Sweden: Reclaim documentation requirements for foreign non-UCITS funds : Clarification
Further to our Announcement L12058, dated 25 October 2012, we hereby inform customers of Clearstream Banking1 of a clarification by the Swedish Tax Agency (STA) regarding the documentation requirements for foreign non-UCITS funds reclaiming tax withheld on dividends from Swedish securities.
As from 1 January 2012, Swedish dividend withholding tax has been abolished for certain foreign investment funds and the STA has now made available a document (attached below) that sets out the documentation requirements for such beneficial owners in detail.
Further information
The modalities of the implementation of the amended Royal Decree are under review with our local depository. We will continue to monitor the situation and will provide more information about the implementation as it becomes available.
For further information, customers may contact the Clearstream Banking Tax Help Desk on:
| Luxembourg | Frankfurt | |
| Email: | tax@clearstream.com | tax@clearstream.com |
| Telephone: | +352-243-32835 | +49-(0) 69-2 11-1 3821 |
| Fax: | +352-243-632835 | +49-(0) 69-2 11-61 3821 |
or Clearstream Banking Customer Service or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in the Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500 (CBF) and Clearstream Banking, société anonyme, registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Register of Commerce and Companies under number B-9248 (CBL).
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