your request will be rejected, and the certification will not be processed. A new email for the submission of the forms will have to be sent.
In addition, a separate email is required for each market and each document, with the exception of forms that are part of the same set (one document not being valid without the other, for a same beneficial owner, a same market and a same process).
Clients who do not accept the QES model for documents requesting handwritten signature will need to provide these in physical format as per the standard procedure.
The provision of an up-to-date, official and complete list of authorised signatures shall remain unaffected.
Documents in scope
The list of documents acceptable electronically and with digital signatures is available in the Creation Quick Tax Reference Matrix. In addition to the specific address to which the form is to be sent (“P” for Prague, “L” for Luxembourg, “S” for Singapore and “F” for Frankfurt), two additional codes – namely Q (for the “QES”) and S (for the “SES”) - have been added to the list to flag the forms that can be submitted electronically.
For example: PQ would indicate that the form can be submitted in original via post with wet-ink signatures to Prague or can be sent via email using a qualified electronic signature. PS would indicate that the form can be submitted in original via post with wet-ink signatures to Prague or can be sent via email using a simplified electronic signature.
Additional forms will be added to the scope on an ad-hoc basis if LuxCSD receives any confirmation from its local agents or local Tax Authorities.
Further information
For further information, please contact the Tax Help Desk or LuxCSD Client Services or your Relationship Officer.
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1. LuxCSD refers to LuxCSD S.A., registered office at 42, Avenue J.F. Kennedy, L-1855 Luxembourg, registered with the Luxembourg Trade and Companies Register under number B-154.449.