Turkey: Certificates of Residence and Tax Residence - countries not required to apostille

28.04.2017

Clearstream Banking1 would like to remind customers that beneficial owners resident in the countries listed below are not required to apostille neither their Certificate of Residence (COR) nor their Certificate of Tax Residence (COTR).

AlbaniaAndorraAntiguaArgentinaArmeniaAustralia
AustriaAzerbaijanBahamasBarbadosBosnia and HerzegovinaBotswana
BruneiBulgariaChinaColombiaCook IslandsCroatia
Czech RepublicDenmarkFijiFinlandFranceGeorgia
GermanyGreeceGrenadaGrenadinesHondurasHungary
ItalyJapan

Kazakhstan

LatviaLesothoLiberia
MoldovaLichtensteinLithuaniaLuxembourgMacedoniaMonaco
MontenegroNamibiaNetherlandsNew ZealandNiue

Northern Ireland

NorwayPanamaSaint LuciaSaint Vincent

Samoa

San Marino
SerbiaSeychellesSlovakia

Slovenia

South Africa

South Korea

SwitzerlandTonga

Trinidad and Tobago

TurkeyUkraine

United Kingdom

U.S.A.

Venezuela

Background

The apostille is a legal requirement requested by the Turkish tax authorities. Original documents sent to Clearstream Banking’s local depository should be apostilled by the apostille authority of the country of residence of the beneficial owner or consularised at the Turkish Consulate in the respective country.

Impact on customers

Customers that are resident in one of the above listed countries are authorised to provide an original non-apostilled COR when requesting a new tax ID for the actual beneficial owner or an original non-apostilled COTR when requesting benefit of the Double Tax Treaty (DTT) rates.

Further information

For further information, please contact the Clearstream Banking Tax Help Desk, 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 (for CBF customers using CreationOnline), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.