Portugal: Reminder: Renewal of Form Mod. 21-RFI

04.12.2017

In order to achieve greater flexibility in investment, to avoid an uncertified period and thereby to ensure relief at source on dividend payments made during 2018 for all certified beneficial owners, investors in Portuguese securities are strongly recommended to provide, by

29 January 2018

a renewed Form Mod. 21-RFI.

Please be reminded that Form Mod. 21-RFI, duly completed, signed and including BOX III completed, stamped and signed by the beneficial owner’s local tax authorities, remains valid for all dividend payments (irrespective of ISIN) made during one year from the date of the local tax authorities' certification.

The original of each completed and duly signed Mod. 21-RFI must be sent to:

Clearstream Operations Prague s.r.o.
Attn: PTR - Tax Services
Futurama Business Park Building B
Sokolovska 662/136b
CZ-18600 Prague 8
Czech Republic

Availability of Form Mod. 21-RFI

The official form is available on the website of the Portuguese Tax Authorities.

Portuguese Tax Identification Number

Any foreign or domestic investor operating in the Portuguese market is required to have a Portuguese Tax Identification Number (PT TIN). In agreement with the Portuguese law (article 3 of Portaria 386/98, 3 of July), the same investor can only have one PT TIN.

Clearstream Banking’s1 local depository (BNP Paribas Securities Services) is acting as a withholding agent in Portugal and is authorised by the Portuguese Tax Authorities to request PT TINs for non-Portuguese resident investors. In order to follow such process, customers applying for relief at source or quick refund on behalf of beneficial owners that have not yet been allocated with a PT FIN, must submit together with the Mod 21-RFI the duly completed PT TIN Request available on our website under Tax forms to use Portugal.

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 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, and 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.