Norway: Norwegian Central Securities Depository (VPS) account information requirements for standard tax reclaims
Clearstream Banking1 would like to inform customers that, effective
immediately
Reclaim applications for dividend payments received from the year 2016 onwards must specify the account number and the account holder of the account at the Norwegian Central Securities Depository (VPS) to which the dividend was initially made.
This follows information from The Central Office – Foreign Tax Affairs in regards to the documentation requirements for tax reclaims of Norwegian dividend withholding tax.
Impact on customers
When applying for a standard refund of withholding tax on dividends from Norwegian equities via Clearstream Banking, customers are requested to include Clearstream Banking’s Norwegian Central Securities Depository (VPS) information in their reclaim request.
Clearstream Banking has updated its Request to the Norwegian Tax Authorities for Tax refund form accordingly.
Further information
Clearstream Banking’s Norwegian Tax Guide will be updated in due course.
For further information, please contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.