Italy: clarifications from Italian Tax Authorities about the validity of some certificates of residence issued by foreign tax authorities


The Italian Tax Authorities (ITA) recently answered to a ruling about the validity of certain certificates of residence (CORs) issued in electronic form by a foreign tax authority. They have also confirmed the conditions under which CORs are considered as valid.

Impact on customers

Based on these recommendations and effective


Clearstream Banking1 will only accept CORs that meet the following requirements, as clarified by the ITA:  

1. CORs issued in electronic format are valid and acceptable only if they are verifiable, meaning that they can be checked and confirmed, for example:

  • when an original stamp and signature of the officer in charge of its issuance is added to the electronic format; or
  • when the validity of such a documents can be verified through the official website of the foreign tax authorities.

2. CORs issued in paper form are acceptable if they are provided in original, signed and stamped.

It has also been clarified that both types of CORs must contain the following information:

  • Date of issuance;
  • The conditions requested for the application of the relief under the double taxation treaty (e.g. reference to the concerned article of the treaty)
  • The fiscal year when such conditions are met;
  • The stamp and signature of the officer having issued the COR;
  • The validity period of the COR covers the date of the income payment (dividend or interest).

Important note about electronic signatures
In accordance with our announcement A12085 dated 18 April 2012, we reconfirm that electronic signatures are not accepted. Any tax form, other than a COR, that does not bear an original signature is considered by the ITA to be a copy and is consequently rejected.

Further information

For further information, please refer to our Market Taxation Guide - Italy. Customers may also contact the Clearstream Banking Tax Help Desk or Clearstream Banking Client Services or their Relationship Officer.


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 Clearstream Banking AG customers using Creation Accounts), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.