Form descriptions – Relief at source – Slovak equities
The following is a list of information regarding the various tax forms to be completed in order to benefit from relief at source of withholding tax on dividends from Slovak equities. The templates of the forms are available in the Tax forms to use section.
One-Time Certificate for Slovak equities
The one-time certificate must be completed and signed by the LuxCSD client and remains valid until revoked.
The following rules apply:
How many are provided? | One per LuxCSD account. |
Who completes it? | Client. |
How often is it provided? | Once, until revoked. |
When is it provided? | As notified by LuxCSD (no harmonised rules across the issuers). |
Copy or original? | Original required. |
Other required documents
Each issuer applies their own guidelines and procedures. Clients are requested to refer to the tax notification sent by LuxCSD for each event in order to obtain the complete applicable relief at source procedure, when applicable.